OH Rate: $4.7 per DLH

3. Table 4 gives you the information for the last two months on the overhead cost. Use this information to determine the fixed and variable portions of the cost. (You will need this information to complete Table 5). Machine hours have been determined as the best cost driver for separating mixed cost into their fixed and variable portions. It takes approximately 10 minutes of total machine time for each cereal box (or 1/6 a machine hour per box of cereal).

Table 4 – Actual Overhead cost for the last two months

*10 minutes of machine time per box of cereal (1/6 hour = 1 unit)

Complete any calculations here:

Question 3: For the last two decades, foreign direct investment (FDI) has been offering an unprecedented opportunity for developing countries to achieve faster economic growth. Through FDI, foreign investors benefit from utilizing their firm-specific assets and resources efficiently, such as technology and managerial know-how. For capital-scarce developing economies, FDI implies access to not only capital but also the benefit of acquiring advanced technology, managerial expertise, employment productivity, human resource development, global marketing networks, and best-practice systems of corporate governance. In particular, Asian countries have been successful in attracting FDI. Consequently, FDI in Asian developing countries increased from $396 million in 1980 to $275 billion in 2010, 1 indicating Asia as a main destination of FDI. While dramatic shifts in the composition of recipient countries have changed over time, with China currently becoming an attractive destination for FDI, Southeast Asia continues to remain an attractive hub for foreign investors. Although Southeast Asian countries have been successfully attracting FDI inflows, success in attracting FDI has varied widely between countries. Some countries fare much better than others in attracting and hosting foreign investment projects within Southeast Asia. Within this context, this study aims to understand the reasons behind why certain countries have high FDI inflows while other countries have low FDI inflows, with special reference to countries in Southeast Asia. In particular, the Philippines and Thailand will be examined. The two countries share many of the economic determinants of FDI in common, however, the level of FDI inflows differ substantially Answer the following questions each one carries 10 marks a. Do you think the political institutions can be considered as significant incentives or deterrents to FDI inflows in the Philippines and Thailand? b. What are the factors contributing for the inflow of FDI in Southeast Asian countries? c. Do you think the trade and investment policies in the Philippines and Thailand play an important role in inviting more FDI? d. Trade liberalization is an essential engine for growth for developing countries, Explain this statement with reference to Southeast Asian countries. e. Higher GDP level of economic development attracts higher levels of FDI inflows. Critically evaluate this statement.

Question 3: For the last two decades, foreign direct investment (FDI) has been offering an unprecedented opportunity for developing countries to achieve faster economic growth. Through FDI, foreign investors be and managerial know-how. For capital-scarce developing economies, FDI implies access to not only capital but also the benefit of acquiring advanced technology, managerial expertise, employment productivity, human resource development, global marketing networks, and best-practice systems of corporate governance. In particular, Asian countries have been successful in attracting FDI Consequently, FDI in Asian developing countries increased from $396 million in 1980 to $275 billion in 2010, 1 indicating Asia as a main destination of FDI. While dramatic shifts in the composition of recipient countries have changed over time, with China currently becoming an attractive destination for FDI, Southeast Asia continues to remain an attractive hub for foreign investors. Although Southeast Asian countries have been successfully attracting FDI inflows, success in attracting FDI has varied widely between countries. Some countries fare much better than others in attracting and hosting foreign investment projects within Southeast Asia. Within this context, this study aims to understand the reasons behind why certain countries have high FDI inflows while other countries have low FDI inflows, with special reference to countries in Southeast Asia. In particeular, the Philipines and nefit from utilizing their firm-specific assets and resources efficiently, such as technology Thailand will be examined. The two countries share many of the economic determinants of FDI in common, however, the level of FDI inflows differ substantially Answer the following questions each one carries 10 marks Do you think the political institutions can be considered as significant incentives or deterrents to FDI inflows in the Philippines and Thailand? What are the factors contributing for the inflow of FDI in Southeast Asian countries? a. b. role in inviting more FDI? d. Trade liberalization is an essential engine for growth for developing countries, Explain this statement with reference to Southeast Asian countries. e. Higher GDP level of economic development attracts higher levels of FDI inflows. Critically evaluate this statement. Question 2: What do you mean by the concept of Circular Economy and Mechanisms of Protection to the Environment, and Renewable Energy Generation? Explain I detail with relevant examples. 20 Marks

in java Jimmy wants to store course grades and corresponding student last names
using two parallel arraylists (Double and String).

She also wants to identify the average of all the grades.

Use a while loop.
Prompt the user for each grade and use -1 as the sentinel.

Ask for the student name if -1 has not been entered for the grade.

Be sure to output the average of the grades. (**Hint: You will need to figure out the sum first)

Use a for loop to output the name and grade for each student to look like this:

Grade: 99 Name: Billy

Grade: 98 Name: Sandy

etc..

Accounting for Gift Cards

Assume Ikeo Inc. sold $160,000 of gift cards during the last two weeks of December 2020. No gift cards were redeemed in 2020, while $144,000 of the gift cards were redeemed for store purchases during 2021. On December 31, 2021, Ikeo Inc. calculates the remaining balance of unredeemed gift cards of $16,000 ($160,000 less $144,000). Based on previous experiences, Ikeo estimates gift card breakage to be 5% of total gift card sales. Ikeo uses the proportional method to recognize income on gift card breakage.

Required

a. Record the sale of gift cards in 2020.

b. Record the redemption of gift cards in 2021.

c. Record revenue in 2021 due to gift card breakage using the proportional method.

Last year, a sailboard company produced two types of boards: a regular board for multi-purpose sailing; and, a special trick board used by experts for competitions. The regular board sells for $750 and the competition board sells for $1,350. The variable production costs are $250 and $400 respectively, and the company has $400,000 in fixed costs overall. Marketing staff have determined that the company should specialize in the competition boards only, and sell the regular boards, if at all, under a different brand name. Last year the company made a profit, selling twice as many regular boards as competition boards, resulting in a fixed cost allocation of $5.00 per board. It takes 6 hours of direct labour to make a regular board and 12 hours to make a competition board. The company worked at full capacity of 19,500 direct labour hours last year.

Based on the above information only, which product or mix of products, should the company choose? Assume that any and all production can be sold.

Graffiti Advertising, Inc., reported the following financial statements for the last two years. 2016 Income Statement Sales $ 568,700 Costs of goods sold 273,990 Selling and administrative 124,726 Depreciation 54,569 EBIT $ 115,415 Interest 19,450 EBT $ 95,965 Taxes 38,386 Net income $ 57,579 Dividends $ 10,300 Addition to retained earnings $ 47,279 GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2015 Cash $ 13,390 Accounts payable $ 9,497 Accounts receivable 18,987 Notes payable 14,501 Inventory 13,801 Current liabilities $ 23,998 Current assets $ 46,178 Long-term debt $ 136,240 Net fixed assets $ 344,636 Owner's equity $ 230,576 Total assets $ 390,814 Total liabilities and owners’ equity $ 390,814 GRAFFITI ADVERTISING, INC. Balance Sheet as of December 31, 2016 Cash $ 14,376 Accounts payable $ 10,519 Accounts receivable 21,092 Notes payable 16,473 Inventory 22,761 Current liabilities $ 26,992 Current assets $ 58,229 Long-term debt $ 152,700 Net fixed assets $ 406,304 Owner's equity $ 284,841 Total assets $ 464,533 Total liabilities and owners’ equity $ 464,533 e. Calculate the cash flow to creditors. (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Cash flow to creditors $ f. Calculate the cash flow to stockholders. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)