Diego Company manufactures one product that is sold for $73 per unit in two geographic regions—the East and West regions. The following information pertains to the company’s first year of operations in which it produced 44,000 units and sold 39,000 units.

The company sold 29,000 units in the East region and 10,000 units in the West region. It determined that $180,000 of its fixed selling and administrative expenses is traceable to the West region, $130,000 is traceable to the East region, and the remaining $90,000 is a common fixed cost. The company will continue to incur the total amount of its fixed manufacturing overhead costs as long as it continues to produce any amount of its only product.  

7. What is the amount of the difference between the variable costing and absorption costing net operating incomes (losses)?

8a. What is the company’s break-even point in unit sales?

8b. Is it above or below the actual sales volume? Above Below

9.If the sales volumes in the East and West regions had been reversed, what would be the company’s overall break-even point in unit sales?

10. What would have been the company’s variable costing net operating income (loss) if it had produced and sold 39,000 units?

A bakery buys flour in 25-pound bags. The bakery uses 1,215 bags a year. Ordering cost is $10 per order. Annual carrying cost is $75 per bag.

You have calculated an EOQ of 18 bags. At that quantity your supplier's sales price is $4 per bag

The supplier tells you that if you buy in quantities of 25 bags, you will only have to pay $3.75 per bag

If total cost is your primary concern, should you buy in quantities of 25?

Group of answer choices

a) No, because the non-discounted price is $5,480

b) Yes, because the discounted cost is $5,980

c) Yes, because the discounted cost is $5,480

d) No, because the non-discounted cost is $6,210

Discuss potential problems with downsizing as an organization’s first response to a need to cut labor costs.

Henry Hawkins Industries of Batavia, Ohio, manufactures and sells one product. The company assembled the following projections for its first year of operations:

During its first year of operations Henry Hawkins expects to produce 25,000 units and sell 20,000 units. The budgeted selling price of the company’s only product is $66 per unit.

Required:

(answer each question independently by referring to the original data):

1. Assuming that Henry Hawkins' projections are accurate, what will be its absorption costing net operating income (loss) in its first year of operations?

2. Henry Hawkins is considering investing in a higher quality raw material that will increase its direct materials cost by $1 per unit. It estimates that the higher quality raw material will increase sales by 1,000 units. What will be the company’s revised absorption costing net operating income (loss) if it invests in the higher quality raw material and continues to produce 25,000 units?

3. Henry Hawkins is considering raising its selling price by $1.00 per unit with an expectation that it will lower unit sales by 1,500 units. What will be the company’s revised absorption costing net operating income (loss) if it raises its price by $1.00 and continues to produce 25,000 units?

4. Assuming that Henry Hawkins' projections are accurate, what will be its variable costing net operating income (loss) in its first year of operations?

5. Henry Hawkins is considering investing in a higher quality raw material that will increase its direct materials cost by $1 per unit. It estimates that the higher quality raw material will increase sales by 1,000 units. What will be the company’s revised variable costing net operating income (loss) if it invests in the higher quality raw material and continues to produce 25,000 units?

6. Henry Hawkins is considering raising its selling price by $1.00 per unit with an expectation that it will lower unit sales by 1,500 units. What will be the company’s revised variable costing net operating income (loss) if it raises its price by $1.00 and continues to produce25,000 units?

7. What is Henry Hawkins' break-even point in unit sales? What is its break-even point in dollar sales?

8. What is the company’s projected margin of safety in its first year of operations?

Children Toys, Ltd. produces a toy called the Joy .Overhead is applied to products on the basis of direct labour hours. The company has recently implemented a standard cost system to help control costs and has established the following standards for the Joy toys:

Direct materials: 6 units per toy at $0.50 per unit

Direct labour: 1.3 hours per toy at $ 8.00 per hour

Variable manufacturing overhead: $4.00 per hour

During July, the company produced 3,000 toys. The fixed overhead expense budget for July was $24,180 with 4030 direct labour –hours as the denominator level of activity. Production data for the month on the toys follow:

Direct materials: 25,000 units were purchased at a cost of $0.48 per unit. 5,000 of these units were still in inventory at the end of the month.

Direct Labour : 4,000 direct labour hours were worked at a cost of $36,000.

Variable overhead : Actual cost in July was $ 17,000.

Fixed Overhead : Actual cost in July was $25,000.

Required:

1. Prepare diagrams for the materials(5), labour(4), variable manufacturing overhead(4) and fixed manufacturing overhead variances(4)

2. Prepare journal entries only for materials and labour.

Information Security and Standard Organizations

-Find two movies or tv shows and describe three different information security aspects that appear in them.

-What are the main organizations of information systems and what are the codes of ethics of these organizations?

-What criteria can be used to evaluate the quality of an information security system?

Describe manufacturing technology and service technology and provide at least one example of each. Assume that you were a manager in each type of business and describe how you would utilize or how your workers would utilize each type of technology.

Based on your own real-life experience, select a product or service that you are familiar with and describe how it meets (or does not) meet each of the eight dimensions of quality. Also explain how this type of information could assist you as a manager who is responsible for managing the performance and quality for a similar product or service.

Address one of the following questions in the discussion. Choice one: Describe each of the four methods or approaches given in the Compensatory model used for final selection decisions. Then, in your own words, describe the pros and cons of each. Choice two: Describe the Multiple Hurdles predictor method of selection – What advantage do you see in this method compared to those given in the compensatory methods explained in your text?

