1. Circle:
Implement a Java class with the name Circle. It should be in the package edu.gcccd.csis.
The class has two private instance variables: radius (of the type double) and color (of the type String).
The class also has a private static variable: numOfCircles (of the type long) which at all times will keep track of the number of Circle objects that were instantiated.
Construction:
A constructor that constructs a circle with the given color and sets the radius to a default value of 1.0.
A constructor that constructs a circle with the given, radius and color.
Once constructed, the value of the radius must be immutable (cannot be allowed to be modified)
Behaviors:
Accessor and Mutator aka Getter and Setter for the color attribute
Accessor for the radius.
getArea() and getCircumference() methods, hat return the area and circumference of this Circle in double.
Hint: use Math.PI (https://docs.oracle.com/javase/8/docs/api/java/lang/Math.html#PI (Links to an external site.))
2. Rectangle:
Implement a Java class with the name Rectangle. It should be in the package edu.gcccd.csis.
The class has two private instance variables: width and height (of the type double)
The class also has a private static variable: numOfRectangles (of the type long) which at all times will keep track of the number of Rectangle objects that were instantiated.
Construction:
A constructor that constructs a Rectangle with the given width and height.
A default constructor.
Behaviors:
Accessor and Mutator aka Getter and Setter for both member variables.
getArea() and getCircumference() methods, that return the area and circumference of this Rectangle in double.
a boolean method isSquare(), that returns true is this Rectangle is a square.
Hint: read the first 10 pages of Chapter 5 in your text.
3. Container
Implement a Java class with the name Container. It should be in the package edu.gcccd.csis.
The class has two private instance variables: rectangle of type Rectangle and circle of type Circle.
Construction:
No explicit constructors.
Behaviors:
Accessor and Mutator aka Getter and Setter for both member variables.
an integer method size(), that returns 0, if all member variables are null, 1 either of the two member variables contains a value other than null, and 2, if both, the rectangle and circle contain values other than null.
In: Computer Science
import java.awt.*;
import javax.swing.JButton;
import javax.swing.JFrame;
public class GridBagLayoutDemo {
final static boolean shouldFill = true;
final static boolean shouldWeightX = true;
final static boolean RIGHT_TO_LEFT = false;
public static void addComponentsToPane(Container pane) {
if (RIGHT_TO_LEFT) {
pane.setComponentOrientation(ComponentOrientation.RIGHT_TO_LEFT);
}
JButton button;
pane.setLayout(new GridBagLayout());
GridBagConstraints c = new GridBagConstraints();
if (shouldFill) {
//natural height, maximum width
c.fill = GridBagConstraints.HORIZONTAL;
}
button = new JButton("Button 1");
if (shouldWeightX) {
c.weightx = 0.5;
}
c.fill = GridBagConstraints.HORIZONTAL;
c.gridx = 0;
c.gridy = 0;
pane.add(button, c);
button = new JButton("Button 2");
c.fill = GridBagConstraints.HORIZONTAL;
c.weightx = 0.5;
c.gridx = 1;
c.gridy = 0;
pane.add(button, c);
button = new JButton("Button 3");
c.fill = GridBagConstraints.HORIZONTAL;
c.weightx = 0.5;
c.gridx = 2;
c.gridy = 0;
pane.add(button, c);
button = new JButton("Long-Named Button 4");
c.fill = GridBagConstraints.HORIZONTAL;
c.ipady = 40; //make this component tall
c.weightx = 0.0;
c.gridwidth = 3;
c.gridx = 0;
c.gridy = 1;
pane.add(button, c);
button = new JButton("5");
c.fill = GridBagConstraints.HORIZONTAL;
c.ipady = 0; //reset to default
c.weighty = 1.0; //request any extra vertical space
c.anchor = GridBagConstraints.PAGE_END; //bottom of space
c.insets = new Insets(10,0,0,0); //top padding
c.gridx = 1; //aligned with button 2
c.gridwidth = 2; //2 columns wide
c.gridy = 2; //third row
pane.add(button, c);
}
private static void createAndShowGUI() {
//Create and set up the window.
