The National Football League (NFL) records a variety of performance data for individuals and teams. To investigate the importance of passing on the percentage of games won by a team, the following data show the conference (Conf), average number of passing yards per attempt (Yds/Att), the number of interceptions thrown per attempt (Int/Att), and the percentage of games won (Win%) for a random sample of 16 NFL teams for a season... Team Conf Yds/Att Int/Att Win% Arizona Cardinals NFC 6.4 0.042 50.2 Atlanta Falcons NFC 7.1 0.024 62.4 Carolina Panthers NFC 7.6 0.035 37.5 Cincinnati Bengals AFC 6.4 0.027 56.0 Detroit Lions NFC 7.1 0.023 62.4 Green Bay Packers NFC 9.1 0.014 93.9 Houstan Texans AFC 7.7 0.020 62.3 Indianapolis Colts AFC 5.5 0.027 12.4 Jacksonville Jaguars AFC 4.6 0.032 31.2 Minnesota Vikings NFC 5.8 0.033 19.0 New England Patriots AFC 8.2 0.020 81.1 New Orleans Saints NFC 7.9 0.023 81.3 Oakland Raiders AFC 7.7 0.046 50.2 San Francisco 49ers NFC 6.4 0.013 81.0 Tennessee Titans AFC 6.6 0.025 56.2 Washington Redskins NFC 6.4 0.040 31.1

a. Develop the estimated regression equation that could be used to predict the percentage of games won given the average number of passing yards per attempt (to 1 decimal). Enter negative value as negative number. Win%= ____+____* Yrds/Att

b. Develop the estimated regression equation that could be used to predict the percentage of games won given the number of interceptions thrown per attempt (to 1 decimal). Enter negative value as negative number. Win%=____+_____*Int/Att

c. Develop the estimated regression equation that could be used to predict the percentage of games won given the average number of passing yards per attempt and the number of interceptions thrown per attempt (to 1 decimal). Enter negative value as negative number. Win%= ____+____*Yrd/Att +____ *Int/Att

d. The average number of passing yards per attempt for the Kansas City Chiefs was 6.2 and the number of interceptions thrown per attempt was .036. Use the estimated regression equation developed in part (c) to predict the percentage of games won by the Kansas City Chiefs. Compare your prediction to the actual percentage of games won by the Kansas City Chiefs (to whole number).

Predicted percentage < > = ??? Actual percentage

The National Football League (NFL) records a variety of performance data for individuals and teams. To investigate the importance of passing on the percentage of games won by a team, the following data show the conference (Conf), average number of passing yards per attempt (Yds/Att), the number of interceptions thrown per attempt (Int/Att), and the percentage of games won (Win%) for a random sample of 16 NFL teams for a season

a. Develop the estimated regression equation that could be used to predict the percentage of games won given the average number of passing yards per attempt (to 1 decimal). Enter negative value as negative number.

Win%= ----------- + ---------. Yds/Att

b. Develop the estimated regression equation that could be used to predict the percentage of games won given the number of interceptions thrown per attempt (to 1 decimal). Enter negative value as negative number.

Win%= ----------- + ---------. Int/Att

c. Develop the estimated regression equation that could be used to predict the percentage of games won given the average number of passing yards per attempt and the number of interceptions thrown per attempt (to 1 decimal). Enter negative value as negative number.

Win%= ----------- + ---------. Yds/Att + ---------. Int/Att

d. The average number of passing yards per attempt for the Kansas City Chiefs was 6.2 and the number of interceptions thrown per attempt was 0.036. Use the estimated regression equation developed in part (c) to predict the percentage of games won by the Kansas City Chiefs. (Note: For a season the Kansas City Chiefs' record was 7 wins and 9 losses.) Compare your prediction to the actual percentage of games won by the Kansas City Chiefs (to whole number).

The National Football League (NFL) records a variety of performance data for individuals and teams. To investigate the importance of passing on the percentage of games won by a team, the following data show the conference (Conf), average number of passing yards per attempt (Yds/Att), the number of interceptions thrown per attempt (Int/Att), and the percentage of games won (Win%) for a random sample of  NFL teams for a season

a. Develop the estimated regression equation that could be used to predict the percentage of games won given the average number of passing yards per attempt (to 1 decimal). Enter negative value as negative number.

WIN%=______+_______*Yds/Att

b. Develop the estimated regression equation that could be used to predict the percentage of games won given the number of interceptions thrown per attempt (to 1 decimal). Enter negative value as negative number.

      WIN%=______+_______*INT/Att

c. Develop the estimated regression equation that could be used to predict the percentage of games won given the average number of passing yards per attempt and the number of interceptions thrown per attempt (to 1 decimal). Enter negative value as negative number.

        WIN%=______+_______*Yds/Att+______*INT/Att

d. The average number of passing yards per attempt for the Kansas City Chiefs was 6.2 and the number of interceptions thrown per attempt was 0.036 . Use the estimated regression equation developed in part (c) to predict the percentage of games won by the Kansas City Chiefs. (Note: For a season the Kansas City Chiefs' record was 7 wins and 9 losses.) Compare your prediction to the actual percentage of games won by the Kansas City Chiefs (to whole number).

