On October 31, the end of the first month of operations, Morristown & Co. prepared the following income statement based on absorption costing:

If the fixed manufacturing costs were $42,900 and the variable selling and administrative expenses were $14,600, prepare an income statement using variable costing. Filling in the blanks with the following terms chart.

-Fixed manufacturing costs

-Less ending inventory

-Sales

-Variable cost of goods manufactured

-Wages Expense

-Fixed selling and administrative expenses

-Variable cost of goods sold

-Less ending inventory

-Utilities Expense

-Manufacturing margin

-Contribution margin

Write a bash script named q1f.sh that will edit the PATH environment variable to include the sourcefiles directory in your home directory and make the new variable global. Please show picture of output.

Required information

[The following information applies to the questions displayed below.]
  
Hemming Co. reported the following current-year purchases and sales for its only product.
    

Required:
Hemming uses a perpetual inventory system.
  
1. Determine the costs assigned to ending inventory and to cost of goods sold using FIFO.
2. Determine the costs assigned to ending inventory and to cost of goods sold using LIFO.
3. Compute the gross margin for FIFO method and LIFO method.

Determine the costs assigned to ending inventory and to cost of goods sold using FIFO.

After graduating from college, Melissa Malone landed a position with Orchard Creek, one of the finest children’s boutiques in the Boston area. Three years ago, Melissa was promoted to Assistant Buyer. Among her other responsibilities, Melissa is now the sole buyer for the Children’s Accessories Department.

Orchard Creek has successfully been selling children’s clothing over 25years. Its merchandising assortment includes classic children’s clothing, fashionable accessories, and unique gift items for infants, toddlers, boys, and girls.  Employee takes great pride in this store. The boutique, well known for its merchandise quality and exceptional customer service, has received many awards, including the “Readers’ Choice Award” and “Top Pick” for Best Children’s Clothing from local newspapers as well as regional magazine.

This fall, however, the Children’s Accessory Department is failing short of meeting its sales goal. During an October meeting with the department sales manager, the merchandise manager, and the advertising manager, Melissa was directed to examine her department’s performance. Within two days, Melissa must analyze the performance of the Children’s Accessories Department, compare it with the department’s six moth plan, calculate the department’s open-to-buy for the remainder of October, and identify feasible options for getting the department back on track.

Melissa reviewed her six-month plan for Orchard Creek’s Children’s Accessory Department, including the actual performance for August and September. She also observed the department’s current performance from October 1 through October 15. In her midmonth analysis, Melissa observed the following:

• Planned sales for October were $7,891
• Actual sales from October 1 through October 15 were $3,529
• The value merchandise on-order scheduled to arrive before the end of October is $2,749
• Planned markdown for October was 1,560
• Actual markdown taken from October 1 through October 15 was $715
• Stock on hand as of October 15 is valued at $22,160
• Planed EOM for October were $18,272
• Markup % is 61.5 %

When Melissa checked the department Six Month Plan, planned purchase in October was 10,439 at retail and $4, 019 at cost. However, as of October 15, the OTB in her department is very low. What immediate steps should Melissa take to improve her open-to-buy? May have to find OTB at Retail and OTB at Cost.

After graduating from college, Melissa Malone landed a position with Orchard Creek, one of the finest children’s boutiques in the Boston area. Three years ago, Melissa was promoted to Assistant Buyer. Among her other responsibilities, Melissa is now the sole buyer for the Children’s Accessories Department.

Orchard Creek has successfully been selling children’s clothing over 25years. Its merchandising assortment includes classic children’s clothing, fashionable accessories, and unique gift items for infants, toddlers, boys, and girls.  Employee takes great pride in this store. The boutique, well known for its merchandise quality and exceptional customer service, has received many awards, including the “Readers’ Choice Award” and “Top Pick” for Best Children’s Clothing from local newspapers as well as regional magazine.

This fall, however, the Children’s Accessory Department is failing short of meeting its sales goal. During an October meeting with the department sales manager, the merchandise manager, and the advertising manager, Melissa was directed to examine her department’s performance. Within two days, Melissa must analyze the performance of the Children’s Accessories Department, compare it with the department’s six moth plan, calculate the department’s open-to-buy for the remainder of October, and identify feasible options for getting the department back on track.

Melissa reviewed her six-month plan for Orchard Creek’s Children’s Accessory Department, including the actual performance for August and September. She also observed the department’s current performance from October 1 through October 15. In her midmonth analysis, Melissa observed the following:

• Planned sales for October were $7,891
• Actual sales from October 1 through October 15 were $3,529
• The value merchandise on-order scheduled to arrive before the end of October is $2,749
• Planned markdown for October was 1,560
• Actual markdown taken from October 1 through October 15 was $715
• Stock on hand as of October 15 is valued at $22,160
• Planed EOM for October were $18,272
• Markup % is 61.5 %

When Melissa checked the department Six Month Plan, planned purchase in October was 10,439 at retail and $4, 019 at cost. However, as of October 15, the OTB in her department is very low. What immediate steps should Melissa take to improve her open-to-buy? May have to find OTB at Retail and OTB at Cost.

