Several months ago, Ayers Industries Inc. experienced a hazardous materials spill at one of its plants. As a result, the Environmental Protection Agency (EPA) fined the company $430,000. The company is contesting the fine. In addition, an employee is seeking $540,000 in damages related to the spill. Lastly, a homeowner has sued the company for $270,000. The homeowner lives 30 miles from the plant, but believes that the incident has reduced the home's resale value by $270,000.

Ayers’ legal counsel believes that it is probable that the EPA fine will stand. In addition, counsel indicates that an out-of-court settlement of $230,000 has recently been reached with the employee. The final papers will be signed next week. Counsel believes that the homeowner's case is much weaker and will be decided in favor of Ayers. Other litigation related to the spill is possible, but the damage amounts are uncertain.

a. Journalize the contingent liabilities associated with the hazardous materials spill. Use the account "Damage Awards and Fines" to recognize the expense for the period. If an amount box does not require an entry, leave it blank.

b. The company experienced a hazardous materials spill at one of its plants during the previous period. This spill has resulted in a number of lawsuits to which the company is a party. The Environmental Protection Agency (EPA) has fined the company $, which the company is contesting in court. Although the company   admit fault, legal counsel believes that the fine payment is  . In addition, an employee has sued the company. A $ out-of-court settlement has been reached with the employee. The EPA fine and out-of-court settlement have been recognized as   for the period. There is one other outstanding lawsuit related to this incident. Counsel   believe that the lawsuit has merit. Other lawsuits and unknown liabilities may arise from this incident.

Your client is a 32 year old female who stands 5’5” tall with a body weight of 168 lbs and a waist circumference of 38”. While her father is still in good health at the age of 68 years, her mother had a stent at 62 years old. Your client used to smoke one pack of cigarettes a day until the age of 30 years, at which point she quit smoking. Her most recent physical shows her blood pressure at 138/78 mmHg with LDL of 118 mg/dL and fasting glucose at 95 mg/dL. Her resting heart rate is 72b/min. At this time she only walks a couple of times a week for about 25 minutes, and she usually covers 1.5 miles. She is interested in losing weight and getting healthier with a moderate intensity exercise training program.

Show your work and units of measure for all calculations:

8. Assuming a flat surface, calculate each for one of her walks (use the ACSM formula for estimating O₂ demands for walking)

A 24-year-old Caucasian female client presents for her 36 weeks prenatal appointment. She is a G1 P0. She is single and lives with her mom. She is currently working as a certified nurse aid in a nursing home and works 40 hours/week. Her pregnancy was unexpected but making the most of her situation. Her boyfriend lives out if state. She had limited prenatal care since not know she was pregnant until 16 weeks gestation. She has attended prenatal classes at the hospital recently. She is up to date on her vaccinations and thus far her prenatal labs as are as expected. She has a history of irregular menses because of her passion for long-distance running. Prior to her knowledge of this pregnancy she was running 30 miles/week and her BMI prior to pregnancy was 17. Her weight gain at this point has been 15lbs. She plans to attend college after the baby is born. She has hopes to attend nursing school. Her current medications are Tylenol and prenatal vitamins with folic acid.

1. Does the client have any risk factors for preterm labor? If this client calls the clinic and reports vaginal discharge or any leakage of fluid, what questions should the nurse ask?
2. This client inquires about labor, discuss the difference between true labor vs false labor?
3. Considering her history, what other items are of concern?
4. Discuss the expected feelings/behaviors that the nurse should discuss with this client.
5. Develop a plan of care with the utilization of the nursing process regarding one of the items of concern identified.

SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system:

The distribution of resource consumption across the activity cost pools is as follows:

Required:

Complete the first stage allocations of costs to activity cost pools.

To illustrate the effects of driving under the influence of alcohol, a police officer brought a DUI simulator to a local high school. Student reaction time in an emergency was measured with unimpaired vision and also while wearing a pair of special goggles to simulate the effects of alcohol on vision. For a random sample of nine teenagers, the time (in seconds) required to bring the vehicle to a stop from a speed of 60 miles per hour was recorded. Complete parts (a) and (b). Note: A normal probability plot and boxplot of the data indicate that the differences are appromixately normally distributed with no outliers.

(a) Whether the student had unimpaired vision or wore goggles first was randomly selected. Why is this a good idea in designing the experiment?

A)This is a good idea in designing the experiment because it controls for any "learning" that may occur in using the simulator.