Cost of Quality and Value-Added/Non-Value-Added Reports for a Service Company

Three Rivers Inc. provides cable TV and Internet service to the local community. The activities and activity costs of Three Rivers are identified as follows:

a. Identify the cost of quality classification for each activity and whether the activity is value-added or non-value-added.

b. Prepare a cost of quality report. Assume that sales are $2,850,000. If required, round percentages to one decimal place.

c. Prepare a value-added/non-value-added analysis.

d. What percentage of total costs of quality are considered to be value-added?

• 54.0%
• 14.0%
• 68.0%
• None of these options are correct.

PA6-1 Calculating Contribution Margin, Contribution Margin Ratio, Break-Even Point [LO 6-1, 6-2]

Hermosa, Inc., produces one model of mountain bike. Partial information for the company follows:

     
Required:
1. Complete the table. (Round your "Cost per Unit" answers to 2 decimal places.)

  
2. Calculate Hermosa’s contribution margin ratio and its total contribution margin at each sales level indicated in the table assuming the company sells each bike for $800. (Round your percentage answers to 2 decimal places. (i.e. .1234 should be entered as 12.34%.))

4. Calculate Hermosa’s break-even point in units and sales revenue. (Round your answers to the nearest whole number.)

in each region of the world we adapt to cultural norms and nuances, but we hold true to our standards and best practices that benefit our owners, team members, and guests. This impacts our approach to every aspect of our business—from the ways we train and engage our team members to our customer marketing campaigns and service delivery. Our strategic perspective is that a brand is a promise consistently delivered. Equally important, we strive to be culturally relevant. Cultural differences largely come to life in food and beverage and leisure amenities, such as spa offerings. For example, our eforea: spa at Hilton treatment menus are designed so that each hotel offers core elements that our guests expect, but the menus also give our owners in China flexibility to add treatments specific to their local market. Hilton Guangzhou Tianhe will feature spa treatments such as a foot massage and a variety of full-body massages inspired by traditional Chinese aromatherapy oils.

As a global brand with hotels in 78 countries, we invest a great deal of time and research into understanding the needs and expectations of travelers today, and we are prepared to meet these needs as they evolve over time. Research tells us that travelers have a great deal of trust for Hilton, particularly when traveling abroad. Because traveling abroad is a new experience for many of our guests from mainland China, our brand gives them confidence that the hotel experience will meet their needs so that they can focus on exploring a new destination.

From our more than two decades of experience operating in mainland China, we see two trends that differentiate the Chinese traveler. These trends are similar to the trends we have historically experienced with other rapidly expanding customer segments. First, we must provide our guests with familiar comforts, and make it a point to have team members fluent in Mandarin on staff at our hotels outside China. The recent global launch of the Hilton Huanying program is helping us achieve this goal.

Second, we recognize that most travelers from China are booking through government-approved travel agents and tour operators, rather than booking directly with a hotel or online. This affects how we communicate with our customers when they are considering lodging options. With more than 20 years of experience serving the China market, we have developed longstanding relationships with government travel agencies and tour operators. Hilton Worldwide opened its first international sales offices in Beijing and Shanghai in 2005, so we have teams in the market who really understand the travelers and communicate regularly with government travel agencies and tour operators. With Hilton Huanying, for example, we invited many of the tour operators to participate in the global launch events in San Francisco, Beijing, and Shanghai.

Our brand also has an aggressive marketing campaign in China, offers a Chinese version of our consumer site (www.hilton.com.cn) and recently launched a Chinese version of our global press site (www.hiltonglobalmediacenter.com.cn) as a resource for Chinese media

QUESTION

How do Hiltons china operations differ from its operations elsewhere?

A. Ling, Johnson, Lesley, and Miya commenced business and named their company as Moba
Teknologi Sdn Bhd. The company sells a ready-to-use software product, ML1 for the use of
small businesses. The current selling price for the product is $500. Next year in 2020, the
company planned to sell 7,300 units. The followings are information on the expenses:
Cost of software $180 per unit
Shipping and handling $20 per unit
Annual fixed cost $1,200,000

Required:
a. Calculate Moba Teknologi’s breakeven point in unit and value ($).
b. Calculate the next year's margin of safety (in percentage).
c. Calculate the company’s operating income for the year 2020 if there is a 10% increase
in unit sales.

B. Suppose in the year 2020, Moba Teknologi will sell two products; ML1 and ML2. The product
cost and sales information are as follows:
Selling price ML1 $500 ML2 $700
Variable cost per unit ML1 $200 ML2 $300
The total annual fixed expense is $3,900,000, while the expected sales mix is three ML1 to
one ML2.

Required:
a. Calculate the total contribution margin for ML1 and ML2.
b. Calculate the break-even point in the unit for each product.