A mixture of gases contains 8.23 g of N2, 8.80 g of H2, and 6.96 g of NH3. If the total pressure of the mixture is 3.05 atm, what is the partial pressure of each component?
In: Chemistry
You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the company’s costing system and “do what you can to help us get better control of our manufacturing overhead costs.” You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control.
After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March:
Cost Formula | Actual Cost in March | ||
Utilities | $16,300 plus $0.13 per machine-hour | $ | 20,960 |
Maintenance | $38,100 plus $1.60 per machine-hour | $ | 67,100 |
Supplies | $0.50 per machine-hour | $ | 10,800 |
Indirect labor | $94,600 plus $1.70 per machine-hour | $ | 132,900 |
Depreciation | $68,300 | $ | 70,000 |
During March, the company worked 20,000 machine-hours and produced 14,000 units. The company had originally planned to work 22,000 machine-hours during March.
Required:
1. Calculate the activity variances for March.
2. Calculate the spending variances for March.
Milano Pizza is a small neighborhood pizzeria that has a small area for in-store dining as well as offering take-out and free home delivery services. The pizzeria’s owner has determined that the shop has two major cost drivers—the number of pizzas sold and the number of deliveries made.
The pizzeria’s cost formulas appear below:
Fixed Cost per Month |
Cost per Pizza |
Cost per Delivery |
||||||||
Pizza ingredients | $ | 4.40 | ||||||||
Kitchen staff | $ | 5,910 | ||||||||
Utilities | $ | 610 | $ | 0.30 | ||||||
Delivery person | $ | 3.10 | ||||||||
Delivery vehicle | $ | 630 | $ | 1.50 | ||||||
Equipment depreciation | $ | 400 | ||||||||
Rent | $ | 1,870 | ||||||||
Miscellaneous | $ | 730 | $ | 0.15 | ||||||
In November, the pizzeria budgeted for 1,560 pizzas at an average selling price of $15 per pizza and for 220 deliveries.
Data concerning the pizzeria’s actual results in November appear below:
Actual Results | |||
Pizzas | 1,660 | ||
Deliveries | 200 | ||
Revenue | $ | 25,450 | |
Pizza ingredients | $ | 7,210 | |
Kitchen staff | $ | 5,850 | |
Utilities | $ | 885 | |
Delivery person | $ | 620 | |
Delivery vehicle | $ | 986 | |
Equipment depreciation | $ | 400 | |
Rent | $ | 1,870 | |
Miscellaneous | $ | 790 | |
Required:
1. Complete the flexible budget performance report that shows both revenue and spending variances and activity variances for the pizzeria for November. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)
In: Accounting
Suppose a solid cylinder of radius R is caused to rotate with a torque of known magnitude about an axis through its center. The same torque is then applied to a hollow cylinder of outer radius R and inner radius r. If their masses are equal, which object has the greater angular acceleration?
A. The solid cylinder has greater angular acceleration.
B. Both cylinders have the same acceleration
C. The hollow cylinder has a grater angular acceleration
In: Physics
Average Rate of Return Method, Net Present Value Method, and Analysis
The capital investment committee of Ellis Transport and Storage Inc. is considering two investment projects. The estimated income from operations and net cash flows from each investment are as follows:
Warehouse | Tracking Technology | |||||||||
Year | Income from Operations |
Net Cash Flow |
Income from Operations |
Net Cash Flow |
||||||
1 | $44,100 | $145,000 | $93,000 | $232,000 | ||||||
2 | 44,100 | 145,000 | 71,000 | 196,000 | ||||||
3 | 44,100 | 145,000 | 35,000 | 138,000 | ||||||
4 | 44,100 | 145,000 | 15,000 | 94,000 | ||||||
5 | 44,100 | 145,000 | 6,500 | 65,000 | ||||||
Total | $220,500 | $725,000 | $220,500 | $725,000 |
Each project requires an investment of $420,000. Straight-line depreciation will be used, and no residual value is expected. The committee has selected a rate of 10% for purposes of the net present value analysis.
