Fire behavior and combustion have evolved throughout time due to changes in fuel loads, building construction, and the application of science and research to firefighting strategy and tactics. What is the most prolific changes in fire behavior and combustion are being utilized in fire operations today and why the members of the fire service are resit's I've to adapt to these changes?

Explain how the given federal government policy headline relates to long-run economic growth and produce a graph showing the effects of the government policy on Long-Run Aggregate Supply, the General Price Level, and output.

Federal Government Policy Headline: Congress Approves $250 Billion in Tax Breaks for Construction Equipment Upgrades

The range of integers that can be represented by this 12-bit construction is -255 to 255 (a 9-bit signed integer has a range of -256 to 255). What are the floating-point representations for the first eight, odd, positive, decimal integers (i.e., 1, 3, 5, 7, 9, 11, 13, 15) in this 12-bit notation?

Johnson Company uses a job-order costing system and started the month of
March with three jobs in process. The cost of beginning work in process
plus the costs added during March are shown below:

                                   Job #1        Job #2        Job #3
beginning work in process .....    $4,930        $4,970        $2,840

COSTS ADDED DURING MARCH:
direct materials ..............    $3,400        $4,200        $4,600
direct labor ..................    $5,000        $4,000           ?

Johnson applies overhead to jobs based on a percentage of direct materials
used. During March, Johnson completed both Job #2 and Job #3. Job #1 was
not completed by the end of March. Job #2 consisted of 1,700 units; some
of these units were sold during March. None of the units from Job #3 were
sold in March. Johnson Company's accounting records for March disclosed
the following information:

Work in process inventory balance at March 31 ..........  $15,880
Actual overhead cost for the month of March ............  $ 8,500
Cost of goods sold for March ...........................  $11,830
Finished goods inventory balance at March 31 ...........  $18,870

The cost of goods sold number above represents the cost of goods sold for
March after the overhead variance has been closed for March.

Calculate Johnson's cost of goods manufactured for March

Johnson Company uses a job-order costing system and started the month of March with three jobs in process. The cost of beginning work in process plus the costs added during March are shown below: Job #1 Job #2 Job #3 beginning work in process ..... $4,930 $4,970 $2,840 COSTS ADDED DURING MARCH: direct materials .............. $3,400 $4,200 $4,600 direct labor .................. $5,000 $4,000 ? Johnson applies overhead to jobs based on a percentage of direct materials used. During March, Johnson completed both Job #2 and Job #3. Job #1 was not completed by the end of March. Job #2 consisted of 1,700 units; some of these units were sold during March. None of the units from Job #3 were sold in March. Johnson Company's accounting records for March disclosed the following information: Work in process inventory balance at March 31 .......... $15,880 Actual overhead cost for the month of March ............ $ 8,500 Cost of goods sold for March ........................... $11,830 Finished goods inventory balance at March 31 ........... $18,870 The cost of goods sold number above represents the cost of goods sold for March after the overhead variance has been closed for March. Calculate the direct labor cost added during March for Job #3.

Franklin Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. The costs and cost drivers associated with the four overhead activity cost pools follow:

Production of 900 sets of cutting shears, one of the company’s 20 products, took 180 labor hours and 7 setups and consumed 15 percent of the product-sustaining activities.

Required

A) Had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears?

B) How much overhead is allocated to the cutting shears using activity-based costing?

C) Compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 900 units are produced. If direct product costs are $200 and the product is priced at 30 percent above cost for what price would the product sell under each allocation system?

Johnson Company uses a job-order costing system and started the month of
March with three jobs in process. The cost of beginning work in process
plus the costs added during March are shown below:

                                   Job #1        Job #2        Job #3
beginning work in process .....    $4,930        $4,970        $2,840

COSTS ADDED DURING MARCH:
direct materials ..............    $3,400        $4,200        $4,600
direct labor ..................    $5,000        $4,000           ?

Johnson applies overhead to jobs based on a percentage of direct materials
used. During March, Johnson completed both Job #2 and Job #3. Job #1 was
not completed by the end of March. Job #2 consisted of 1,700 units; some
of these units were sold during March. None of the units from Job #3 were
sold in March. Johnson Company's accounting records for March disclosed
the following information:

Work in process inventory balance at March 31 ..........  $15,880
Actual overhead cost for the month of March ............  $ 8,500
Cost of goods sold for March ...........................  $11,830
Finished goods inventory balance at March 31 ...........  $18,870

The cost of goods sold number above represents the cost of goods sold for
March after the overhead variance has been closed for March.

Calculate the direct labor cost added during March for Job #3.

Solomon Company produces commercial gardening equipment. Since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. The costs and cost drivers associated with the four overhead activity cost pools follow:

Production of 830 sets of cutting shears, one of the company’s 20 products, took 270 labor hours and 7 setups and consumed 18 percent of the product-sustaining activities.

Required

a. Had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears?

b. How much overhead is allocated to the cutting shears using activity-based costing?

c. Compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 830 units are produced. If direct product costs are $200 and the product is priced at 30 percent above cost for what price would the product sell under each allocation system?

8.Landen Corporation uses a job-order costing system. At the beginning of the year, the company made the following estimates:

During the year, Job 550 was started and completed. The following information is available with respect to this job:

Required:

2. Assume that Landen’s controller believes that machine-hours is a better allocation base than direct labor-hours. Under this approach:

a. Compute the plantwide predetermined overhead rate.

b. Compute the total manufacturing cost of Job 550.

c. If Landen uses a markup percentage of 200% of its total manufacturing cost, what selling price would it establish for Job 550?

(Round your intermediate calculations to 2 decimal places. Round your Predetermined Overhead Rate answers to 2 decimal places and all other answers to the nearest whole dollar.)

Your company must ensure the safety of its work force. Two plans are being considered for the next 10 years: (1) Install a high electrified fence around the property at a cost of $100,000. Maintenance and electricity would then cost $5,000 per year over the 10-year life of the fence. (2) Hire security guards at a cost of $25,000 paid at the end of each year. Because the company plans to build new headquarters with a "state of the art" security system in 10 years, the plan will only be in effect until that time. Your company's required rate of return is 15 percent for average projects, and that rate is normally adjusted up or down by 2 percentage points for high- and low-risk projects. Plan 1 is considered to be of low risk because its costs can be predicted quite accurately. Plan B, on the other hand, is a high-risk project because of the difficulty of predicting wage rates. What is the proper PV of costs for the better project?