employees discover their strengths; identify and improve their weaknesses; and build skills to

perform their roles efficiently and w

Let n = k be an even positive integer. How many (strong) compositions of n are there into even
parts?

Newberry, Inc., who's reporting currency is the U.S. dollar (S), has a subsidiary in Argentina,
whose functional currency also is the S. The subsidiary acquires inventory on credit on
November 1. 2014. for 100.000 pesos that is sold on January 17. 2015. for 130.000 pesos. The
subsidiary pays for the inventory on Januar

A seaplane of total mass m lands on a lake with initial speed vii. The only horizontal force on it
is a resistive force on its pontoons from the water. The resistive force is proportional to the
velocity of the seaplane: R = -bv. Newton's Second Law applied to the plane is -bvi = m(dv/dt)i.
From the fundamental theorem

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Ecologists often use the number of reported sightings of a rare species of animal to estimate the
remaining population size. Suppose the number, X, of reported sightings per week of blue
whales follows a Poisson distribution with a mean of 3 per week. a) Find the probability that at
least 4 whales are sighted in a giv

Albert Gaytor and his wife Allison are married and file a joint return for 2016. The Gaytors live
at 12340 Cocoshell Road, Coral Gables, FL 33134. Mr. Gaytor is a charter fishing boat captain
but took 6 months off from his job in 2016 to train and study for his Masters Captain's License.
In 2016, Albert received a For

Elmdale Company has a machine that affixes labels to bottles. The machine has a book value of
$80,000 and a remaining useful life of 3 years and no salvage value. A new, more efficient
machine is available at a cost of $300,000 that will have a 5-year useful life with no salvage
value. The new machine will lower annual

Suppose that the number of worker-hours required to distribute new telephone books to x% of
the households in a certain rural community is given by the function W(x)=250x/(400−x). (a)
What is the domain of the function W? (Give the domain in interval notation. If the answer
includes more than one interval write the

Brightcove, Inc. acquires Ciber, Inc. for $50 million in cash and accounts for the acquisition as a
merger. Ciber's balance sheet at the date of acquisition is as follows (in thousands): Brightcove
hires a consultant to identify and value any previously unreported intangible assets attributable to
Ciber at the date of

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In the U.S. legal system, a defendant is presumed innocent until proven guilty. Consider a null
hypothesis, H0, that the defendant is innocent, and an alternative hypothesis, H1, that the
defendant is quality. A jury has two possible decisions: Convict the defendant (i.e., reject the null
hypothesis) or do not convict

A person is declared to be dead upon the irreversible cessation of spontaneous body functions:
brain activity, or blood circulation and respiration. However, only about 1% of a person's cells
have to die in order for all of these things to happen. Explain how a person can be dead when
99% of his or her cells are still

You work for a CPA firm that has been hired by Widget Tek Inc., a merchandising company that
is getting ready to expand. The president of Widget Tek Inc. is concerned with obtaining a loan
for the expansion and wants to be sure that all the financial statements accurately reflect the
company's accounting records. As p

Brandon Computer Timeshare Company entered into the following transactions during May
2008 1. Purchased computer terminals for $20,000 from Digital Equipment on account. 2. Paid
$4,000 cash for May rent on storage space. 3. Received $15,000 cash from customers for
contracts billed in April. 4. Provided computer ser

A cosmetics manufacturer was interested in comparing male college students and male non-
students in terms of their usage of hair gel. Random samples of 100 male students and 100 male
non-students were drawn in a Midwestern college town. Each was asked whether he used hair
gel in the past month. 30 students and 25 nonst

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Why didn't Ford and Firestone learn from their past recall debacles?

Since this is your first day, you're relieved to find that the company has only three employees in
the main office that have not yet been reviewed. The partial payroll register for these employees
is below. Some data is missing, and other data may be in error. Each of these employees earns
$18.00 per hour, and the comp

What mistake did Mc King make in approaching the introduction of Pizza?