JFrame frame = new JFrame("GridBagLayoutDemo");
frame.setDefaultCloseOperation(JFrame.EXIT_ON_CLOSE);
//Set up the content pane.
addComponentsToPane(frame.getContentPane());
//Display the window.
frame.pack();
frame.setVisible(true);
}
public static void main(String[] args) {
//Schedule a job for the event-dispatching thread:
//creating and showing this application's GUI.
javax.swing.SwingUtilities.invokeLater(new Runnable() {
public void run() {
createAndShowGUI();
}
});
}
}
I need someone to go through this program and right more comments that explain a lot more Please. from top to bottom Thanks
In: Computer Science
(Bonus question) Are coffee drinkers more likely to suffer from high blood pressure? For a random sample of 50 coffee drinkers, 30 had high blood pressure. In a random sample of 50 non-coffee drinkers, 25 had high blood pressure. Let p1, p2 denote the population proportion of high blood pressure among coffee drinkers and non-coffee drinkers respectively.
(a) Construct a 95% CI for the difference between these two proportions p1 − p2. (3pts).
(b) Someone proposes that coffee drinkers have higher proportion of high blood pressure than non-coffee drinkers. Test the claim at 0.05 significance level. Give the H0,Ha, test statistics, p-value and conclusion. (3pts)
Table A: Standard Normal Distribution. Table entry is P[Z < z]
z 0.00 -3.4 0.0003 -3.3 0.0005 -3.2 0.0007 -3.1 0.0010 -3.0 0.0013 -2.9 0.0019 -2.8 0.0026 -2.7 0.0035 -2.6 0.0047 -2.5 0.0062 -2.4 0.0082 -2.3 0.0107 -2.2 0.0139 -2.1 0.0179 -2.0 0.0228 -1.9 0.0287 -1.8 0.0359 -1.7 0.0446 -1.6 0.0548 -1.5 0.0668 -1.4 0.0808 -1.3 0.0968 -1.2 0.1151 -1.1 0.1357 -1.0 0.1587 -0.9 0.1841 -0.8 0.2119 -0.7 0.2420 -0.6 0.2743 -0.5 0.3085 -0.4 0.3446 -0.3 0.3821 -0.2 0.4207 -0.1 0.4602 -0.0 0.5000
0.0 0.5000
0.1 0.5398
0.2 0.5793
0.3 0.6179
0.4 0.6554
0.5 0.6915
0.6 0.7257
0.7 0.7580
0.8 0.7881
0.9 0.8159
1.0 0.8413
1.1 0.8643
1.2 0.8849
1.3 0.9032
1.4 0.9192
1.5 0.9332
1.6 0.9452
1.7 0.9554
1.8 0.9641
1.9 0.9713
2.0 0.9772
2.1 0.9821
2.2 0.9861
2.3 0.9893
2.4 0.9918
2.5 0.9938
2.6 0.9953
2.7 0.9965
2.8 0.9974
2.9 0.9981
3.0 0.9987
3.1 0.9990
3.2 0.9993
3.3 0.9995
3.4 0.9997
0.01 0.02 0.03 0.0003 0.0003 0.0003 0.0005 0.0005 0.0004 0.0007 0.0006 0.0006 0.0009 0.0009 0.0009 0.0013 0.0013 0.0012 0.0018 0.0018 0.0017 0.0025 0.0024 0.0023 0.0034 0.0033 0.0032 0.0045 0.0044 0.0043 0.0060 0.0059 0.0057 0.0080 0.0078 0.0075 0.0104 0.0102 0.0099 0.0136 0.0132 0.0129 0.0174 0.0170 0.0166 0.0222 0.0217 0.0212 0.0281 0.0274 0.0268 0.0351 0.0344 0.0336 0.0436 0.0427 0.0418 0.0537 0.0526 0.0516 0.0655 0.0643 0.0630 0.0793 0.0778 0.0764 0.0951 0.0934 0.0918 0.1131 0.1112 0.1093 0.1335 0.1314 0.1292 0.1562 0.1539 0.1515 0.1814 0.1788 0.1762 