2.     Modify assignment 1 solution code I posted to do the following:

a.     Change car class to bankAccount class and TestCar class to TestBank class

b.     Change mileage to balance

c.     Change car info (make, model, color, year, fuel efficiency) to customer first and last name and account balance

d.     Change add gas to deposit (without limit)

e.     Change drive to withdraw cash

f.  Change test car menu to the following Bank Account Menu choices

1 - Deposit

2 - Withdraw

3 - Display account info

4 - Exit

public class Car {
   //Attributes
   private double fuelEfficiency, mileage, fuelCapacity, fuelLevel;
   private String make, model, color, year;
   /**
   * @return the make
   */
   public String getMake() {
       return make;
   }

   /**
   * @param make the make to set
   */
   public void setMake(String make) {
       this.make = make;
   }

   /**
   * @return the model
   */
   public String getModel() {
       return model;
   }

   /**
   * @param model the model to set
   */
   public void setModel(String model) {
       this.model = model;
   }

   /**
   * @return the color
   */
   public String getColor() {
       return color;
   }

   /**
   * @param color the color to set
   */
   public void setColor(String color) {
       this.color = color;
   }

   /**
   * @return the year
   */
   public String getYear() {
       return year;
   }

   /**
   * @param year the year to set
   */
   public void setYear(String year) {
       this.year = year;
   }

   /**
   * @return the fuelEfficiency
   */
   public double getFuelEfficiency() {
       return fuelEfficiency;
   }

   /**
   * @param fuelEfficiency the fuelEfficiency to set
   */
   public void setFuelEfficiency(double fuelEfficiency) {
       this.fuelEfficiency = fuelEfficiency;
   }

   /**
   * @return the mileage
   */
   public double getMileage() {
       return mileage;
   }

   /**
   * @param mileage the mileage to set
   */
   public void setMileage(double mileage) {
       this.mileage = mileage;
   }

   /**
   * @return the fuelCapacity
   */
   public double getFuelCapacity() {
       return fuelCapacity;
   }

   /**
   * @param fuelCapacity the fuelCapacity to set
   */
   public void setFuelCapacity(double fuelCapacity) {
       this.fuelCapacity = fuelCapacity;
   }

   /**
   * @return the fuelLevel
   */
   public double getFuelLevel() {
       return fuelLevel;
   }

   /**
   * @param fuelLevel the fuelLevel to set
   */
   public void setFuelLevel(double fuelLevel) {
       this.fuelLevel = fuelLevel;
   }

   public Car() {
       fuelLevel = 0;
       fuelCapacity = 0;
       mileage = 0;
       fuelEfficiency = 0;
   }
  
   public Car (double fuelEfficiency, double mileage, double fuelCapacity) {
       this.fuelEfficiency = fuelEfficiency;
       this.mileage = mileage;
       this.fuelCapacity = fuelCapacity;
   }
  
   public void drive(double distance) {
       double gallons = distance/fuelEfficiency;
       if(fuelLevel <gallons){
           System.out.println("Not enough gas!");
       }
       else {
           mileage = mileage + distance;
           fuelLevel = fuelLevel - gallons;
           System.out.println("You have driven " +distance+ " mile(s).");
           System.out.println();
           return;
       }
   }
  
   public void addGas(double fuel) {
       if (fuel + fuelLevel < fuelCapacity){
           fuelLevel = fuelLevel + fuel;
           System.out.println("You have added " +fuel+ " gallon(s) of fuel.");
           System.out.println();
           return;
       }
       else {
           System.out.println("Please enter an amount of fuel less than it's capacity.");
       }
   }
  
   public void displayCar(){
       System.out.println();
       System.out.println("Make: " + getMake());
       System.out.println("Model: " + getModel());
       System.out.println("Color: " + getColor());
       System.out.println("Year: " + getYear());
       System.out.println("You have driven " + getMileage() + " miles.");
       System.out.println("Your fuel level is: " + getFuelLevel() + " gallon(s)");
       System.out.println("Your fuel efficiency is " + getFuelEfficiency() + " mpg.");
       System.out.println("Your fuel tank capacity is " + getFuelCapacity() + " gallons.");  
       System.out.println();
       }
      
   }
  
  

Do you think traditional media like newspapers will die in the future and it will be replaced by social media?

George Products had sales of $13,000,000 for 2014. On December 31, 2014, the balance in Accounts Receivable was $4,500,000. An aging analysis of the accounts receivable indicated that $125,000 in accounts are expected to be uncollectible.

Prepare the adjusting entry to record estimated bad debts expense using the percentage of receivables basis under each of the following independent assumptions:

      Allowance for Doubtful Accounts has a credit balance of $2,300 before adjustment.

            Allowance for Doubtful Accounts has a debit balance of $600 before adjustment

Using the percentage of sales method 1% of sales is expected to be uncollectible. Prepare the adjusting entry under each of the following independent assumptions using the percent of sales method:

      Allowance for Doubtful Accounts has a credit balance of $2,300 before adjustment.

            Allowance for Doubtful Accounts has a debit balance of $600 before adjustment

Describe the structured interview. What are the characteristics of structured interviews that improve on the shortcomings of unstructured interviews? Develop one original situational question and an accompanying rating scale using benchmark responses with assigned values to be used in a structured interview. Be sure to note the task you are targeting for the job.

Usually, Djikstra’s shortest-path algorithm is not used on graphs with negative-weight edges because it may fail and give us an incorrect answer. However, sometimes Djikstra’s will give us the correct answer even if the graph has negative edges.
You are given graph G with at least one negative edge, and a source s. Write an algorithm that tests whether Djikstra’s algorithm will give the correct shortest paths from s. If it does, return the shortest paths. If not, return ‘no.’ The time complexity should not be longer than that of Djiksta’s algorithm itself, which is Θ(|E| + |V | log |V |).
(Hint: First, use Djikstra’s algorithm to come up with candidate paths. Then, write an algorithm to verify whether they are in fact the shortest paths from s.)