For problems 1 and 2, assume an activity coefficient of 1 for all substances and no effect of ionic strength. Eliminate terms in quadratic solutions for [H+] only if the weak acid is dissociated < 5%. Reported pKa values can vary depending on the conditions under which they were measured; therefore, in solving the following problems use the pKa values given with the problems.

1. a. What mM concentration of HBr gives a pH of 1.3?

What is the pH of 10 mM NaOH?

At equilibrium 0.1 M nitrous acid (HNO2) produces 7.4 mM NO2-. Calculate the pKa of HNO2.

b. What is the pH of 0.5 M benzoic acid? Benzoic acid Ka = 6.46 x 10-5 M

c. What is the pH of 45 mM H3PO4?

For c-f: Phosphoric acid (H3PO4) is a triprotic acid; pKa1 = 2.12, pKa2 = 7.21, pKa3 = 12.32

Acetic acid pKa = 4.75

d. What is the ratio of H2PO4- to H3PO4 at a pH of 3?

e. If 2 volumes of 18 mM KOH are mixed with 1 volume of 22.5 mM H3PO4, what will be the pH of the final mixture?

f. If 15 μmoles of acetic acid is generated in a 1.0 ml enzymatic reaction buffered by 50 mM Na-phosphate (pH 7.0), what will be the final pH of the reaction mixture?

Would the change in pH be smaller or larger if the reaction were buffered by 50 mM Na phosphate (pH 6.0)? Explain you answer; no calculations required.

2. a. Parietal cells control the concentration of HCl in the stomach by secreting H+ and Cl-. While fasting, they maintain stomach pH at 3.0. After a meal, they decrease stomach pH to 1.4. What is the fold-change in [H+] from fasting to after a meal?

b. For every H+ ion secreted into the stomach, parietal cells also secrete a HCO3- ion into blood plasma. HCO3- plays an important role in maintaining the pH of blood plasma (see textbook page 45 for equations). Patients with achlorhydria have impaired HCl secretion and thus have a loss of HCO3- in the blood. What will be the blood pH of a achlorhydria patient with half the normal concentration of HCO3- in the blood? Assume a constant CO2(d) of 1.2 mM and a normal HCO3- of 24 mM.

c. The pH of the stomach can influence the ionization of drugs such as Aspirin (aka acetylsalicylic acid or HAsp). Given that at equilibrium the pH of a 0.1 M Aspirin is 2.24, what is the pKa of Aspirin?

d. Using the pKa from c., what is the ratio of Asp- to HAsp in the stomach of the patient after a meal?

Would the ratio of Asp to HAsp increase, decrease or stay the same if the patient had fasted?

Siegel Company manufactures a product that is available in both a deluxe model and a regular model. The company has manufactured the regular model for years. The deluxe model was introduced several years ago to tap a new segment of the market. Since introduction of the deluxe model, the company’s profits have steadily declined and management has become increasingly concerned about the accuracy of its costing system. Sales of the deluxe model have been increasing rapidly.

Manufacturing overhead is assigned to products on the basis of direct labor-hours. For the current year, the company has estimated that it will incur $6,758,325 in manufacturing overhead cost and produce 20,000 units of the deluxe model and 124,000 units of the regular model. The deluxe model requires 1.0 hours of direct labor time per unit, and the regular model requires 0.5 hour. Material and labor costs per unit are as follows:

    Model
    Deluxe   Regular
Direct materials   $   150      $   116     
Direct labor   $   18      $   10     

Required:

1-a. Using direct labor-hours as the base for assigning manufacturing overhead cost to products, compute the predetermined overhead rate.

1-b. Using the predetermined overhead rate computed in 1-a above and other data from the problem, determine the unit product cost of each model.

2. Management is considering using activity-based absorption costing to apply manufacturing overhead cost to products. The activity-based system would have the following four activity cost pools:

Activity Cost Pool   Activity Measure   Estimated Overhead Cost
Purchasing   Purchase orders issued   $   238,650
Processing   Machine-hours      4,800,000
Scrap/rework   Scrap/rework orders issued      585,675
Shipping   Number of shipments      1,134,000
       $   6,758,325

   
Expected Activity

Activity Measure   Deluxe   Regular   Total
Purchase orders issued   430   860   1,290
Machine-hours   19,200   28,800   48,000
Scrap/rework orders issued   475   380   855
Number of shipments   5,040   7,560   12,600

Determine the predetermined overhead rate for each of the four activity cost pools.