0.2090 0.2061 0.2033 0.2389 0.2358 0.2327 0.2709 0.2676 0.2643 0.3050 0.3015 0.2981 0.3409 0.3372 0.3336 0.3783 0.3745 0.3707 0.4168 0.4129 0.4090 0.4562 0.4522 0.4483 0.4960 0.4920 0.4880 0.5040 0.5080 0.5120 0.5438 0.5478 0.5517 0.5832 0.5871 0.5910 0.6217 0.6255 0.6293 0.6591 0.6628 0.6664 0.6950 0.6985 0.7019 0.7291 0.7324 0.7357 0.7611 0.7642 0.7673 0.7910 0.7939 0.7967 0.8186 0.8212 0.8238 0.8438 0.8461 0.8485 0.8665 0.8686 0.8708 0.8869 0.8888 0.8907 0.9049 0.9066 0.9082 0.9207 0.9222 0.9236 0.9345 0.9357 0.9370 0.9463 0.9474 0.9484 0.9564 0.9573 0.9582 0.9649 0.9656 0.9664 0.9719 0.9726 0.9732 0.9778 0.9783 0.9788 0.9826 0.9830 0.9834 0.9864 0.9868 0.9871 0.9896 0.9898 0.9901 0.9920 0.9922 0.9925 0.9940 0.9941 0.9943 0.9955 0.9956 0.9957 0.9966 0.9967 0.9968 0.9975 0.9976 0.9977 0.9982 0.9982 0.9983 0.9987 0.9987 0.9988 0.9991 0.9991 0.9991 0.9993 0.9994 0.9994 0.9995 0.9995 0.9996 0.9997 0.9997 0.9997
0.04 0.05 0.0003 0.0003 0.0004 0.0004 0.0006 0.0006 0.0008 0.0008 0.0012 0.0011 0.0016 0.0016 0.0023 0.0022 0.0031 0.0030 0.0041 0.0040 0.0055 0.0054 0.0073 0.0071 0.0096 0.0094 0.0125 0.0122 0.0162 0.0158 0.0207 0.0202 0.0262 0.0256 0.0329 0.0322 0.0409 0.0401 0.0505 0.0495 0.0618 0.0606 0.0749 0.0735 0.0901 0.0885 0.1075 0.1056 0.1271 0.1251 0.1492 0.1469 0.1736 0.1711 0.2005 0.1977 0.2296 0.2266 0.2611 0.2578 0.2946 0.2912 0.3300 0.3264 0.3669 0.3632 0.4052 0.4013 0.4443 0.4404 0.4840 0.4801 0.5160 0.5199 0.5557 0.5596 0.5948 0.5987 0.6331 0.6368 0.6700 0.6736 0.7054 0.7088 0.7389 0.7422 0.7704 0.7734 0.7995 0.8023 0.8264 0.8289 0.8508 0.8531 0.8729 0.8749 0.8925 0.8944 0.9099 0.9115 0.9251 0.9265 0.9382 0.9394 0.9495 0.9505 0.9591 0.9599 0.9671 0.9678 0.9738 0.9744 0.9793 0.9798 0.9838 0.9842 0.9875 0.9878 0.9904 0.9906 0.9927 0.9929 0.9945 0.9946 0.9959 0.9960 0.9969 0.9970 0.9977 0.9978 0.9984 0.9984 0.9988 0.9989 0.9992 0.9992 0.9994 0.9994 0.9996 0.9996 0.9997 0.9997
0.06 0.07 0.0003 0.0003 0.0004 0.0004 0.0006 0.0005 0.0008 0.0008 0.0011 0.0011 0.0015 0.0015 0.0021 0.0021 0.0029 0.0028 0.0039 0.0038 0.0052 0.0051 0.0069 0.0068 0.0091 0.0089 0.0119 0.0116 0.0154 0.0150 0.0197 0.0192 0.0250 0.0244 0.0314 0.0307 0.0392 0.0384 0.0485 0.0475 0.0594 0.0582 0.0721 0.0708 0.0869 0.0853 0.1038 0.1020 0.1230 0.1210 0.1446 0.1423 0.1685 0.1660 0.1949 0.1922 0.2236 0.2206 0.2546 0.2514 0.2877 0.2843 0.3228 0.3192 0.3594 0.3557 0.3974 0.3936 0.4364 0.4325 0.4761 0.4721 0.5239 0.5279 0.5636 0.5675 0.6026 0.6064 0.6406 0.6443 0.6772 0.6808 0.7123 0.7157 0.7454 0.7486 0.7764 0.7794 0.8051 0.8078 0.8315 0.8340 0.8554 0.8577 0.8770 0.8790 0.8962 0.8980 0.9131 0.9147 0.9279 0.9292 0.9406 0.9418 0.9515 0.9525 0.9608 0.9616 0.9686 0.9693 0.9750 0.9756 0.9803 0.9808 0.9846 0.9850 0.9881 0.9884 0.9909 0.9911 0.9931 0.9932 0.9948 0.9949 0.9961 0.9962 0.9971 0.9972 0.9979 0.9979 0.9985 0.9985 0.9989 0.9989 0.9992 0.9992 0.9994 0.9995 0.9996 0.9996 0.9997 0.9997
