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:

For example, administrative expenses should be $3,500 per month plus $42 per course plus $4 per student. The company’s sales should average $900 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 54 students. The actual operating results for September appear below:

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.)

SOME OF MY NUMBERS ARE WRONG, PLEASE HELP!!!!

Brian just graduated from engineering school and landed a sweet job earning $55000 per year. He expects his salary to increase by 4.4% per year. At the end of each year he will invest 10% of his salary into an investment account that earns 7.9.% per year compounded annually. He hopes to retire in 45 years. If all goes according to his plan, how much money will be in his retirement account when he retires? $   

After working for almost a year Brian decides he would rather spend Christmas in Mexico then put money in his retirement account. Each year he finds something else he wants to do with his retirement money until 15 years have passed and he realizes he has zero savings. Sure enough his salary increased by exactly what he had predicted over 15 years. He vows to start putting 10% of his salary away each year from then on. If all goes according to plan how much will be in his account after 30 more years when he reaches the age he would like to retire? $  

Brian is sad when he realizes how far he has fallen behind in his retirement planning. He decides to buy a lottery ticket hoping that he can use the winnings to put him back on track for his original retirement prediction. How much does he need to win and invest at the end of his 15th year working in order to get back to where he would have been if he had followed his original plan? $  

Scenario: A 28-year-old elementary school teacher begins to exhibit uncharacteristic behaviors such as having multiple sexual partners, engaging in compulsive online shopping, barely sleeping, dressing in a more provocative fashion, and attending frequent “wild” parties. Friends and family report these recent behaviors as “totally unlike her,” describing her as a normally conservative, responsible person. Her cousin, who lives nearby, becomes concerned and accompanies the woman to a Crisis Unit where she is subsequently diagnosed with Bipolar Disorder and admitted to a Mental Health Unit. Initial Discussion Post: Address the following: What is the priority RN action for this client? Which medical concerns may be significant, considering this client’s recent behavior? Discuss what the RN would teach the client about Bipolar Disorder. Provide two 3-part nursing diagnosis statements that might be appropriate for this client. (Note: Each statement must include an actual NANDA-I nursing diagnosis [no risk-for diagnoses], related factor, and “as evidenced by.”)

Instructions Chart of Accounts Journal X Instructions Old School Publishing Inc. began printing operations on January 1. Jobs 301 and 302 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 303 and 304 are still in process at the end of the month, and all applicable costs except factory overhead have been recorded on the related cost sheets. In addition to the materials and labor charged directly to the jobs, $7,800 of indirect materials and $11,100 of indirect labor were used during the month. The cost sheets for the four jobs entering production during the month are as follows, in summary form:

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JOURNAL

Score: 18/125

Transaction Entries, Posting, Trial Balance, and Adjusting Entries Huang Karate School began business on June 1. Transactions for June are as follows:

Required
Using the following accounts: Cash; Accounts Receivable; Prepaid Rent; Prepaid Insurance; Equipment; Accumulated Depreciation-Equipment; Accounts Payable; Utilities Payable; Unearned Karate Fees; Common Stock; Retained Earnings; Karate Fees Earned; Advertising Expense; Repairs Expense; Wages Expense; Rent Expense; Insurance Expense; Depreciation Expense-Equipment; and Utilities Expense.

a. Record the transactions in the general journal.

b. Post the transactions to the ledger accounts.

c. Prepare an unadjusted trial balance as of June 30.

d. Prepare and record the adjusting entries for rent expense, insurance expense, depreciation expense, utilities expense, and karate fees earned in the general journal. Depreciation expense for June is $90 and estimated utilities expense for June is $200. Post the adjusting entries to the ledger accounts in part b.

a.

b.

c.

d.

To record portion of advance payment earned in June.

Question 1 Angus is a 44-year-old high school teacher who wishes to invest his savings of $100,000 by building up a blue-chip share portfolio. Angus was a keen observer of the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry in 2019 and has strong views about corporate ethics and the remuneration of directors. Angus wants to exercise his vote as a shareholder to ensure that company directors are not being overpaid. He is also keen to ensure there is proper corporate governance and the directors are managing the company efficiently and ethically. Angus is unsure whether he should buy shares in a public company or a proprietary company. He is also unclear about what class of share/s would best suit his particular investment interests. Angus seeks your professional advice.

b) On what issues do shareholders have a right to vote and how many votes do they have?