The following data pertains to activity and utility costs for the two recent years:
____________________________Year 2 Year 1 Activity level in
units.....................12,000...................8,000 Utilities Cost.................................
$15,000...............$12,000 Using the high-low method, the cost f

Which method of making capital budgeting decisions do you believe would work best for Kay in
purchasing new equipment for SWAN?

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Use the word labels to fill the blanks and complete the sentences below. Not all of the words will
be used, but all the blanks should be filled. Assume the world has only the U.S. and Germany,
and that trade between them is balanced such that neither runs a trade deficit nor surplus. If
exchange rates now change such

Lander Inc. had the following balance sheet at December 31, 2014: LANDER, INC. Balance
Sheet December 31, 2014 Cash......................................................$45,300 Accounts
payable..................................$33,800 Accounts receivable..............................$18,900 Bonds
payable.......

1. Which court(s) have jurisdiction over each of these lawsuits- state or federal? Explain your
reasoning for each answer. a. Pat wants to sue his next- door neighbor, Dorothy, claiming that
Dorothy promised to sell him the house next door. b. Paula, who lives in New York City, wants
to sue Dizzy Movie Theatres, who

Detroit Corporation sued Chicago Corporation for intentional damage to Detroit's goodwill.
Detroit had created its goodwill through providing high-quality services to its customers. Thus
no basis for the goodwill appeared on Detroit's balance sheet. The suit was settled and Detroit
received $1,000,000 for the damages t

Read through the allegation and the disposition of this case. From the point of view of the state
of Colorado, create a list of pros and cons for paying for the services this woman needs to stay in
her home. How much money would you need to add to the budget to provide this service for one
year? The Office of Civil Ri

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If a two-column (all-purpose) general journal, a revenue journal, and a cash receipts journal are
used, indicate the journal in which each of the following transactions should be recorded: (a)
Investment of additional cash in the business by the owner. (b) Rendering of services for cash.
(c) Rendering of services

The following is the cost data per unit for KopyKat Company’s single product, the
“Kat”:Prime cost .................................................   $     13 Variable
manufacturing overhead .............. Â Â Â Â Â Â Â Â 5 Variable selling and
administrative ............ Â Â Â Â Â Â Â

Discuss the contradictory factors that influence the safety stock decision.

How does the accounting treatment of selling and administration costs differ between absorption
and variable costing if more units are produced than are sold? a. The variable portion is added to
the cost of ending inventory based on a pro rataportion of units produced to those sold.b. The
fixed portion is added to the
Lodgepole Theatre’s mission is to provide affordable family movies for the local community.
Lodgepole management has developed the following balanced scorecard objectives, measures,
and targets. Financial Perspective: To earn sufficient funds to sustain the theatre and give
something back to the community. Required:A

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How is Kaizen costing different from standard costing?a. Kaizen costing puts more emphasis on
cost reduction than cost control.b. Kaizen costing puts more emphasis on cost control during the
product design stage.c. Kaizen costing puts more emphasis on cost reduction during the product
design stage.d. Kaizen costing put

Which of the following terms is not used when discussing sustainability in a business context?a.
Corporate social responsibilityb. Social accountingc. Triple bottom lined. Throughput accounting

Data for three business units are shown below. Required:Determine the unknowns indicated by
letters (A) through (I).

Afos Sofas Inc. produces two models of sofas: Standard and Deluxe. The expected total market
sales of sofas were 250,000 sofas. The actual total market sales of sofas were 220,000 sofas.
Required:A. Calculate the sales quantity variance.B. Calculate the market size variance.C.
Explain why the budgeted operating incom

Eason Electronics manufactures wheelchairs. It has two divisions—the Motors Division located
in Canada and the Assembly Division located in Japan. The Motors Division was originally set
up to supply its motors to Eason’s Japanese plant to complete the wheelchairs. Over the
years, the Motors Division experienced idl

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Which of the following statements concerning target costing is correct?a. This approach is based
on the observation that the firm should set its price so as to be able to cover its costs.b. The firm
should devote resources to effectively market the product to improve profitability.c. The firm
should not expect to signi

Determine the least costly order quantity if:EOQ = 3,500 unitsK = $10 per unitH = $50 per unitA
= 306,250 units Quantity discounts:0 – 250.....................................$10 per unit251−
500....................................$9 per units501−750.....................................$8.10 per
unit751−1,000..