3. Using the predetermined overhead rates you computed in part (2), do the following:

a. Compute the total amount of manufacturing overhead cost that would be applied to each model using the activity-based absorption costing system. After these totals have been computed, determine the amount of manufacturing overhead cost per unit of each model.

b. Compute the unit product cost of each model (direct materials, direct labor, and manufacturing overhead).

Siegel Company manufactures a product that is available in both a deluxe model and a regular model. The company has manufactured the regular model for years. The deluxe model was introduced several years ago to tap a new segment of the market. Since introduction of the deluxe model, the company’s profits have steadily declined and management has become increasingly concerned about the accuracy of its costing system. Sales of the deluxe model have been increasing rapidly.

Manufacturing overhead is assigned to products on the basis of direct labor-hours. For the current year, the company has estimated that it will incur $6,758,325 in manufacturing overhead cost and produce 20,000 units of the deluxe model and 124,000 units of the regular model. The deluxe model requires 1.0 hours of direct labor time per unit, and the regular model requires 0.5 hour. Material and labor costs per unit are as follows:

    Model
    Deluxe   Regular
Direct materials   $   150      $   116     
Direct labor   $   18      $   10     

Required:

1-a. Using direct labor-hours as the base for assigning manufacturing overhead cost to products, compute the predetermined overhead rate.

1-b. Using the predetermined overhead rate computed in 1-a above and other data from the problem, determine the unit product cost of each model.

2. Management is considering using activity-based absorption costing to apply manufacturing overhead cost to products. The activity-based system would have the following four activity cost pools:

Activity Cost Pool   Activity Measure   Estimated Overhead Cost
Purchasing   Purchase orders issued   $   238,650
Processing   Machine-hours      4,800,000
Scrap/rework   Scrap/rework orders issued      585,675
Shipping   Number of shipments      1,134,000
       $   6,758,325

   
Expected Activity

Activity Measure   Deluxe   Regular   Total
Purchase orders issued   430   860   1,290
Machine-hours   19,200   28,800   48,000
Scrap/rework orders issued   475   380   855
Number of shipments   5,040   7,560   12,600

Determine the predetermined overhead rate for each of the four activity cost pools.

3. Using the predetermined overhead rates you computed in part (2), do the following:

a. Compute the total amount of manufacturing overhead cost that would be applied to each model using the activity-based absorption costing system. After these totals have been computed, determine the amount of manufacturing overhead cost per unit of each model.

b. Compute the unit product cost of each model (direct materials, direct labor, and manufacturing overhead).

Siegel Company manufactures a product that is available in both a deluxe model and a regular model. The company has manufactured the regular model for years. The deluxe model was introduced several years ago to tap a new segment of the market. Since introduction of the deluxe model, the company’s profits have steadily declined and management has become increasingly concerned about the accuracy of its costing system. Sales of the deluxe model have been increasing rapidly.

Manufacturing overhead is assigned to products on the basis of direct labor-hours. For the current year, the company has estimated that it will incur $6,758,325 in manufacturing overhead cost and produce 20,000 units of the deluxe model and 124,000 units of the regular model. The deluxe model requires 1.0 hours of direct labor time per unit, and the regular model requires 0.5 hour. Material and labor costs per unit are as follows:

    Model
    Deluxe   Regular
Direct materials   $   150      $   116     
Direct labor   $   18      $   10     

Required:

1-a. Using direct labor-hours as the base for assigning manufacturing overhead cost to products, compute the predetermined overhead rate.

1-b. Using the predetermined overhead rate computed in 1-a above and other data from the problem, determine the unit product cost of each model.