Discussion

Based on the 2018 State of the Union Address, select an option below as a discussion prompt:

1) Select 2 points from the address that you agree with and discuss how they are vital to the success of America.

or

2) Select 2 points from the address that you disagree with and create alternative strategies that will benefit the American people.

Trump, D. (2018). President Donald J. Trump’s State of the Union Address. Retrieved from https://www.whitehouse.gov/briefings-statements/president-donald-j-trumps-state-union-address/

Listen to Copland's Appalachian Spring.  In one paragraph or more, discuss at least three elements that you hear in the piece that reflect the character of America (think melodies, rhythms, etc). As well as answering these questions in your discussion. Do you feel like he captures the American spirit in this piece? How do you think he does it, considering the fact that he does not use lyrics to express these images? Please give some specific examples (using minute and seconds) when referring to specific passages in the piece.

Tiffany City Lighting (TCL)

Located in Philadelphia, PA, Tiffany City Lighting (TCL), which designs, builds custom lamp shapes, and lamp globes, historically derived all of its sales from customers in the United States and Canada. Recently, an architectural firm that often contracted with TCL was commissioned to design several large public buildings in India. These buildings would require TCL to supply 8,100 identical lights, and the relevant terms of sale would include delivery to the Port of Mumbai where the architectural firm would take possession.

TCL designed a prototype cylindrical lampshade that measured 11 inches high and 11 inches in diameter and would be packed into cartons that measured 12 inches by 12 inches by 12 inches. (We refer to these shades as Style A.) The Style A lamp shades would cost $4 each to manufacture and weighed nine pounds each; each carton cost 60 cents and weighed one pound, meaning that each loaded Style A carton weighed 10 pounds.

In an effort to reduce packaging costs and also enhance the company’s commitment to environmental logistics, TCL also developed two prototype lamp shades (referred to as Style B and Style C) in the shape of a cone, rather than a cylinder. One advantage to conical shades is that they can be nested, that is, stacked inside each other, meaning that, unlike Style A, multiple lamp shades could be packed into a single carton. Moreover, the nested shades would also help protect each other, although a slight bit of padding would be needed between the nested shades. The production costs for the conical lampshades would be higher than those for the cylindrical shades.

TCL determined that each Style B lamp shade would cost $4.50 to manufacture and could be shipped nested, with six lamp shades per carton. The carton dimensions were 12 inches by 12 inches by 40 inches, and when holding six shades, a carton weighed 62 pounds. Each Style B carton cost $2.00, and this included padding between the shades. Each Style C lamp shade would cost $5 to make and could be shipped nested, with 10 lamp shades per carton. The carton dimensions were 12 inches by 12 inches by 48 inches, and when holding 10 shades, a carton weighed 101 pounds. Each carton cost $2.25, including padding between the individual shades.

The lamp shades would be loaded into intermodal containers and transported by rail to the Port of Baltimore. The transportation cost to Baltimore was $300 per 20-foot container, without regard to weight, although the total shipment weight could not exceed 40,000 pounds per container because of highway weight restrictions. The interior dimensions of the intermodal container were 8 feet wide by 8.5 feet high by 20 feet long. Insurance costs were 2 percent of the value of the shipment ready to be loaded aboard ship in Baltimore (i.e., all of the company’s costs up to this point). TCL learned that the transportation cost from the Port of Baltimore to the Port of Mumbai were $1000 for a 20-foot container.

Note: Please note that when cartons are loaded on to a container, they cannot exceed the container weight capacity. Please provide explanations clearly and carefully.

QUESTIONS

1. How many Style A shades can be loaded into a 20-foot container? What is effective space used per container if Style A shades are loaded? How many containers to do you need to satisfy the contract? If there are multiple ways to load the cartons into a container, you have to explore them, show the calculations, and pick the best.

2. How many Style B shades can be loaded into a 20-foot container? What is effective space used per container if Style B shades are loaded? How many containers to do you need to satisfy the contract? If there are multiple ways to load the cartons into a container, you have to explore them, show the calculations, and pick the best.

3. How many Style C shades can be loaded into a 20-foot container? What is effective space used per container if Style C shades are loaded? How many containers to do you need to satisfy the contract? If there are multiple ways to load the cartons into a container, you have to explore them, show the calculations, and pick the best.

4. What are the total costs (which includes manufacturing, packaging, drayage, insurance, freight transportation) of delivering the Style A shades to the Port of Mumbai? Show the calculations.

5. What are the total costs (which includes manufacturing, packaging, drayage, insurance, freight transportation) of delivering the Style B shades to the Port of Mumbai? Show the calculations.

6. What are the total costs (which includes manufacturing, packaging, drayage, insurance, freight transportation) of delivering the Style C shades to the Port of Mumbai? Show the calculations.

7. Which style would you recommend? Why?

Parse the dirent struct to see if an entry is a directory or a file. If it is a directory, prepend "./" to the filename before printing it out. Include a main that does this below.

Please do the above code using C language.

To implement a recursive algorithm to calculates the total directory size (in bytes) of the portion of the file system rooted at the given path.

Program will rely on the following methods of the class:

• new File(pathString) or new File(parentFile,childString)
• file.length() returns the immediate disk usage(measured in bytes)
• file.isDirectory() Returns true if the File instance represents a directory; false otherwise
• file.list() Return an array of strings designating the names of all entries within the given directory