Pioneer Aviation uses specialty gaskets in the production of a small aeroplane, X.224. During a
year, Pioneer uses 15,625 gaskets with an average usage of 50 gaskets per day of production.
The gaskets cost $45 each. Because the gaskets require some special handling, the carrying costs
are $5 per gasket. The ordering co
(Refer to Problem 17.52) Assume that Jungle Gym uses throughput costing.Data from Prob.
17.52:Jungle Gyms Unlimited makes backyard playsets. The playsets are sold for $450 each.
Variable production costs are about $150 per playset. Fixed production costs are $5,000 per
month. The fixed costs for administrative and sell

Smith and Jones, Inc. is evaluating its inventory costs. The following information is available:Â
Annual demand.........................4,500 unitsQuantity ordered..........................100 unitsOrdering
costs (K)........................$25 per orderCarrying costs (H)........................$10 per unit The
economic

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Suppose that Chevrolet used target costing to decide whether to produce a new vehicle, such as
the Chevrolet Spark. Required:A. Describe the steps Chevrolet’s design team would have
taken.B. Explain why managers cannot easily predict demand for a new product such as the
Chevrolet Spark.

How do quantity discounts affect the economic order quantity decision?

What costs are included in carrying costs? Explain the relationship between these costs and
inventory quantity.

Determine the inventory carrying costs, inventory ordering costs, and total inventory costs for
Hickory Co. based on the following information:Annual demand..............................7,000
unitsOrder quantity.....................................70 unitsCost to place an order......................$45Cost of
carrying

Which of the following statements is true about the variable cost method? a. It is always
inappropriate for performing a profitability analysis.b. It is useful for determining the price of a
product for a special order.c. It is always useful when fixing the price for a long period.d. It is
helpful for performing target

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Use the information from Exercise 17.24. The production variable cost ($40,000) includes
$25,000 in direct materials and $15,000 in direct labour. Required:A. Using the throughput
costing method, (1) calculate the cost of ending inventory and (2) prepare an income statement
for the current period.B. Reconcile income un

Vintage Co. made 4,000 units of a product during its first year of operations and sold 3,000 units
for $600,000. There was no ending work-in-process inventory. Total costs were $600,000:Direct
materials and direct labour..........................................$250,000Manufacturing overhead (50%
fixed)................
Which two lean accounting performance measures focus on the cell level? Explain both
measures.

Covey Ltd. uses 2,250 metres of fine gage brass each year. Brass wire costs $12 per metre,
ordering costs are $50 per order, and carrying costs are $2.50 per metre. Currently, Covey orders
500 metres in each order. Is this the most economical order size? If not, what is the economic
order quantity? How much will Covey

Which of the following describes the Global Reporting Initiative (GRI)?a. A network
organization that has developed a freely available framework for disclosure on economic,
environmental, and social performance.b. A United Nations agency that promotes decent
working conditions around the world.c. The world’s largest

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Which of the following best describes the responsibility of an investment centre manager?a.
Evaluating alternative capital investments the organization must make.b. Achieving a certain
target revenue within the manager’s organizational segment.c. Achieving a certain target
profit within the manager’s organizational

In the prior period, 10,000 units were produced and 9,000 were sold; revenue was $1,800,000;
and fixed costs were $500,000 for manufacturing and $300,000 for selling and administration.
Variable costs were $300,000 for manufacturing and $225,000 for selling and administration. In
the current period, 10,000 units were p

Explain life cycle costing. Why would this approach be useful for decision-making in the
pharmaceutical industry? Why would this approach be useful in mining?

