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Cancellation of Booking 4457 Carling Avenue

Montreal, QC H3B 4W8


Dear Sir / Madam
Re: Cancellation of Booking
A business letter is written by a company to another in the hope of
impacting the reader on using the services or products of the sender. A
well written business letter can impress the reader into considering the
senders products An appointment letter is written to inform someone
that he has been chosen to a post or for a task. The letter should be
formal if it is related to business where an employee may be appointed
to a higher post after some unusual circumstance at the workplace.
Details of the new appointment are noted in the appointment
letter.and services favorably. The letter should be professionally written
to project a professional image of the company.
From:
no alternative date was given by the Hotel. A recommendation letter is
written to lend support to another party for some benefit; for example,
the sender of a recommendation letter may propose someone for a job
in a company or for an individual to enter into a school or prestigious
environment. The recommender should be a person of authority in
order to influence the recipient on a favorable decision.
From:
Caryn Johnson
244 Lovely Street
San Diego, CA 9232
Don Monroe
This sample letter is written to inform a company that the successful
candidate of a position in that company is willing to accept the offer.
Appreciation of the offer to work in that company is noted with the

time and date of reporting to work as well as an assurance of positive


contribution to the company in the coming employment period.
Jason Love
4136 Joes Road
Averill Park, NY 12018
March 1, 2010
Mr. Sam Johnson
Hallmark Inc.
503 Hanley Street
Houston, TX 77002
Dear Mr. Johnson

costs to the ED is the VC = $72 / battery.


The increased CM to the ED would be 90,000*($104 72) = $2.88 MA
Thank You letter is always welcomed by its recipient(s). It is a good way to
express your appreciation to someone who has done a good deed to you or
just to let the recipient know of your gratitude for the assistance rendered. It
can enhance a relationship.

What if there is no excess capacity?? (max. = $130, but min.= $136)

Transferprice:example2

Min.transferprice=incremental(outlay)costs/unittopointoftransfer+
opportunitycost/unittothesupplydivision.
TheSFManufacturingCo.hastwodivisionsinIowa,theSupplyDivisionandtheBUY
Division.Currently,theBUYDivisionbuysapart(3,000units)fromSupplyfor$12.00
perunit.SupplywantstoincreasethepricetoBUYto$15.00.ThecontrollerofBUY
claimsthatshecannotaffordtogothathigh,asitwilldecreasethedivisionsprofitto
nearzero.BUYcanpurchasethepartfromanoutsidesupplierfor$14.00.Thecost
figuresforSupplyare:
DirectMaterials$3.25
DirectLabor4.75
VariableOverhead0.60
FixedOverhead1.20
A.IfSupplyceasestoproducethepartsforBUY,itwillbeabletoavoidonethirdofthe
fixedMOH.Supplyhasnoalternativeusesforitsfacilities.ShouldBUYcontinuetoget
theunitsfromSupplyorstarttopurchasetheunitsfromtheoutsidesupplier?(Fromthe
standpointofSFasawhole).
(Whatisthemin.&max.transferpriceifBUYandSUPPLYnegotiate?)
MAX.TP=$14.00/unit(mostBUYiswillingtopay,marketprice)
MIN.TP=$8.60+(1/3*1.20)=$9.00
MAX>MINsotransferinternallywouldhappenandbeinthebestinterestsofSF!

Now,assumethatSupplycouldusethefacilitiescurrentlyusedtoproducethe3,000
unitsforBUYtomake5,000unitsofadifferentproduct.Thenewproductwillsellfor
$16.00andhasthefollowingcosts:
DirectMaterials$3.00
DirectLabor4.30
VariableOverhead5.40
B.Whatisthemin.&max.transferpriceifBUYandSUPPLYnegotiate?
SupplyVC=$8.60+lostCM
LostCM=$1612.70=$3.30/unitofnewproduct=$16,500totallostCM
OR$16,500/3,000unitstransferredtoBUY=$5.50/unitmadeforBUY
MAX.TP=$14.00
MIN.TP=$8.60+$5.50=$14.10

C.Whatshouldbedonefromthecompanyspointofview?Why?

SFisbetteroffforSUPPLYtomakenewproductandBUYtogetpartfrom
outside.