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:

For example, administrative expenses should be $3,900 per month plus $44 per course plus $4 per student. The company’s sales should average $870 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 59 students. The actual operating results for September appear below:

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.)

Bob has been active all of his life. He played soccer from elementary school all the way through college. He even played on a community team but now at age 45, he’s been diagnosed with high blood pressure (hypertension). At times he ate too much junk food and occasionally drank too much alcohol but he couldn’t get around the fact that the men in his family all had high blood pressure. Dr. Miller, Bob’s primary care physician, had to prescribe two different antihypertensive medications in order to get his blood pressure under control. She also recommended Bob continue his regular soccer workouts but suggested a low-salt diet and more modest alcohol intake. Bob heeded Dr. Miller’s recommendations. His father and his 2 uncles had hypertension at a young ages, and all 3 men ended up on dialysis before dying from complications of kidney failure.Bob began the recommended lifestyle changes at age 45 and even started running regularly to keep his blood pressure under control. Now, 10 years later, he was a marathoner and participated in local marathons, competing with, and outrunning many his own age. However, Bob noticed that during the past several months, he’d experienced more fatigue than normal and some dehydration symptoms after his long runs. After consulting with Dr. Miller, Bob sought the help of Ty, an exercise physiologist, to help him maintain his exercise regime and his health without feeling “old”.Ty worked with Dr. Miller to make sure that Bob was monitored closely since he was still taking his anti-hypertensive medications. Ty suggested a urinalysis to assess Bob’s physical condition before, during and after his workouts. Bob dutifully supplied urine samples to Dr. Miller for evaluation as Ty recommended. Ty explained that Bob’s dehydration symptoms were more difficulty to evaluate since the medication Bob took to control his high blood pressure could affect his renal status or physiologic functioning.Dr. Miller logged the following results of Bob’s urinalysis immediately after, and six hours after, a rigorous 2-hour run.

Based on the urine color and specific gravity, Ty assessed Bob’s hydration status at the three different urine collection times. Explain what you believe to be Bob’s hydration status before Bob began his workout, immediately after his work and 6-hours after his workout.

Antidiuretic hormone (ADH) plays a large part in regulating the formation of concentrated or dilute urine. During Bob’s long runs, his ADH secretion would change based on how much he perspired. Explain why ADH secretions would fluctuate during Bob’s long runs.

Bob has been active all of his life. He played soccer from elementary school all the way through college. He even played on a community team but now at age 45, he’s been diagnosed with high blood pressure (hypertension). At times he ate too much junk food and occasionally drank too much alcohol but he couldn’t get around the fact that the men in his family all had high blood pressure. Dr. Miller, Bob’s primary care physician, had to prescribe two different antihypertensive medications in order to get his blood pressure under control. She also recommended Bob continue his regular soccer workouts but suggested a low-salt diet and more modest alcohol intake. Bob heeded Dr. Miller’s recommendations. His father and his 2 uncles had hypertension at a young ages, and all 3 men ended up on dialysis before dying from complications of kidney failure.Bob began the recommended lifestyle changes at age 45 and even started running regularly to keep his blood pressure under control. Now, 10 years later, he was a marathoner and participated in local marathons, competing with, and outrunning many his own age. However, Bob noticed that during the past several months, he’d experienced more fatigue than normal and some dehydration symptoms after his long runs. After consulting with Dr. Miller, Bob sought the help of Ty, an exercise physiologist, to help him maintain his exercise regime and his health without feeling “old”.Ty worked with Dr. Miller to make sure that Bob was monitored closely since he was still taking his anti-hypertensive medications. Ty suggested a urinalysis to assess Bob’s physical condition before, during and after his workouts. Bob dutifully supplied urine samples to Dr. Miller for evaluation as Ty recommended. Ty explained that Bob’s dehydration symptoms were more difficulty to evaluate since the medication Bob took to control his high blood pressure could affect his renal status or physiologic functioning.Dr. Miller logged the following results of Bob’s urinalysis immediately after, and six hours after, a rigorous 2-hour run.

Ty noted the color changes of Bob’s urine before, immediately after and 6-hours after his workouts. What do the color changes of Bob’s urine indicate?

Ty also noted that Bob’s specific gravity changed with each urine collection. Explain how Bob’s urine color/concentration compare to the urine specific gravity at the same time?