ELZ Ltd. manufactures electronic components. Recently, researchers have identified a new
process for manufacturing higher quality, more environmentally friendly components. Because
the new process is innovative, the product development and design phase will be extensive.
However, the new components will not require spe

Vintage Co. made 4,000 units of a product during its first year of operations and sold 3,000 units
for $600,000. There was no ending work-in-process inventory. Total costs were $600,000:Direct
materials and direct labour..........................................$250,000Manufacturing overhead (50%
fixed)................

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Foxtrot Inc. uses 100 kilograms of material X per year. Material X costs $35.00 per kilogram. It
costs $1.50 to place an order and $3.00 per kilogram to store material X. Currently, Foxtrot is
ordering material X in 15-kilogram batches. Is this the most economical order size? If not, what
is the economic order quantity
Eutronics has two divisions – Division A manufactures compressors and Division B uses
compressors to make air conditioners. Each division operates as a profit centre and is free to buy
and sell products internally and externally. The revenue and cost of a compressor is shown
below:Capacity............................

Which of the following items is a limitation to total life cycle costing in a firm?a. Committed
cost decisions are made by research and development people.b. Managers place enormous
pressure on employees to reduce costs.c. Overhead costs are much higher than primary costs.d. It
is difficult to attach some types of cost

Street Rider Company produces street quality long-boards. The long-boards are produced in a
cellular system. Three cells perform the manufacturing tasks: Cell 1 assembles the wheels on an
axle, Cell 2 adds the decorative decals to the long-board, and Cell 3 attaches the wheel assembly
to the long-board. The standard wo

What are the assumptions of the economic order quantity equation?

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Following is information about Nature’s Song direct labour hours and wages last
period.Actual labour hours for guides at the standard price per
hour..................................................................$2,760Actual labour hours for guides at the actual
price per hour (240 hours x $12/hr)..................

Explain the opposing costs that are part of the economic order quantity calculation.

Ruce Ltd. has two manufacturing divisions located in the same plant. Division X is evaluated as
a cost centre, and Division Y is evaluated as a profit centre. Division X produces component X98
at a budgeted full cost of $108 per unit, of which $100 represents variable costs. Currently,
Division X is operating at full c

A company considers producing a new product and selling 20,000 units per year at a selling
price of $60 per unit. It will cost $800,000 to design, develop, and produce the units. If the
company desires a 16% return on investment, what is the target cost per unit?a. $ 6.40b. $ 9.60c.
$ 40.20d. $ 53.60

A common business analysis technique is a SWOT analysis, or analysis of an organization’s

strengths, weaknesses, opportunities, and threats. In marketing, a SWOT analysis is often used to
decide whether to launch a new product or to identify ways to improve an existing product. In
management, SWOT analyses might be u

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Your brother recently bought a small business with several coffee carts located around the city.
Two workers share responsibility for each cart. All beverages are prepared using identical
recipes and ingredients, but the baked goods and other items sold by each cart are chosen by the
employees who operate the carts eac

What risk is associated with mis-estimating the lead time?

Explain the components of the re-order point.

Glinda Co. has the following quantity discount policy with its supplier.Â
Quantity...............................Price per Unit1–499 units...............................$15.00500–999
units...........................$14.701,000–1,999 units.....................$14.152,000 units
+.............................$13.30

WWL Ltd. has a target before-tax profit of $200,000. At the planned sales volume for each of its
products, the variable and fixed costs are $2,000,000 and $400,000, respectively. All fixed costs
are common to all products. If the selling price of one of the products is $13 per unit, and the unit
has allocated to it fix

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Explain how to adjust the re-order point to consider safety stock.

How is the contribution margin variance calculated? What does it tell managers?

All Mint Co. uses 500 cases of material T per year. Ordering costs are $5.00 per case and
carrying costs are $2.00 per case. Determine the economic order quantity.