0.08 0.09 0.0003 0.0002 0.0004 0.0003 0.0005 0.0005 0.0007 0.0007 0.0010 0.0010 0.0014 0.0014 0.0020 0.0019 0.0027 0.0026 0.0037 0.0036 0.0049 0.0048 0.0066 0.0064 0.0087 0.0084 0.0113 0.0110 0.0146 0.0143 0.0188 0.0183 0.0239 0.0233 0.0301 0.0294 0.0375 0.0367 0.0465 0.0455 0.0571 0.0559 0.0694 0.0681 0.0838 0.0823 0.1003 0.0985 0.1190 0.1170 0.1401 0.1379 0.1635 0.1611 0.1894 0.1867 0.2177 0.2148 0.2483 0.2451 0.2810 0.2776 0.3156 0.3121 0.3520 0.3483 0.3897 0.3859 0.4286 0.4247 0.4681 0.4641 0.5319 0.5359 0.5714 0.5753 0.6103 0.6141 0.6480 0.6517 0.6844 0.6879 0.7190 0.7224 0.7517 0.7549 0.7823 0.7852 0.8106 0.8133 0.8365 0.8389 0.8599 0.8621 0.8810 0.8830 0.8997 0.9015 0.9162 0.9177 0.9306 0.9319 0.9429 0.9441 0.9535 0.9545 0.9625 0.9633 0.9699 0.9706 0.9761 0.9767 0.9812 0.9817 0.9854 0.9857 0.9887 0.9890 0.9913 0.9916 0.9934 0.9936 0.9951 0.9952 0.9963 0.9964 0.9973 0.9974 0.9980 0.9981 0.9986 0.9986 0.9990 0.9990 0.9993 0.9993 0.9995 0.9995 0.9996 0.9997 0.9997 0.9998
6
Table C: t distribution critical values Table entries are t∗ values for confidence level C 1-sided and 2-sided P-values are also shown
Confidence Level C
7
df 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 35 40 45 50 z∗
1-sided P 2-sided P
50% 60% 80% 1.0000 1.3764 3.0777 0.8165 1.0607 1.8856 0.7649 0.9785 1.6377 0.7407 0.9410 1.5332 0.7267 0.9195 1.4759 0.7176 0.9057 1.4398 0.7111 0.8960 1.4149 0.7064 0.8889 1.3968 0.7027 0.8834 1.3830 0.6998 0.8791 1.3722 0.6974 0.8755 1.3634 0.6955 0.8726 1.3562 0.6938 0.8702 1.3502 0.6924 0.8681 1.3450 0.6912 0.8662 1.3406 0.6901 0.8647 1.3368 0.6892 0.8633 1.3334 0.6884 0.8620 1.3304 0.6876 0.8610 1.3277 0.6870 0.8600 1.3253 0.6864 0.8591 1.3232 0.6858 0.8583 1.3212 0.6853 0.8575 1.3195 0.6848 0.8569 1.3178 0.6844 0.8562 1.3163 0.6840 0.8557 1.3150 0.6837 0.8551 1.3137 0.6834 0.8546 1.3125 0.6830 0.8542 1.3114 0.6828 0.8538 1.3104 0.6816 0.8520 1.3062 0.6807 0.8507 1.3031 0.6800 0.8497 1.3006 0.6794 0.8489 1.2987
0.674 0.841 1.282 0.25 0.20 0.10 0.50 0.40 0.20
90% 95% 6.3138 12.706 2.9200 4.3027 2.3534 3.1824 2.1318 2.7764 2.0150 2.5706 1.9432 2.4469 1.8946 2.3646 1.8595 2.3060 1.8331 2.2622 1.8125 2.2281 1.7959 2.2010 1.7823 2.1788 1.7709 2.1604 1.7613 2.1448 1.7531 2.1314 1.7459 2.1199 1.7396 2.1098 1.7341 2.1009 1.7291 2.0930 1.7247 2.0860 1.7207 2.0796 1.7171 2.0739 1.7139 2.0687 1.7109 2.0639 1.7081 2.0595 1.7056 2.0555 1.7033 2.0518 1.7011 2.0484 1.6991 2.0452 1.6973 2.0423 1.6896 2.0301 1.6839 2.0211 1.6794 2.0141 1.6759 2.0086
1.645 1.96 0.05 0.025 0.10 0.05
