A 2-shell passes and 4-tube passes heat exchanger is used to heat process stream from 35°C to 80°C by hot water available at 90°C, which enters the thin-walled 2.5-cm-diameter tube with total length of 65 m. The convection heat transfer coefficient is 76 W/m2 .°C on the process stream (shell) side and 190 W/m2 .°C on the water (tube) side. For a desired factor, FT = 0.95

a) Determine the rate of heat transfer in the heat exchanger.

b) Consider a fouling factor of 0.0012 m2 ·°C/W at the inner and outer surfaces of tube, determine the new rate of heat transfer

c) Evaluate the mass flow of hot water needed to compensate the heat loss due to fouling. Assume cp of hot water is 4.2 J/g.°C.

d) If the existing operating conditions are to be remained unchanged, evaluate the new area to compensate the heat loss due to fouling.

LO 2, 4, 6, 7) Carson Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Carson, based on performing 2,100 core tests per month. Standard Price Standard Quantity Standard Cost Direct materials $0.50 per pound    4 pounds $ 2.00 Direct labor $10 per DLH   .5 DLH   5.00 Variable overhead $9 per DLH   .5 DLH   4.50 Fixed overhead $16 per DLH   .5 DLH   8.00 Total standard cost per test $19.50 At the end of March, London reported the following operational results: •The company actually performed 2,250 core tests during the month. •8,500 pounds of direct materials were purchased during the month at a total cost of $5,600. •6,300 pounds of direct materials were used to conduct the core tests. •850 direct labor hours were worked at a total cost of $9,775. •Actual variable overhead was $7,800. •Actual fixed overhead was $15,750. Required (a) Calculate the direct materials price variance for March. (b) Calculate the direct materials quantity variance for March. (c) Calculate the direct labor rate variance for March. (d) Calculate the direct labor efficiency variance for March. (e) Calculate the variable overhead spending variance for March. (f) Calculate the variable overhead efficiency variance for March. (g) Calculate the fixed overhead spending variance for March. (h) Prepare a memo to Landon Carson providing possible explanations for the direct materials and direct labor variances.

4–2. Venue. Brandy Austin used powdered infant formula manufactured by Nestlé USA, Inc., to feed her infant daughter. Austin claimed that a can of the formula was contaminated with Enterobacter sakazakii bacteria, causing severe injury to the infant. The bacteria can cause infections of the bloodstream and central nervous system—in particular, meningitis (inflammation of the tissue surrounding the brain or spinal cord). Austin filed an action against Nestlé in Hennepin County District Court in Minnesota. Nestlé argued for a change of venue because the alleged harm had occurred in South Carolina. Austin is a South Carolina resident and had given birth to her daughter in that state. Should the case be transferred to a South Carolina venue? Why or why not? [Austin v. Nestlé USA, Inc., 677 F.Supp.2d

Office2000 produces expensive, quality 2-drawer and 4-drawer filing cabinets from solid oak for major corporations. A 2-drawer model utilizes 2 labor hours to produce and package for a net profit of $75. The 4-drawer model utilizes 3 labor hours to produce and package and nets a profit of $125. Each month Office2000 has 360 labor hours available and can obtain up to 200 2-drawer frames, 200 4-drawer frames, and 400 drawers from its oak supplier. A linear programming model is formulated to maximize monthly profit from the manufacture of filing cabinets at Office2000. MAX 75X1 + 125X2 ST 2X1 + 3X2 ? 360 2X1 + 4X2 ? 400 X1 ? 200 X2 ? 200 Set up the model in Excel and solve for the optimal solution using Solver. In the boxes below, enter the optimal values of X1 (first box) and X2 (second box).

On January 4 Crossway Co. sold merchandise to Mallard Company for $25,500, terms 2/10, n/60; shipping terms were FOB Destination. The merchandise had a cost of $14,000 to Crossway Co.

2. On January 6 Crossway paid freight costs of $500.

3. On January 8 Mallard returned $2,500 of the merchandise purchased on January 4 to Crossway and received credit. The merchandise had a cost of $1,400 to Crossway.

4. On January 9 Mallard paid the amount due to Crossway.
--Record the necessary journal entries for Crossway Co. Omit explanations.

1. On January 4 Crossway Co. sold merchandise to Mallard Company for $25,500, terms 2/10, n/60; shipping terms were FOB Destination. The merchandise had a cost of $14,000 to Crossway Co.

2. On January 6 Crossway paid freight costs of $500.

3. On January 8 Mallard returned $2,500 of the merchandise purchased on January 4 to Crossway and received credit. The merchandise had a cost of $1,400 to Crossway.

4. On January 9 Mallard paid the amount due to Crossway.
--Record the necessary journal entries for Mallard Company. Omit explanation

Prepare a Production Cost Report: FIFO Method

(LO 8-2, 4, 5)

Lansing, Inc. provides the following information for one of its department’s operations for June (no new material is added in Department T):

WIP inventory—Department T
Beginning inventory (15,000 units, 60% complete with respect to Department T costs)
Transferred-in costs (from Department S) $ 116,000
Department T conversion costs 53,150
Current work (35,000 units started)
Prior department costs 280,000
Department T costs 209,050
The ending inventory has 5,000 units, which are 20 percent complete with respect to Department T costs and 100 percent complete for prior department costs.
Required

Prepare a production cost report using FIFO.

What is

2.   MAD
3.   Hegemon
4.   Unilateralism
5.   Perpetual Peace
6.   Anarchy
7.   Populism
8.   Anti-egalitarianism
9.   Proxy wars
10.   Human perfectibilit

1. Determine the expected completion time for each activity.
2. Construct the AON network for the activities of this contract and determine the critical path for the project.

Problem 4-14 Compute and Use Activity Rates to Determine the Costs of Serving Customers [LO4-2, LO4-3, LO4-4]

Gino’s Restaurant is a popular restaurant in Boston, Massachusetts. The owner of the restaurant has been trying to better understand costs at the restaurant and has hired a student intern to conduct an activity-based costing study. The intern, in consultation with the owner, identified the following major activities:

A group of diners who ask to sit at the same table is counted as a party. Some costs, such as the costs of cleaning linen, are the same whether one person is at a table or the table is full. Other costs, such as washing dishes, depend on the number of diners served.

Data concerning these activities are shown below:

Prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. She knew that the total cost for the month was $313,600 and that 32,000 diners had been served. Therefore, the average cost per diner was $9.80 ($313,600 ÷ 32,000 diners = $9.80 per diner).

Required:

1. Compute the activity rates for each of the three activities.

2. According to the activity-based costing system, what is the total cost of serving each of the following parties of diners?

a. A party of four diners who order three drinks in total.

b. A party of two diners who do not order any drinks.

c. A lone diner who orders two drinks.

3. Convert the total costs you computed in part (2) above to costs per diner. In other words, what is the average cost per diner for serving each of the following parties?

a. A party of four diners who order three drinks in total.

b. A party of two diners who do not order any drinks.

c. A lone diner who orders two drinks.

In C++, Convert the math expression (2+3)+4*(6-5) to post fix form and evaluate the post fix expression “3 2 * 3 – 2 /” to a value.