Present Value of $1 at Compound Interest | |||||
Year | 6% | 10% | 12% | 15% | 20% |
1 | 0.943 | 0.909 | 0.893 | 0.870 | 0.833 |
2 | 0.890 | 0.826 | 0.797 | 0.756 | 0.694 |
3 | 0.840 | 0.751 | 0.712 | 0.658 | 0.579 |
4 | 0.792 | 0.683 | 0.636 | 0.572 | 0.482 |
5 | 0.747 | 0.621 | 0.567 | 0.497 | 0.402 |
6 | 0.705 | 0.564 | 0.507 | 0.432 | 0.335 |
7 | 0.665 | 0.513 | 0.452 | 0.376 | 0.279 |
8 | 0.627 | 0.467 | 0.404 | 0.327 | 0.233 |
9 | 0.592 | 0.424 | 0.361 | 0.284 | 0.194 |
10 | 0.558 | 0.386 | 0.322 | 0.247 | 0.162 |
Required:
1a. Compute the average rate of return for each investment. If required, round your answer to one decimal place.
Average Rate of Return | |
Warehouse | % |
Tracking Technology | % |
1b. Compute the net present value for each investment. Use the present value of $1 table above. If required, use the minus sign to indicate a negative net present value.
Warehouse | Tracking Technology | |
Present value of net cash flow total | $ | $ |
Less amount to be invested | $ | $ |
Net present value | $ | $ |
2. The warehouse has a smaller net present value as tracking technology cash flows occur earlier in time. Thus, if only one of the two projects can be accepted, the tracking technology would be the more attractive.
In: Accounting
For each selected language, your report must shortly review its historical background, an overview of its main features (such as data type, operations, potential application areas, etc. ), an evaluation that must include a short program written in the programming language you are introducing.
The Selected language is C++.
In: Computer Science
Your company is considering a capital investment of $212.469 million. The project will generate equal annual after-tax operating cash flows of $36.79 million for 7 years. At the end of its life, the project will be sold for $37 million, but the project's adjusted tax basis at termination will be $31 million. The project will require $16 million in additonal net working capital. With a 27% marginal tax rate, what is the project's IRR? (Percent with 1decimal)
In: Finance
Please answer both parts of the question.
Ivanhoe Specialties just purchased inventory-management computer software at a cost of $1,684,950. Cost savings from the investment over the next six years will produce the following cash flow stream: $251,340, $221,240, $455,600, $493,250, $745,320, and $553,740. What is the payback period on this investment? (Round answer to 2 decimal places,e.g. 15.25.)
Management of Brian Lee, a confectioner, is considering purchasing a new jelly bean-making machine at a cost of $322,032. They project that the cash flows from this investment will be $93,040 for the next seven years. If the appropriate discount rate is 14 percent, what is the IRR that Brian Lee management can expect on this project? (Do not round discount factors. Round other intermediate calculations to 0 decimal places e.g. 15 and final answer to 2 decimal places, e.g. 5.25%.)
In: Finance
In: Finance
Discuss the psychological consequences of language use and provide an example.
In: Psychology
Analyze the effects of foundation accords, governance accords, and change accords on the success of a strategic alliance.
In: Operations Management
true or false questions:
1. message passing can be unidirected, bidirected, and undirected.
2. Process swap operation is performed to take one process out of the CPU and load new one.
3. When the error occurs within the process which mechanism is invoked for process switch?
4. Termination of the parent process will lead to the termination of its children processes.
multiple choice questions:
1.
Which programming language was used in the Simple Batch Systems?
JCL |
||
FORTRAN |
||
C |
||
COBOL |
2.
For which systems context switch appeared?
Simple Batch Systems |
||
Multiprogramming Systems |
||
Time-sharing Systems |
||
Distributed System |
3.
Which register contains information about condition codes?
MDR |
||
PSW |
||
PC |
||
MAR |
4.