2. Management is considering using activity-based absorption costing to apply manufacturing overhead cost to products. The activity-based system would have the following four activity cost pools:

Activity Cost Pool   Activity Measure   Estimated Overhead Cost
Purchasing   Purchase orders issued   $   238,650
Processing   Machine-hours      4,800,000
Scrap/rework   Scrap/rework orders issued      585,675
Shipping   Number of shipments      1,134,000
       $   6,758,325

   
Expected Activity

Activity Measure   Deluxe   Regular   Total
Purchase orders issued   430   860   1,290
Machine-hours   19,200   28,800   48,000
Scrap/rework orders issued   475   380   855
Number of shipments   5,040   7,560   12,600

Determine the predetermined overhead rate for each of the four activity cost pools.

3. Using the predetermined overhead rates you computed in part (2), do the following:

a. Compute the total amount of manufacturing overhead cost that would be applied to each model using the activity-based absorption costing system. After these totals have been computed, determine the amount of manufacturing overhead cost per unit of each model.

b. Compute the unit product cost of each model (direct materials, direct labor, and manufacturing overhead).

Siegel Company manufactures a product that is available in both a deluxe model and a regular model. The company has manufactured the regular model for years. The deluxe model was introduced several years ago to tap a new segment of the market. Since introduction of the deluxe model, the company’s profits have steadily declined and management has become increasingly concerned about the accuracy of its costing system. Sales of the deluxe model have been increasing rapidly.

Manufacturing overhead is assigned to products on the basis of direct labor-hours. For the current year, the company has estimated that it will incur $6,758,325 in manufacturing overhead cost and produce 20,000 units of the deluxe model and 124,000 units of the regular model. The deluxe model requires 1.0 hours of direct labor time per unit, and the regular model requires 0.5 hour. Material and labor costs per unit are as follows:

    Model
    Deluxe   Regular
Direct materials   $   150      $   116     
Direct labor   $   18      $   10     

Required:

1-a. Using direct labor-hours as the base for assigning manufacturing overhead cost to products, compute the predetermined overhead rate.

1-b. Using the predetermined overhead rate computed in 1-a above and other data from the problem, determine the unit product cost of each model.

2. Management is considering using activity-based absorption costing to apply manufacturing overhead cost to products. The activity-based system would have the following four activity cost pools:

Activity Cost Pool   Activity Measure   Estimated Overhead Cost
Purchasing   Purchase orders issued   $   238,650
Processing   Machine-hours      4,800,000
Scrap/rework   Scrap/rework orders issued      585,675
Shipping   Number of shipments      1,134,000
       $   6,758,325

   
Expected Activity

Activity Measure   Deluxe   Regular   Total
Purchase orders issued   430   860   1,290
Machine-hours   19,200   28,800   48,000
Scrap/rework orders issued   475   380   855
Number of shipments   5,040   7,560   12,600

Determine the predetermined overhead rate for each of the four activity cost pools.

3. Using the predetermined overhead rates you computed in part (2), do the following:

a. Compute the total amount of manufacturing overhead cost that would be applied to each model using the activity-based absorption costing system. After these totals have been computed, determine the amount of manufacturing overhead cost per unit of each model.

b. Compute the unit product cost of each model (direct materials, direct labor, and manufacturing overhead).

Q. You have just been hired as a financial analyst for Lydex Company, a manufacturer of safety helmets. Your boss has asked you to perform a comprehensive analysis of the company’s financial statements, including comparing Lydex’s performance to its major competitors. The company’s financial statements for the last two years are as follows:

To begin your assignment you gather the following financial data and ratios that are typical of companies in Lydex Company’s industry:

2. You decide next to assess the company’s stock market performance. Assume that Lydex’s stock price at the end of this year is $76 per share and that at the end of last year it was $44. For both this year and last year, compute: (Round your "Percentage" answers to 1 decimal place and other intermediate and final answers to 2 decimal places.)

a. The earnings per share.

b. The dividend yield ratio.

c. The dividend payout ratio.

d. The price-earnings ratio.

e. The book value per share of common stock.

