The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports—the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 62 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:
| Fixed Cost per Month | Cost per Course | Cost per Student |
|||||
| Instructor wages | $ | 2,970 | |||||
| Classroom supplies | $ | 290 | |||||
| Utilities | $ | 1,200 | $ | 75 | |||
| Campus rent | $ | 4,800 | |||||
| Insurance | $ | 2,400 | |||||
| Administrative expenses | $ | 3,700 | $ | 40 | $ | 5 | |
For example, administrative expenses should be $3,700 per month plus $40 per course plus $5 per student. The company’s sales should average $880 per student.
The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 52 students. The actual operating results for September appear below:
| Actual | ||
| Revenue | $ | 51,660 |
| Instructor wages | $ | 11,160 |
| Classroom supplies | $ | 17,830 |
| Utilities | $ | 1,910 |
| Campus rent | $ | 4,800 |
| Insurance | $ | 2,540 |
| Administrative expenses | $ | 3,596 |
Required:
1. Prepare the company’s planning budget for September.
2. Prepare the company’s flexible budget for September.
3. Calculate the revenue and spending variances for September.
In: Accounting
QUESTION 48
Mason, a stockbroker, runs two miles every day after work because it reduces his level of stress. Mason's running habit is maintained by a ________ reinforcer.
| A. |
partial |
|
| B. |
negative |
|
| C. |
positive |
|
| D. |
conditioned |
1 points
QUESTION 49
John is displaying behavior problems in his third grade classroom. He becomes disruptive whenever called to reading group. His teacher sends him down to the principal's office for discipline. His disruptions continue. A functional behavioral assessment on John, who has yet undiagnosed dyslexia, identifies being sent to the principal as a ______________.
| A. |
Positive reinforcement |
|
| B. |
Punishment |
|
| C. |
Negative reinforcement |
|
| D. |
Conditioned stimulus |
1 points
QUESTION 50
Every Saturday morning, Arnold quickly washes the family's breakfast dishes so that his father will allow him to wash his car. In this instance, washing the car is a(n)
| A. |
negative reinforcer. |
|
| B. |
conditioned response. |
|
| C. |
positive reinforcer. |
|
| D. |
unconditioned response. |
1 points
QUESTION 51
After one chimpanzee sees a second chimp open a box that contains a food reward, the first animal opens a similar box with great speed. This best illustrates
| A. |
higher-order conditioning. |
|
| B. |
respondent behavior. |
|
| C. |
observational learning. |
|
| D. |
spontaneous recovery. |
1 points
QUESTION 52
Pets who learn that the sound of an electric can opener signals the arrival of their food illustrate
| A. |
observational learning. |
|
| B. |
spontaneous recovery. |
|
| C. |
classical conditioning. |
|
| D. |
operant conditioning. |
1 points
QUESTION 53
Some information in our fleeting ________ is encoded into short-term memory.
| A. |
sensory memory |
|
| B. |
automatic memory |
|
| C. |
long-term memory |
|
| D. |
shallow memory |
In: Psychology
The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports—the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 61 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:
| Fixed Cost per Month | Cost per Course | Cost per Student |
|||||
| Instructor wages | $ | 2,940 | |||||
| Classroom supplies | $ | 270 | |||||
| Utilities | $ | 1,200 | $ | 80 | |||
| Campus rent | $ | 4,800 | |||||
| Insurance | $ | 2,100 | |||||
| Administrative expenses | $ | 3,900 | $ | 42 | $ | 4 | |
For example, administrative expenses should be $3,900 per month plus $42 per course plus $4 per student. The company’s sales should average $880 per student.
The company planned to run four courses with a total of 61 students; however, it actually ran four courses with a total of only 57 students. The actual operating results for September appear below:
| Actual | ||
| Revenue | $ | 50,780 |
| Instructor wages | $ | 11,040 |
| Classroom supplies | $ | 16,320 |
| Utilities | $ | 1,930 |
| Campus rent | $ | 4,800 |
| Insurance | $ | 2,240 |
| Administrative expenses | $ | 3,738 |
Required:
Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
In: Accounting
The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports—the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 62 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:
| Fixed Cost per Month | Cost per Course | Cost per Student |
|||||
| Instructor wages | $ | 2,900 | |||||
| Classroom supplies | $ | 260 | |||||
| Utilities | $ | 1,210 | $ | 80 | |||
| Campus rent | $ | 4,700 | |||||
| Insurance | $ | 2,400 | |||||
| Administrative expenses | $ | 3,800 | $ | 43 | $ | 6 | |
For example, administrative expenses should be $3,800 per month plus $43 per course plus $6 per student. The company’s sales should average $900 per student.