96% 98% 99% 99.8% 15.895 31.821 63.657 318.31 4.8487 6.9646 9.9248 22.327 3.4819 4.5407 5.8409 10.215 2.9985 3.7469 4.6041 7.1732 2.7565 3.3649 4.0321 5.8934 2.6122 3.1427 3.7074 5.2076 2.5168 2.9980 3.4995 4.7853 2.4490 2.8965 3.3554 4.5008 2.3984 2.8214 3.2498 4.2968 2.3593 2.7638 3.1693 4.1437 2.3281 2.7181 3.1058 4.0247 2.3027 2.6810 3.0545 3.9296 2.2816 2.6503 3.0123 3.8520 2.2638 2.6245 2.9768 3.7874 2.2485 2.6025 2.9467 3.7328 2.2354 2.5835 2.9208 3.6862 2.2238 2.5669 2.8982 3.6458 2.2137 2.5524 2.8784 3.6105 2.2047 2.5395 2.8609 3.5794 2.1967 2.5280 2.8453 3.5518 2.1894 2.5176 2.8314 3.5272 2.1829 2.5083 2.8188 3.5050 2.1770 2.4999 2.8073 3.4850 2.1715 2.4922 2.7969 3.4668 2.1666 2.4851 2.7874 3.4502 2.1620 2.4786 2.7787 3.4350 2.1578 2.4727 2.7707 3.4210 2.1539 2.4671 2.7633 3.4082 2.1503 2.4620 2.7564 3.3962 2.1470 2.4573 2.7500 3.3852 2.1332 2.4377 2.7238 3.3400 2.1229 2.4233 2.7045 3.3069 2.1150 2.4121 2.6896 3.2815 2.1087 2.4033 2.6778 3.2614
2.054 2.326 2.576 3.091 0.02 0.01 0.005 0.001 0.04 0.02 0.01 0.002
99.9% 636.62 31.599 12.924 8.6103 6.8688 5.9588 5.4079 5.0413 4.7809 4.5869 4.4370 4.3178 4.2208 4.1405 4.0728 4.0150 3.9651 3.9216 3.8834 3.8495 3.8193 3.7921 3.7676 3.7454 3.7251 3.7066 3.6896 3.6739 3.6594 3.6460 3.5911 3.5510 3.5203 3.4960
3.291 0.0005 0.001
In: Statistics and Probability
1.
You have negotiated with the Omicronians for a base on the planet Omicron Persei 7. The architects working with you to plan the base need to know the acceleration of a freely falling object at the surface of the planet in order to adequately design the structures. The Omicronians have told you that the value is \(\mathrm{gOP7}=7.29 \frac{\text { flurg }}{\text { grom }^{2}}\), but your architects use the units \(\frac{\text { meter }}{\text { second }^{2}}\), and from your previous experience you know that both the Omicronians and your architects are terrible at unit conversion. Thus, it's up to you to do the unit conversion. Fortunately, you know the unit equality relationships: 5.24 flurg =1 meter and 1 grom =0.493 second. What is the value of \(g_{O P 7}\) in the units your architects will use, in \(\frac{\text { meter }}{\text { second }^{2}}\) ?
2.
Solving Two Equations and Two Unknowns
Two dimer signal dynamics often involves solving for two unknown quantities in two separate equations describing the total force. The block in has a mass m = 10 kg and is being pulled by a force F on a table with coefficient of static friction μs = 0.3. Four forces act on it:

• The applied force F (directed θ = 30° above the horizontal).
• The force of gravity Fg = mg (directly down, where g= 9.8 m/s2).
• The normal force N (directly up).
• The force of static friction fs, (directly left. opposing any potential motion).