Siegel Company manufactures a product that is available in both a deluxe model and a regular model. The company has manufactured the regular model for years. The deluxe model was introduced several years ago to tap a new segment of the market. Since introduction of the deluxe model, the company’s profits have steadily declined and management has become increasingly concerned about the accuracy of its costing system. Sales of the deluxe model have been increasing rapidly.

Manufacturing overhead is assigned to products on the basis of direct labor-hours. For the current year, the company has estimated that it will incur $5,503,800 in manufacturing overhead cost and produce 15,000 units of the deluxe model and 112,000 units of the regular model. The deluxe model requires 1.0 hours of direct labor time per unit, and the regular model requires 0.5 hour. Material and labor costs per unit are as follows:

    Model
    Deluxe   Regular
Direct materials   $   145      $   116     
Direct labor   $   10      $   11     

Required:

1-a. Using direct labor-hours as the base for assigning manufacturing overhead cost to products, compute the predetermined overhead rate.

1-b. Using the predetermined overhead rate computed in 1-a above and other data from the problem, determine the unit product cost of each model.

2. Management is considering using activity-based absorption costing to apply manufacturing overhead cost to products. The activity-based system would have the following four activity cost pools:

Activity Cost Pool   Activity Measure   Estimated Overhead Cost
Purchasing   Purchase orders issued   $   352,800
Processing   Machine-hours      3,210,000
Scrap/rework   Scrap/rework orders issued      459,000
Shipping   Number of shipments      1,482,000
       $   5,503,800

   
Expected Activity

Activity Measure   Deluxe   Regular   Total
Purchase orders issued   490   980   1,470
Machine-hours   21,400   32,100   53,500
Scrap/rework orders issued   375   300   675
Number of shipments   6,240   9,360   15,600

Determine the predetermined overhead rate for each of the four activity cost pools.

3. Using the predetermined overhead rates you computed in part (2), do the following:

a. Compute the total amount of manufacturing overhead cost that would be applied to each model using the activity-based absorption costing system. After these totals have been computed, determine the amount of manufacturing overhead cost per unit of each model.

b. Compute the unit product cost of each model (direct materials, direct labor, and manufacturing overhead).

One of the olf columns in your plant failed. You have been putting together jury-rigged system to separate propane fron n-butane. The column you have found is empty, so within reason you can put in as many stages as needed. It is equipped with a partial condenser and a total reboiler. The column is restricted to a maximum pressure of 800,0 kPa, which means that refrigerator is needed. You have a source of refrigerator, but output is limited to 6000.0 kW. Freed is a saturated liquid at 800.0 kPa that is 56.0 mol% propane. Unless stated otherwise distillate should be 99.9 mol% propane, and bottoms should be 1.0 mol% propane or less. You have more feed available that can be processed.

a) generate a y-x graph at 800.0 kPa from the DePriester chart. From the depriester chart find the boiling points of propane at 800.0 kPa (set Kp=1) and n-butane at 800.0 kPa (set K(n-b)=1). The boiling range for the complete y-x diagram lies between these two temperature. Pick a temperature between the two boiling points, find Kp and K(n-b), calculate X(n-b)=(Kp-1)/(Kp-Kb), Xp=1-X(n-b), and Y(n-b)-K(n-b)X(n-b). Doing this for five to ten temperatures generates the y-x graph.

b) if you built a system with a very large number of stages (like N greater than 100) estimate the kmol/h of 99.9mol% distillate that can be produced and kmol/h of feed processed (bottoms less or equal to 1 mol% propane).

c) Repeat part b for 90.0mol% pure propane distillate and 1% or less propane in the bottoms for a saturated liquid feed.

d) if the required purity of the bottoms stream is changed to 10.0 mol% propane, repeat part b (distillate is 99.9% mol% propane).

e) repeat part b for a 99.9 mol% pure propane distillate and 1% or less propane in the bottoms if the feed is a saturated vapor that is 56.0 mol% propane.

f) epeat part b for a 99.9 mol% pure propane distillate and 1% or less propane in the bottoms if the feed is a saturated vapor that is 66.0 mol% propane.

Data: Heat of vaporization of propane at 800 kPa is 18,800 KJ/Kmol, and for butane at 800 kPa is 22,600 KJ/Kmol