The company planned to run four courses with a total of 62 students; however, it actually ran four courses with a total of only 54 students. The actual operating results for September appear below:
| Actual | ||
| Revenue | $ | 52,900 |
| Instructor wages | $ | 10,880 |
| Classroom supplies | $ | 15,970 |
| Utilities | $ | 1,940 |
| Campus rent | $ | 4,700 |
| Insurance | $ | 2,540 |
| Administrative expenses | $ | 3,770 |
Required:
Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
In: Accounting
The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports—the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 61 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:
| Fixed Cost per Month | Cost per Course | Cost per Student |
|||||
| Instructor wages | $ | 2,950 | |||||
| Classroom supplies | $ | 270 | |||||
| Utilities | $ | 1,240 | $ | 75 | |||
| Campus rent | $ | 4,600 | |||||
| Insurance | $ | 2,300 | |||||
| Administrative expenses | $ | 3,700 | $ | 45 | $ | 7 | |
For example, administrative expenses should be $3,700 per month plus $45 per course plus $7 per student. The company’s sales should average $890 per student.
The company planned to run four courses with a total of 61 students; however, it actually ran four courses with a total of only 59 students. The actual operating results for September appear below:
| Actual | ||
| Revenue | $ | 51,390 |
| Instructor wages | $ | 11,080 |
| Classroom supplies | $ | 16,320 |
| Utilities | $ | 1,950 |
| Campus rent | $ | 4,600 |
| Insurance | $ | 2,440 |
| Administrative expenses | $ | 3,733 |
Required:
1. Prepare the company’s planning budget for September.
2. Prepare the company’s flexible budget for September.
3. Calculate the revenue and spending variances for September.
In: Accounting
The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports—the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 64 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:
| Fixed Cost per Month | Cost per Course | Cost per Student |
|||||
| Instructor wages | $ | 2,940 | |||||
| Classroom supplies | $ | 280 | |||||
| Utilities | $ | 1,210 | $ | 80 | |||
| Campus rent | $ | 4,500 | |||||
| Insurance | $ | 2,300 | |||||
| Administrative expenses | $ | 3,900 | $ | 42 | $ | 5 | |
For example, administrative expenses should be $3,900 per month plus $42 per course plus $5 per student. The company’s sales should average $870 per student.
The company planned to run four courses with a total of 64 students; however, it actually ran four courses with a total of only 60 students. The actual operating results for September appear below:
| Actual | ||
| Revenue | $ | 52,780 |
| Instructor wages | $ | 11,040 |
| Classroom supplies | $ | 17,770 |
| Utilities | $ | 1,940 |
| Campus rent | $ | 4,500 |
| Insurance | $ | 2,440 |
| Administrative expenses | $ | 3,814 |
Required:
1. Prepare the company’s planning budget for September.
2. Prepare the company’s flexible budget for September.
3. Calculate the revenue and spending variances for September.
In: Accounting
The Gourmand Cooking School runs short cooking courses at its small campus. Management has identified two cost drivers it uses in its budgeting and performance reports—the number of courses and the total number of students. For example, the school might run two courses in a month and have a total of 65 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:
| Fixed Cost per Month | Cost per Course | Cost per Student |
|||||
| Instructor wages | $ | 2,910 | |||||
| Classroom supplies | $ | 270 | |||||
| Utilities | $ | 1,240 | $ | 70 | |||
| Campus rent | $ | 4,900 | |||||
| Insurance | $ | 2,200 | |||||
| Administrative expenses | $ | 3,500 | $ | 45 | $ | 6 | |
For example, administrative expenses should be $3,500 per month plus $45 per course plus $6 per student. The company’s sales should average $850 per student.
The company planned to run four courses with a total of 65 students; however, it actually ran four courses with a total of only 61 students. The actual operating results for September appear below:
| Actual | ||
| Revenue | $ | 52,350 |
| Instructor wages | $ | 10,920 |
| Classroom supplies | $ | 17,400 |
| Utilities | $ | 1,930 |
| Campus rent | $ | 4,900 |
| Insurance | $ | 2,340 |
| Administrative expenses | $ | 3,496 |
Required:
Prepare a flexible budget performance report that shows both revenue and spending variances and activity variances for September (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
In: Accounting
In: Computer Science
.True
.False
2 Monitoring a database system for performance management purposes means to watch the system as it runs, paying particular attention to statistics gathered by the RDBMS
. True
. False
3. RDBMS, in general, during normal operational use, use _______________ cache(s). Choose the best answer
a. exactly two
b. no
c. a number of
d. exactly one
4. Indexes can be used to avoid having the RDBMS sorted returned data.
. True
. False
In: Computer Science
A non-profit program for youths sends students to summer camp. The price of the program is $800 per student, and there are 8 students that can participate in each program. Each program runs for 11 days. The price for all food and equipment is $100 per student per day. Also, the two program guides cost $150 a day to hire.
a. What is the profit margin for the program?
b.The non-profit was able to get a grant to cover $200 per student per day. Will this be enough to cover the full cost of the program?
c. Given the cost of the program, if the non-profit secured the grant, would you recommend they continue to operate the program based on the economics?
In: Finance