If we want to find the size of the force necessary to just barely overcome static friction (in which case fs = μsN).
we use the condition that the sum of the forces in both directions must be 0. Using some basic trigonometry, we can
write this condition out for the forces in both the horizontal and vertical directions, respectively, as:
Fcosθ -μsN =0
Fsinθ + N - mg =0
In order to find the magnitude of force F, we have to solve a system of two equations with both F and the normal
force N unknown. Use the methods we have learned to find an expression for F in terms of m, g, θ, and μs, (no N).
F = _______
Part G - Example: Finding Two Forces (Part II)
For the situation in Part F, find the magnitude of the force F (in kg - m/s2) necessary to make the block move.
In: Physics
Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:
| Flexible Budget | Actual | ||||||
| Sales (3,000 pools) | $ | 179,000 | $ | 179,000 | |||
| Variable expenses: | |||||||
| Variable cost of goods sold* | 33,390 | 44,540 | |||||
| Variable selling expenses |
11,000 |
11,000 | |||||
| Total variable expenses |
44,390 |
55,540 | |||||
| Contribution margin |
134,610 |
123,460 | |||||
| Fixed expenses: | |||||||
| Manufacturing overhead | 50,000 | 50,000 | |||||
| Selling and administrative | 75,000 | 75,000 | |||||
| Total fixed expenses |
125,000 |
125,000 | |||||
| Net operating income (loss) | $ | 9,610 | $ |
(1,540 |
) | ||
*Contains direct materials, direct labor, and variable manufacturing overhead.
Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:
| Standard Quantity or Hours | Standard Price or Rate |
Standard Cost | ||||
| Direct materials | 3.6 pounds | $ |
2.00 |
per pound | $ | 7.20 |
| Direct labor | 0.5 hours | $ |
6.60 |
per hour | 3.30 | |
| Variable manufacturing overhead | 0.3 hours* | $ |
2.10 |
per hour |
0.63 |
|
| Total standard cost per unit | $ | 11.13 | ||||
*Based on machine-hours.
During June, the plant produced 3,000 pools and incurred the following costs:
Used 10,600 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
Worked 2,100 direct labor-hours at a cost of $6.30 per hour.
Incurred variable manufacturing overhead cost totaling $3,000 for the month. A total of 1,200 machine-hours was recorded.
It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Required:
1. Compute the following variances for June:
a. Materials price and quantity variances.
b. Labor rate and efficiency variances.
c. Variable overhead rate and efficiency variances.
2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month.
In: Accounting
Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:
| Flexible Budget | Actual | ||||||
| Sales (3,000 pools) | $ | 175,000 | $ | 175,000 | |||
| Variable expenses: | |||||||
| Variable cost of goods sold* | 24,300 | 58,310 | |||||
| Variable selling expenses |
10,000 |
10,000 | |||||
| Total variable expenses |
34,300 |
68,310 | |||||
| Contribution margin |
140,700 |
106,690 | |||||
| Fixed expenses: | |||||||
| Manufacturing overhead | 50,000 | 50,000 | |||||
| Selling and administrative | 65,000 | 65,000 | |||||
| Total fixed expenses |
115,000 |
115,000 | |||||
| Net operating income (loss) | $ | 25,700 | $ |
(8,310 |
) | ||
*Contains direct materials, direct labor, and variable manufacturing overhead.
Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:
| Standard Quantity or Hours | Standard Price or Rate |
Standard Cost | ||||
| Direct materials | 3.0 pounds | $ |
2.00 |
per pound | $ | 6.00 |
| Direct labor | 0.3 hours | $ |
6.00 |
per hour | 1.80 | |
| Variable manufacturing overhead | 0.2 hours* | $ |
1.50 |
per hour |
0.30 |
|
| Total standard cost per unit | $ | 8.10 | ||||
*Based on machine-hours.
During June the plant produced 3,000 pools and incurred the following costs:
Used 8,800 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
Worked 2,000 direct labor-hours at a cost of $5.70 per hour.
Incurred variable manufacturing overhead cost totaling $1,710 for the month. A total of 900 machine-hours was recorded.
It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Required:
1. Compute the following variances for June:
a. Materials price and quantity variances.
b. Labor rate and efficiency variances.
c. Variable overhead rate and efficiency variances.
2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month.
