Apple Academy is a profit-oriented education business. Apple provides remedial training for high school students who have fallen behind in their classroom studies. It charges its students $750 per course. During the previous year, Apple provided instruction for 1,000 students. The income statement for the company follows:

The company president, Andria Rossi, indicated in a discussion with the accountant, Sam Trent, that she was extremely pleased with the growth in the area of computer-assisted instruction. She observed that this department served 200 students using only two part-time instructors. In contrast, the classroom-based instructional department required 32 instructors to teach 800 students. Ms. Rossi noted that the per-student cost of instruction was dramatically lower for the computer-assisted department. She based her conclusion on the following information:

Apple pays its part-time instructors an average of $10,000 per year. The total cost of instruction and the cost per student are computed as follows:

Assuming that overhead costs were distributed equally across the student population, Ms. Rossi concluded that the cost of instructors was the critical variable in the company’s capacity to generate profits. Based on her analysis, her strategic plan called for heavily increased use of computer-assisted instruction.

Mr. Trent was not so sure that computer-assisted instruction should be stressed. After attending a seminar on activity-based costing (ABC), he believed that the allocation of overhead cost could be more closely traced to the different types of learning activities. To facilitate an activity-based analysis, he developed the following information about the costs associated with computer-assisted versus classroom instructional activities. He identified $160,000 of overhead costs that were directly traceable to computer-assisted activities, including the costs of computer hardware, software, and technical assistance. He believed the remaining $70,000 of overhead costs should be allocated to the two instructional activities based on the number of students enrolled in each program.

Required

1. Based on the preceding information, determine the total cost and the cost per student to provide courses through computer-assisted instruction versus classroom instruction.

Sheila Goodman recently received her MBA from the Harvard Business School. She has joined the family business, Goodman Software Products Inc., as Vice-President of Finance. She believes in adjusting projects for risk. Her father is somewhat skeptical but agrees to go along with her. Her approach is somewhat different than the risk-adjusted discount rate approach, but achieves the same objective. She suggests that the inflows for each year of a project be adjusted downward for lack of certainty and then be discounted back at a risk-free rate. The theory is that the adjustment penalty makes the inflows the equivalent of riskless inflows, and therefore a risk-free rate is justified.

A table showing the possible coefficient of variation for an inflow and the associated adjustment factor is shown next:
  

Assume a $185,000 project provides the following inflows with the associated coefficients of variation for each year.
  

  
Use Appendix B for an approximate answer but calculate your final answer using the formula and financial calculator methods.

a. Fill in the table below: (Do not round intermediate calculations. Round "Adjustment Factor" answers to 2 decimal places and other answers to the nearest whole dollar.)
  

  
b-1. If the risk-free rate is 7 percent, compute the net present value of the adjusted inflows. (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places.)
  

  
b-2. Should this project be accepted?
  

• Yes

• No

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 63 students enrolled in those two courses. Data concerning the company’s cost formulas appear below:

For example, administrative expenses should be $3,600 per month plus $40 per course plus $3 per student. The company’s sales should average $880 per student.

The company planned to run four courses with a total of 63 students; however, it actually ran four courses with a total of only 59 students. The actual operating results for September were as follows:

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.)

1)Ravi and Jonathon, friends from high school, accidently meet each other in the doctor’s office. Each is seeing the same gastro-intestinal specialist for health concerns, both related to digestion / intestinal problems. Ravi’s small intestines are not functioning properly while Jonathon is having an issue with the large intestines. In detail, describe what the two different parts of the intestines do and describe what symptoms each might be feeling

2- In the energy pathways of the cell (glycolysis, Kreb’s cycle and oxidative phosphorylation) list where and how many ATP, NADH, FADH2, carbons and CO2 molecules are made or used.

3- Define the role of fermentation and lactic acid production in human cells.

4- Explain the reverse concept, which is how hydrolysis makes monomers etc

5-You should have a good understanding of the different blood types and how they are identified.