What is responsible for Interrupt Handling?
Hardware |
||
Software |
||
Both |
||
None |
5.
The context of a process in the PCB of a process does not contain:
a. |
a) the value of the CPU registers |
|
b. |
b) the process state |
|
c. |
c) memory-management information |
|
d. |
d) context switch time |
6.
Which of the following does not interrupt a running process?
a. |
a) A device |
|
b. |
b) Timer |
|
c. |
c) Scheduler process |
|
d. |
d) Power failure |
In: Computer Science
You just finished a capital budgeting investment analysis on a $156 million project. The project's life is 10 years and it will generate equal annual after-tax cash operating cash flows of $25 million. You assumed a $47 million salvage value, but the project's adjusted tax basis at termination will be $55 million. The project would have no effect on net working capital. With a 24% marginal tax rate, the resulting NPV is $negative 17.853 million. What cost of capital did you use for the analysis? (Percent with 1decimal)
In: Finance
Sassafras Yacht Corporation began operations on December 1, 2017. The company uses normal
costing as part of a job-order cost system. During December, the company purchased $75,000 of
direct material, and then used $60,000 of these direct materials to start Job 450. The company
charged total conversion costs of $80,000 (direct labor and overhead) to Job 450 during December.
As of the end of December Job 450 was not complete. There was no underapplied or overapplied
overhead for December.
The company charges overhead to jobs using direct labor HOURS (careful!). The estimated direct
labor hours for 2018 are 25,000 hours and the estimated overhead cost for 2018 is $600,000. During
2018, the following transactions occurred.
1.
There were 5 jobs that had work completed on them in 2018. Some of the data for these jobs
are shown below:
Job 450
Job 500
Job 550
Job 600
Job 650
Direct Material Cost
$8,000
$60,000
$80,000
$20,000
$12,000
Direct Labor
Hours
5,000 hrs.
6,000 hrs.
10,000 hrs. 2,000 hrs.
3,000 hrs.
2.
The Direct Labor Rate for 2018 is $40 per hour.
3.
The company purchased $200,000 of direct materials.
4.
At the end of 2018, the jobs that were not finished were Jobs 600 and 650. Job 450 consisted
of 5,000 units of which 4,200 sold in 2018 at a selling price of $200 each. Job 550 consisted of
15,000 units of which 10,000 sold in 2018 at a selling price of $100 each. Job 500 consisted of
10,000 units, none of which sold at the end of 2018.
5.
Other costs incurred during 2018 include the following:
Advertising Expense
$125,000
Indirect Labor
$275,000
Maintenance- Factory
$ 75,000
Factory Insurance
$ 45,000
Administrative Expense
$450,000
Corporate General Expenses
$150,000
Depreciation- Factory
$60,000
F.G. Warehouse Depreciation
$ 40,000
Utilities- Factory
$110,000
Miscellaneous Overhead
$ 60,000
Selling Expense
$200,000
Indirect Materials
$ 75,000
Your Task:
A.
Prepare, in good form, a Schedule of Cost of Goods Manufactured for 2018.
B.
Add up the total costs of Jobs A, B and C. Does this total equal your Cost of Goods
Manufactured from Part A? Should it?
C.
Compute the underapplied or overapplied overhead for 2018. Is it under or overapplied?
D.
Assume that any underapplied or overapplied overhead is closed totally to Cost of Goods Sold
at the end of 2018. Prepare, in good form, an Income Statement for 2018.
In: Accounting
1.The CIO of Ace Accounting Services suggests that the company
can save considerable money using VoIP for phone calls. Define and
describe VoIP. Then present three companies that provide VoIP
offerings. Compare and contrast each company’s offering. Also,
discuss whether or not you agree with the CIO and justify
why.
2.List the questions one should consider when evaluating a
cloud-based collaborative solution.
Reference Link needed
In: Computer Science
in java
This class will require the following fields:
Your LinkedList class must also support the following public methods.
In: Computer Science