The following information is presented for the Worldwide Auditor's Association. For the year ended November 30, 2017, the organization had set a membership goal of 100,000 members with the following anticipated results (and actual results for the year-end). Worldwide Auditors' Association Revenues and Expenses For Year Ending November 30, 2017 ($ in thousands) Planned Actual Revenues $55,859.6 $55,054.0 Expenses Salaries 27,900.0 29,000.0 Other personnel costs 6,975.0 6,786.0 Occupancy costs 3,859.6 5,650.0 Reimbursement to local units 1,480.0 1,600.0 Other membership services 1,050.0 1,000.0 Printing and paper 525.0 640.0 Postage and shipping 220.0 242.0 General and administrative 1,090.0 1,076.0 Excess of revenues over expenses $12,760.0 $ 9,060.0 Additional information (PLANNED): • Membership dues were increased from $360 to $400 at the beginning of the year. • One-year subscriptions to Worldwide Auditor were anticipated to be 2,400 units. • Advertising revenue was budgeted at $320,000. Each magazine was budgeted at a cost of $36. • A total of 29,000 technical reports were anticipated at an average price of $80 with average costs of $22. • The budgeted one-day courses had an anticipated attendance of 33,000 with an average fee of $450. The two-day courses had an anticipated attendance of 3,000 with an average fee of $770 per person. • The organization began the year with net capital assets of $88,000,000 with a planned cost of capital of 9 percent. Additional 2017 information (ACTUAL): • Membership dues are $400 per year, of which $100 is considered to cover a one-year subscription to the association’s journal. Other benefits include membership in the association and unit affiliation. • One-year subscriptions to Worldwide Auditor are sold to nonmembers for $160 each. A total of 2,500 of these subscriptions were sold. In addition to subscriptions, the journal generated $400,000 in advertising revenue. The cost per magazine was $40. • A total of 30,000 technical reports were sold by the Books and Reports Department at an average unit selling price of $90. Average costs per publication were $24. • The association offers a variety of continuing education courses to both members and nonmembers. During 2017, the one-day course, which cost participants an average of $500 each, was attended by 31,300 people. A total of 1,985 people took two-day courses at a cost of $800 per person. • General and administrative expenses include all other costs incurred by the corporate staff to operate the association. • The organization has net capital assets of $90,060,000 and had an actual cost of capital of 9 percent. Required a. Prepare a balanced scorecard for IAA for November 2017 with calculated key performance indicators presented in two columns for planned performance and actual performance--include key financial, customer, and operating performance indicators. Include all zeros with figures. For example, 2017 Planned Total Revenues for $55,859.6 (thousand) is entered as $55,859,600 2017 Planned 2017 Actual Financial information Total revenues $Answer 55,859,600 $Answer 55,054,000 Total costs Answer 43,099,600 Answer 45,994,000 Journal advertising Answer 320,000 Answer 400,000 ROI (round to three decimal places) Answer 0.145 Answer 0.101 Residual income Income $Answer 12,760,000 $Answer 9,060,000 Minimum return Answer 7,920,000 Answer 8,105,400 Residual income $Answer 4,840,000 $Answer 954,600 Customer information Course attendance Answer 36,000 Answer 33,285 Technical reports sold Answer 29,000 Answer 30,000 Operating criteria Average cost per special publication $Answer 220 $Answer 242 Average cost per magazine $Answer 36 $Answer 40 Other personnel costs vs. salaries* Answer 0.25 Answer 0.234 *Compute as a ratio. Round three decimal places. b. Which of the evaluation areas you selected indicated success and which indicated failure? Success areas: 1. Answer 2. Answer 3. Answer Failure areas: 1. Answer 2. Answer 3. Answer

The following table shows the nominal returns on Brazilian stocks and the rate of inflation.

a. What was the standard deviation of the market returns?

b. Calculate the average real return

The information that follows is for Nancy’s Name Tents for the year ended December 31, 2015 and

covers questions 26-31. All per unit costs below are based on the production and sale of 3,000 name tents.

The relevant range is from 0 - 3,500 units.

