to be written in c++ only

Objectives
 To be able to solve problem using branch an bound strategy
 To be able to find the minimized cost
 To practice writing solutions to problems in a clear and succinct way
Problem
Let there be N workers and N jobs. Any worker can be assigned to perform any job, incurring
some cost that may vary depending on the work-job assignment. It is required to perform all jobs
by assigning exactly one worker to each job and exactly one job to each agent in such a way that
the total cost of the assignment is minimized. Write a program using branch and bound strategy to
show who will be assigned which job and the total cost incurred.

1. Flexible Budget for Selling and Administrative Expenses for a Service Company

   Morningside Technologies Inc. uses flexible An accounting device used to plan and control resources of operational departments and divisions.budgets that are based on the following data:

   Sales commissions	6% of sales
   Advertising expense	25% of sales
   Miscellaneous administrative expense	$1,350 per month plus 1% of sales
   Office salaries expense	$13,000 per month
   Customer support expenses	$1,900 plus 2% of sales
   Research and development expense	2,550 per month

   Prepare a flexible selling and administrative expenses budget for April for sales volumes of $85,000, $105,000, and $130,000. Enter all amounts as positive numbers.

   Morningside Technologies Inc.
   Flexible Selling and Administrative Expenses Budget
   For the Month Ending April 30
   Total sales	$85,000	$105,000	$130,000
   Variable cost:
   Sales commissions	$	$	$
   Advertising expense
   Miscellaneous administrative expense
   Customer support expenses
   Total variable cost	$	$	$
   Fixed cost:
   Miscellaneous administrative expense	$	$	$
   Office salaries expense
   Customer support expenses
   Research and development expense
   Total fixed cost	$	$	$
   Total selling and administrative expenses	$	$	$

1. How much would be the total cost for an investor to purchase Treasury bill A with a par value of $1,000,000? What would be the investor’s discount rate and the investor’s bond equivalent yield? Report your answers in the table.

2.         How much would be the total cost for a dealer to purchase Treasury bill B with a par value of $1,000,000? What would be the dealer’s discount rate and the dealer’s bond equivalent yield? Report your answers in the table.

Crain Company has a manufacturing subsidiary in Singapore that produces high-end exercise equipment for U.S. consumers. The manufacturing subsidiary has total manufacturing costs of $1,600,000, plus general and administrative expenses of $360,000. The manufacturing unit sells the equipment for $2,600,000 to the U.S. marketing subsidiary, which sells it to the final consumer for an aggregate of $3,600,000. The sales subsidiary has total marketing, general, and administrative costs of $210,000. Assume that Singapore has a corporate tax rate of 33% and that the U.S. tax rate is 46%. Assume that no tax treaties or other special tax treatments apply.

Required: What is the effect on Crain Company’s total corporate-level taxes if the manufacturing subsidiary raises its price to the sales subsidiary by 20%? (Do not round intermediate calculations. Input all amounts as positive values.)

J/E's Total from subsidiaries

income prior to increase in transfer price

revenues

direct cost

other cost

profit cost

profit before tax

tax

profit after tax

income after increase in transfer price

revenue

direct coast

other cost

profit before tax

Consider the following market game: An incumbent firm, called firm 3, is already in an industry.

Two potential entrants, called firms 1 and 2, can each enter the industry by paying the entry cost of 2. First, firm 1 decides whether to enter or not. Then, after observing firm 1's choice, firm 2 decides whether to enter or not. Every firm, including firm 3, observes the choices of firms 1 and 2.

After this, all of the firms in the industry (including firm 3) compete in a Cournot oligopoly, where they simultaneously and independently select quantities. The price is determined by the inverse demand curve p = 12-Q, where Q is the total quantity produced in the industry. Firm 3's total cost is  c₃(q₃) = q₃. The total cost of the entering firm i is given by c_i(q_i) = 6.3q_i where i can be 1 or 2. (Remember that firms 1 and 2 have to pay the fixed cost of 2 to enter and that neither firm 1 or firm 2 might enter.)

What is the total quantity produced in the market?

Expert Answer

Redlands, Inc. reported standard and actual costs for the product that it manufactures:

Required: Compute the following items:
Standard product cost
Forecast income statement through gross profit
Actual product cost
Direct materials quantity, price, and total variances
Direct labor quantity, price, and total variances
Factory overhead quantity, price, and total variances
Actual cost of goods manufactured statement
Actual cost of goods sold (assume no beginning inventory)
Actual income statement through gross profit