In: Accounting
Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:
| Flexible Budget | Actual | ||||||
| Sales (7,000 pools) | $ | 235,000 | $ | 235,000 | |||
| Variable expenses: | |||||||
| Variable cost of goods sold* | 78,540 | 96,420 | |||||
| Variable selling expenses |
18,000 |
18,000 | |||||
| Total variable expenses |
96,540 |
114,420 | |||||
| Contribution margin |
138,460 |
120,580 | |||||
| Fixed expenses: | |||||||
| Manufacturing overhead | 54,000 | 54,000 | |||||
| Selling and administrative | 69,000 | 69,000 | |||||
| Total fixed expenses |
123,000 |
123,000 | |||||
| Net operating income (loss) | $ | 15,460 | $ |
(2,420 |
) | ||
*Contains direct materials, direct labor, and variable manufacturing overhead.
Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:
| Standard Quantity or Hours | Standard Price or Rate |
Standard Cost | ||||
| Direct materials | 3.4 pounds | $ |
2.40 |
per pound | $ | 8.16 |
| Direct labor | 0.3 hours | $ |
6.40 |
per hour | 1.92 | |
| Variable manufacturing overhead | 0.6 hours* | $ |
1.90 |
per hour |
1.14 |
|
| Total standard cost per unit | $ | 11.22 | ||||
*Based on machine-hours.
During June the plant produced 7,000 pools and incurred the following costs:
Used 23,600 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
Worked 2,700 direct labor-hours at a cost of $6.10 per hour.
Incurred variable manufacturing overhead cost totaling $10,350 for the month. A total of 4,500 machine-hours was recorded.
It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Required:
1. Compute the following variances for June:
a. Materials price and quantity variances.
b. Labor rate and efficiency variances.
c. Variable overhead rate and efficiency variances.
2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month.
In: Accounting
Problem 9-18 Comprehensive Variance Analysis [LO9-4, LO9-5, LO9-6]
Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:
| Flexible Budget | Actual | ||||||
| Sales (3,000 pools) | $ | 179,000 | $ | 179,000 | |||
| Variable expenses: | |||||||
| Variable cost of goods sold* | 33,390 | 44,540 | |||||
| Variable selling expenses |
11,000 |
11,000 | |||||
| Total variable expenses |
44,390 |
55,540 | |||||
| Contribution margin |
134,610 |
123,460 | |||||
| Fixed expenses: | |||||||
| Manufacturing overhead | 50,000 | 50,000 | |||||
| Selling and administrative | 75,000 | 75,000 | |||||
| Total fixed expenses |
125,000 |
125,000 | |||||
| Net operating income (loss) | $ | 9,610 | $ |
(1,540 |
) | ||
*Contains direct materials, direct labor, and variable manufacturing overhead.
Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:
| Standard Quantity or Hours |
Standard Price or Rate |
Standard Cost | ||||
| Direct materials | 3.6 pounds | $ |
2.00 |
per pound | $ | 7.20 |
| Direct labor | 0.5 hours | $ |
6.60 |
per hour | 3.30 | |
| Variable manufacturing overhead | 0.3 hours* | $ |
2.10 |
per hour |
0.63 |
|
| Total standard cost per unit | $ | 11.13 | ||||
*Based on machine-hours.
During June the plant produced 3,000 pools and incurred the following costs:
Purchased 15,800 pounds of materials at a cost of $2.45 per pound.
Used 10,600 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
Worked 2,100 direct labor-hours at a cost of $6.30 per hour.
Incurred variable manufacturing overhead cost totaling $3,000 for the month. A total of 1,200 machine-hours was recorded.
It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Required:
1. Compute the following variances for June:
a. Materials price and quantity variances.
b. Labor rate and efficiency variances.
c. Variable overhead rate and efficiency variances.
2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month.
In: Accounting
Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems as shown by its June contribution format income statement below:
| Flexible Budget | Actual | ||||||
| Sales (7,000 pools) | $ | 235,000 | $ | 235,000 | |||
| Variable expenses: | |||||||
| Variable cost of goods sold* | 78,540 | 96,420 | |||||
| Variable selling expenses |
18,000 |
18,000 | |||||
| Total variable expenses |
96,540 |
114,420 | |||||
| Contribution margin |
138,460 |
120,580 | |||||
| Fixed expenses: | |||||||
| Manufacturing overhead | 54,000 | 54,000 | |||||
| Selling and administrative | 69,000 | 69,000 | |||||
| Total fixed expenses |
123,000 |
123,000 | |||||
| Net operating income (loss) | $ | 15,460 | $ |
(2,420 |
) | ||
*Contains direct materials, direct labor, and variable manufacturing overhead.
Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:
| Standard Quantity or Hours |
Standard Price or Rate |
Standard Cost | ||||
| Direct materials | 3.4 pounds | $ |
2.40 |
per pound | $ | 8.16 |
| Direct labor | 0.3 hours | $ |
6.40 |
per hour | 1.92 | |
| Variable manufacturing overhead | 0.6 hours* | $ |
1.90 |
per hour |
1.14 |
|
| Total standard cost per unit | $ | 11.22 | ||||
*Based on machine-hours.
During June the plant produced 7,000 pools and incurred the following costs:
Purchased 28,800 pounds of materials at a cost of $2.85 per pound.
Used 23,600 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)
Worked 2,700 direct labor-hours at a cost of $6.10 per hour.
Incurred variable manufacturing overhead cost totaling $10,350 for the month. A total of 4,500 machine-hours was recorded.
It is the company’s policy to close all variances to cost of goods sold on a monthly basis.
Required:
1. Compute the following variances for June:
a. Materials price and quantity variances.
b. Labor rate and efficiency variances.
c. Variable overhead rate and efficiency variances.
2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month.
In: Accounting
Experiments A and B are 2 experiments performed by mixing alkaline phosphatase enzyme with Pnpp substrate. The reaction was run for 5 minutes for each tube, then stopped by adding NaOH.
A)Changing enzyme concentration
|
Tube |
Reaction Buffer (mL) |
5.4 mM of pNPP substrate (mL) |
0.002 mg/ml of AP enzyme (mL) |
3M of NaOH (mL) |
Absorbance |
Final Enzyme concentration (mM) |
Velocity (umol/min/mL) |
|
1 |
3.41 |
0.04 |
0.05 |
0.875 |
0.284 |
||
|
2 |
3.36 |
0.04 |
0.1 |
0.875 |
0.387 |
||
|
3 |
3.31 |
0.04 |
0.15 |
0.875 |
0.509 |
||
|
4 |
3.26 |
0.04 |
0.2 |
0.875 |
0.538 |
||
|
5 |
3.21 |
0.04 |
0.25 |
0.875 |
0.569 |
||
|
6 |
3.16 |
0.04 |
0.3 |
0.875 |
0.602 |
||
|
7 |
3.11 |
0.04 |
0.35 |
0.875 |
0.620 |
||
|
8 |
3.06 |
0.04 |
0.4 |
0.875 |
0.638 |
Calculations for each tube:
1)Calculate final enzyme concentrations in each tube
2)Use beers law to convert absorbance to concentrations (umol). Molar extinction coefficient of p-nitrophenol is 16.2 mM^-1cm^-1. Path length is 1 cm.
3)Calculate velocity (umol/min/mL), make sure to correct the concentration for NaOH addition
B)Changing ph
|
Tube |
Reaction Buffer pH |
Reaction Buffer (mL) |
5.4 mM of pNPP substrate (mL) |
0.002 mg/ml of AP enzyme (mL) |
3M of NaOH (mL) |
Absorbance |
Final substrate concentration (mM) |
Velocity (umol/min/mL) |
|
1 |
7 |
3.39 |
0.04 |
0.07 |
0.875 |
0.194 |
||
|
2 |
7.5 |
3.39 |
0.04 |
0.07 |
0.875 |
0.244 |
||
|
3 |
8 |
3.39 |
0.04 |
0.07 |
0.875 |
0.276 |
||
|
4 |
8.5 |
3.39 |
0.04 |
0.07 |
0.875 |
0.347 |
||
|
5 |
9 |
3.39 |
0.04 |
0.07 |
0.875 |
0.451 |
||
|
6 |
10 |
3.39 |
0.04 |
0.07 |
0.875 |
0.292 |
||
|
7 |
11 |
3.39 |
0.04 |
0.07 |
0.875 |
0.102 |
||
|
8 |
12 |
3.39 |
0.04 |
0.07 |
0.875 |
0.056 |
Calculations for each tube:
1)Calculate final substrate concentrations
2)Use beers law to convert absorbance to concentrations (umol). Molar extinction coefficient of p-nitrophenol is 16.2 mM^-1cm^-1. Path length is 1 cm.
3)Calculate velocity (umol/min/mL), make sure to correct the concentration for NaOH addition
In: Chemistry