Problem 9-21 Cost-Cutting Proposals [LO 2]

CSM Machine Shop is considering a four-year project to improve its production efficiency. Buying a new machine press for $491,000 is estimated to result in $190,000 in annual pretax cost savings. The press falls in the MACRS five-year class (MACRS Table), and it will have a salvage value at the end of the project of $58,000. The press also requires an initial investment in spare parts inventory of $21,600, along with an additional $3,600 in inventory for each succeeding year of the project. The shop’s tax rate is 40 percent and its discount rate is 10 percent.

Calculate the NPV. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Net present value              $

Problem 9-21 Cost-Cutting Proposals [LO 2]

CSM Machine Shop is considering a four-year project to improve its production efficiency. Buying a new machine press for $491,000 is estimated to result in $190,000 in annual pretax cost savings. The press falls in the MACRS five-year class (MACRS Table), and it will have a salvage value at the end of the project of $58,000. The press also requires an initial investment in spare parts inventory of $21,600, along with an additional $3,600 in inventory for each succeeding year of the project. The shop’s tax rate is 40 percent and its discount rate is 10 percent.

Calculate the NPV. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Net present value              $

Japanese companies are companies that apply Material Flow of Cost Accounting (MFCA) and this cost calculation method is then brought to Indonesia. Material Flow of Cost Accounting (MFCA) collaborates with ISO 14051. In connection with of MFCA to Indonesia, explain the MFCA starting from the historical process of MFCA, the definition of MFCA, the process of calculating MFCA, and the advantages if the companies using MFCA (using info graphic and explanation, and using example).

Develop a hypothetical case requiring the treatment of a patient (for example, the patient has a virus, an allergy, or a chronic condition). Using this case, explain the process in which each model (medical, holistic, epidemiological triangle, and social) would provide treatment (considering underlying causes, symptoms, as well as personal, social, economic, and environmental factors). If a model can be explained using a labeled graphic, then that is acceptable as well

A private college has several study programs. Recently there was a publication from BPS stating that the income of the middle class has increased by 10% this year. Although happy with the improving condition, the university is concerned that the impact of this change on applicants who will continue to the tertiary institution is estimated to decrease. From these concerns, what can we conclude about the study programs at these colleges? Complete the answers with graphic explanations.

Write the XHTML code for a short Web page. Include the following along with the usual HTML and BODY tags. You can use whatever hyperlinks and image URLs you want. (other than distasteful sites, that is!) A title Email link A graphic (gif or jpg) Hyperlink(s) to other sites. Heading A list (can be unnumbered, numbered, etc...) A background color or a background image.

QUESTION 1

Candice has just turned 16 years old and has decided to pursue a career in graphic design; she has been offered a twelve -month contract by a reputable marketing company in Johannesburg. Candice’s parents are not happy about her working at her age and want her to concentrate on her academics. Advise Candice on her capacity to enter into contracts as a minor.

If a family has six children, is it more likely they will have three boys and three girls, or four of one gender and two of the other? Assume each child is a boy or a girl with equal probability, independently of other children.

A newspaper delivery boy is riding his bicycle down the street at 5.1m/s . He can throw a paper at a speed of 8.3m/s. What is the paper's speed relative to the ground if he throws the paper forward?