Sales                                                                                                    $50 sales price per name tent                              

Costs:

Variable Costs                                                Per Tent (3,000 name tents produced and sold)     

                        Direct materials                                                          8

                        Direct labor                                                                7

Manufacturing overhead                              8

Period Costs                                                               5

            Fixed Costs

                        Manufacturing overhead                                            10                               

                        Period Costs                                                              5         

1) If 10,000 tents are produced and sold, what is the product cost per tent?

2) If 15,000 tents are produced and sold, what is the product cost per tent? ​​​​​​​

3) If 2,000 tents are produced and sold, what is the product cost per tent?

​​​​​​​4) What is the fixed cost per tent at 1,000 tents (including period costs) produced and sold?

​​​​​​​5) What are total period costs at 1,000 name tents (produced and sold)? ​​​​​​​   

Flora, Inc., reported an EPS of $5.0 this year (t₀). Flora is expected to maintain a retained earnings ratio of 0.5 and ROE of 0.18 for the next five years. After the fifth year, ROE is expected to decrease to 0.08. Applying the cost of equity of 0.13 and the multi-stage growth model, compute the intrinsic price of Flora.

*Round your answer to TWO decimal places.

You are required to log data of humidity for a warehouse site survey of one year. Make a block diagram of system that would be used to collect data for analysis and explain the components briefly? attach picture with next section
Your answer
Differentiate between a sensor and a transducer. Support your answer with at least two examples?
Your answer

1. If the future value of an ordinary, 7-year annuity is $10,000 and interest rates are 4%, what is the future value of the same annuity due? A. $9,615.39 B. $10,010.00 C. $10,710.00 D. $10,400.00

2.The returns on the common stock of ACME closely follow the economy. In a booming economy, the stock is expected to return 23% in comparison to 14% in a normal economy and a -18% in a recession. The probability of a recession is 18% while the probability of a boom is 22%. What is the standard deviation of ACME stock's returns?

3. Suppose the common stock of ACME has a beta of 1.28 and a required return of 15.47%. The rate of return on T-Bills 3.7% while the inflation rate is 4.2%. What is the expected market risk premium?

This year, three scientists won the Nobel Prize in Physics. Give a brief summary of their research and provide examples of common applications of their work.

Alfonso sells a passive activity in the current year for $800,000. His adjusted basis in the activity is $200,000, and he uses the installment method of reporting the gain. The activity has suspended losses of $44,000. Alfonso receives $400,000 in the year of sale.

Enter as a percentage. For example, .35 would be entered as "35". %

a. What is his gross profit ratio on the sale? _________________%      

b. His recognized gain for the current year is $. ____________________

c. Alfonso can currently deduct $______________________ of suspended losses.

Denver Inc purchased a 5 year asset in November for $20,000. This is the only asset the company placed in service during that year. Neither the straight line method nor the 150% declining balance method was elected. The company elects out of bonus depreciation an the Section 179 expense deduction. Denver Inc sold the asset in September of Year 3. What is the depreciation in the year of sale? A. $2,350, B. $2,850, C. $3,250, D. $3,450

DataSpan, Inc., automated its plant at the start of the current year and installed a flexible manufacturing system. The company is also evaluating its suppliers and moving toward Lean Production. Many adjustment problems have been encountered, including problems relating to performance measurement. After much study, the company has decided to use the performance measures below, and it has gathered data relating to these measures for the first four months of operations.

Management has asked for your help in computing throughput time, delivery cycle time, and MCE. The following average times have been logged over the last four months:

Required:

1-a. Compute the throughput time for each month.

1-b. Compute the delivery cycle time for each month.

1-c. Compute the manufacturing cycle efficiency (MCE) for each month.

2. Evaluate the company’s performance over the last four months.

3-a. Refer to the move time, process time, and so forth, given for month 4. Assume that in month 5 the move time, process time, and so forth, are the same as in month 4, except that through the use of Lean Production the company is able to completely eliminate the queue time during production. Compute the new throughput time and MCE.

3-b. Refer to the move time, process time, and so forth, given for month 4. Assume in month 6 that the move time, process time, and so forth, are again the same as in month 4, except that the company is able to completely eliminate both the queue time during production and the inspection time. Compute the new throughput time and MCE.