A 26-year-old woman in graduate school visits the family physician because for the past 3–4 months she has been experiencing gnawing pains in her upper-middle abdomen. When you ask her what seems to precipitate the pain, she is unable to say for sure. She says she feels the best in the early morning before eating. As the day progresses, she usually feels worse and takes Mylanta or Milk of Magnesia to relieve the pain. Sometimes, her pain is accompanied by severe diarrhea, and she has been tired, weak, and nauseous. In response to your question about stress, she tells you she is under extreme stress because she is preparing to defend her thesis for her Ph.D. She has been smoking more cigarettes than usual and drinking 6–8 cups of coffee each morning. In the evening, she often has a few glasses of wine to help her relax.

Critical thinking Questions

1. Based on this patient’s complaints, lifestyle, and use of OTC medications, what do you expect may be the cause of her initial complaint of upper-middle abdomen pain and her symptoms of fatigue, weakness, and nausea?

2. What diagnostic tests do you anticipate the physician ordering and for what possible diagnoses?

3. Instead of OTC antacids, what are the other choices for this patient to relieve her symptoms? Is there a class of medications you think might be the better choice for her? If so, what and why?

4. What type of teaching would you give the patient to better manage her problems?

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, $7,600 of indirect materials and $12,100 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:

Required:

Case Scenario A:

Mrs. P is an 80-year-old retired school teacher who receives visits from a nursing agency for congestive heart failure. Mrs. P was diagnosed with dementia 4 years ago. She lives with her daughter, who is also her caregiver. In addition to dementia. Mrs. P has macular degeneration. She is blind at her left eye and has significantly impaired vision in her right, she fell and fractured her left hip 1 year ago. She walks with the assistance of a walker. She has a moderate amount of ankle and foot edema bilaterally. She always suffered from frequent constipation. Her current medication include; hydrochlorothiazide, a calcium channel blocker and a stool softener, Mrs. P is able to get in and out bed by herself but requires assistance with all other ADLs. She has been incontinent of urine for 2 years. Mrs. P voids but leaks urine before she gets to the bathroom. Mrs. P wears incontinence undergarments. She also has enuresis and usually wet in the morning

1. Enumerate and describe each different types of urinary incontinence.

2. Make a drug study of hydrochlorothiazide and stool softener

3. What is the common cause of urinary incontinence of Mrs. P?

4. How can you stop incontinence in older adult?

5. Is incontinence a normal part of aging, explain?

B.

1. What are the components of a basic evaluation for urinary incontinence?

2. Factors that may lead to urinary incontinence.

3. Explain different forms of urinary incontinence.

4. What are the different strategies/ interventions of care with urinary incontinence?

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, $7,600 of indirect materials and $12,100 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:

Required:

*Please respond in essay format, Subject: Business Law*

Hedda Hornet planned on attending her High School Promon the evening of June 23rd, 1990.

On May 15th, Hedda entered Paula's Gown Shop to select a prom dress. Hedda wanted a "designer" label dress. Paulacarried the following "designer" labels: Kalvin Klein, Gloria Anderburg, Robby Brooks, and Guido. Hedda tried on one of each label and finally settled on Guido. Hedda gave Paula the exact measurements and Paula ordered the "designer" Guido.

Paula attempted to order the Guido and found out that the factory was on strike. Paula called Hedda and told her about the labor problem. Hedda responded "No problem - just make sure it is a "designer" label".

Paula called all manufacturers and finally located a designerwho would sew Hedda's dress. The designer's name was J. Mart. Paula ordered the dress, called Hedda, and told Hedda to pick up the dress on June 20th 1990.

Hedda Picked up the dress on June 20th and asked Paula if the dress was a "designer" label. Paula said "Sure!" Hedda loved the dress. Hedda's date Harold picked her up on June 23rd and they headed to the prom. After the band's first break, ten of Hedda's friends gathered for a sip of punch and a piece of garlic pizza. One of Hedda's friends named Boopie asked Hedda what kind of dress she was wearing. Hedda replied "I'm not sure look at the label" The label said it was from J-mart.

Boopie turned back the collar and exposed the J-mart label. Boopie yelled "This dress is from J. Mart - How awful!"

Hedda was very embarassedand she went to J-mart and found 20 dresses that were like hers.

Hedda is furious and wants to get back the $50.00 down and not have the pay the $25.00 per month for five months as her contract requires.

Please advise Hedda!