B)This is a good idea in designing the experiment because reaction times are different

C) This is a good idea in designing the experiment because the sample size is not large enough

(b) Use a 95% confidence interval to test if there is a difference in braking time with impaired vision and normal vision where the differences are computed as "impaired minus normal"

The lower bound is ______

The upper bound is _______

(Round to the nearest thousandth as needed)

State the appropriate conclusion

A)There is sufficient evidence to conclude there is a difference in braking time with impaired vision and normal vision

B)There is insufficient evidence to conclude there is a difference in braking time with impaired vision and normal vision

. The first job offer is close to your parents’ house (they live in Winnetka which is 16 miles north of downtown Chicago). Your parents have offered to let you live at home for a year so you won’t have to incur expenses for housing, food, or cable and internet. This job pays $45,000 per year. The second job is far from your parents’ house, but close to downtown Chicago. However, you will have to rent a studio apartment with parking ($9,000 per year), buy your own food ($2,000 per year), and pay for your own cable and internet ($800 per year). This job pays $52,000 per year. You still plan to do laundry at your parents’ house once a week if you live in the city, and you plan to go into the city once a week to visit with friends if you live at home. Thus, the cost of operating a car will be about the same either way. In addition, your parents refuse to pay for your cell phone service ($680 per year) no matter which job offer you choose to accept. Requirements: 1. Based on the information provided above, what is the net difference between the two alternatives (salary, net of relevant costs)? (Worth 3 pts.) 2. What information is irrelevant? Why? (Worth 2 pts.) 3. What qualitative factors or information is relevant to your decision? (Worth 3 pts.) 4. Assume that you really want to take Job #2, what other quantitative and qualitative information will you need to incorporate into your decision beyond the costs originally listed? (Worth 5 pts.)

Boyne University offers an extensive continuing education program in many cities throughout the state. For the convenience of its faculty and administrative staff and to save costs, the university operates a motor pool. The motor pool’s monthly planning budget is based on operating 24 vehicles; however, for the month of March the university purchased one additional vehicle. The motor pool furnishes gasoline, oil, and other supplies for its automobiles. A mechanic does routine maintenance and minor repairs. Major repairs are performed at a nearby commercial garage.

The following cost control report shows actual operating costs for March of the current year compared to the planning budget for March.

The planning budget was based on the following assumptions:

1. $0.14 per mile for gasoline.
2. $0.12 per mile for oil, minor repairs, and parts.
3. $36 per automobile per month for outside repairs.
4. $72 per automobile per month for insurance.
5. $8,610 per month for salaries and benefits.
6. $197 per automobile per month for depreciation.

The supervisor of the motor pool is unhappy with the report, claiming it paints an unfair picture of the motor pool’s performance.

Required:

1. Calculate the spending variances for March.

Bill has just returned from a duck hunting trip. He brought home eight ducks. Bill’s friend, John, disapproves of duck hunting, and to discourage Bill from further hunting, John presented him with the following cost estimate per duck:

Required:

1. Assuming the duck hunting trip Bill has just completed is typical, what costs are relevant to a decision as to whether Bill should go duck hunting again this season?

2. Suppose Bill gets lucky on his next hunting trip and shoots 8 ducks using the same amount of shotgun shells he used on his previous hunting trip to bag 8 ducks. How much would it have cost him to shoot the last two ducks?

Donna asked Janet if she could borrow her minivan to transport her used furniture to Hour Children, a local non-profit. Janet was reluctant to say yes because she knew Donna’s habit of speeding and her record of prior traffic violations. Despite this, however, because Janet believed in the mission of Hour Children, Janet agreed to let Donna use her minivan.

Donna drove carefully and dropped off her furniture at the Hour Children Thrift Shop. In a rush to return home, Donna drove 35 miles over the speed limit. Donna lost control of the minivan, which tumbled off a ramp and down a hill, crashing into a tree.

Paul witnessed the crash and ran down the hill to help, but in doing so, he stumbled and severely sprained his ankle. Donna got out of the minivan without a scratch, but the minivan sustained extensive damage.

An ambulance took Paul to the hospital, where the Emergency Room doctor taped up his ankle, gave him crutches, and prescribed three months of physical therapy. Paul’s injuries prevented him from opening his new home remodeling business for another three months.

Paul sues Donna and Janet for the injuries he sustained trying to rescue Donna and the income he lost from the three-month delay in opening his business.

Can either Donna, or Janet, or both, be held liable for Paul’s injuries? Explain.

Can Paul recover his medical and therapy costs? From whom? Explain.

Can Paul recover the income lost from the delay in opening his business? From whom? Explain.