An assumption of EOQ is that as carrying costs __________,____________ ordering costs willÂ

.a. Decrease, remain constantb. Decrease, decreasec. Increase, increased. Increase, decrease

Fine Dining sells high-end stemware. During a year, Fine Dining sells 1,500 cases of stemware
with average sales of 5 cases per day. The cases of stemware cost $245 each. Because the
stemware is fragile and requires special handling, the carrying costs are $50 per case. The
ordering costs are $15 per order. Currently,

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Smith and Jones, Inc. is evaluating its inventory costs. The following information is available:Â
Annual demand.........................4,500 unitsQuantity ordered..........................100 unitsOrdering
costs (K)........................$25 per orderCarrying costs (H)........................$10 per unit The total co

Fred’s Auto Components manufactures seats for an automobile company. The automobile
company wants a new seat designed to accommodate drivers and passengers who weigh 100
kilograms or more, and at a price that is 10% less than the current price. If Fred’s cannot
meet the requested cut in price, the manufacturer will
Cindi James, the manager in charge of a general store at a favourite summer holiday location, has
launched a kaizen costing program to reduce operating costs by applying JIT concepts. She
expects the program to reduce costs by at least 15% throughout the summer season. Information
for the first two months of the progra

A properly designed balanced scorecard should help eliminate barriers to implementing

organization strategies. This chapter has identified four barriers: vision barrier, people barrier,
resource barrier, and management barrier. Required:Describe each barrier and explain how the
balanced scorecard would help minimize

West Inc. has provided the following information. Calculate the re-order point, taking safety
stock into account.Daily usage.........................................110 unitsTime to receive an
order.........................5 daysSafety stock........................................220 units a. 550 unitsb. 220
unitsc. 77

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What are the requirements of a successful JIT system? What are the expected benefits of a
successful JIT system?

ZIL Inc. operates two divisions, which are treated as investment centres. Data for each division
for Year 4 are as follows (in thousands): The company’s required rate of return is 12%. The
president wishes to evaluate the performance of these divisions and is not sure whether to use
return on investment (ROI) or resi

Candi Canyon works in a resort location. During peak seasons the resort hires a large number of
university students who live in dormitory-style housing at the resort. The dorms are
approximately 2 km from the students’ job locations. In addition, on their off days, students
enjoy participating in activities available

Refer to the Next Generation Fighter Capability Annual Update and the Independent Review:
2014 Department of National Defence Annual Update on Next Generation Fighter Capability
Life Cycle Costs available at www.forces.gc.ca/en/about-reports-pubs/next-gen-fighter-
independent-review-2014.page and answer the following qu

Refer to Problem 19.45 (Dane Champions). Mark Hopper has chosen to monitor the following
measures:Financial perspective: Operating margin. Customer perspective: Puppy owners’
average satisfaction and number of puppies returned. Internal processes: Training time spent to
prepare dogs for both homes and shows. Learn

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This year, Paintbrush, Inc., manufactured 55,000 units of part YS15, and it sold 50,000 units at
$60 per unit. The beginning inventory balance was 1,000 units. No changes in fixed or variable
costs occurred during the year. Previous sales had averaged 44,000 units, therefore, the
management had set that amount as the n

To help control operations, Cabo Company developed a standard costing system in its job shop.
Data for a recent job follows. Required: A. Calculate the direct labour price variances.B.
Calculate the direct labour efficiency variances.C. Calculate the direct labour mix and yield
variances.D. Provide one possible expl

U-Go-Mugs Company manufactures souvenir travel mugs. Orders for 36,960 mugs were
received during February, with deliveries scheduled evenly throughout the month of March.
Mugs are produced simultaneously in 8 manufacturing cells. Time available for production in
each cell is 7 hours per day for 22 days during March. Re

Juno Manufacturing Ltd. is considering replacing its existing equipment with an automated
machine for $133,950. Juno depreciates its capital assets using the straight-line depreciation
method. Juno estimates that the new machine will reduce production costs by $28,500 per year
and that it has a useful life of 6 years.

Erika is trying to explain the management decision-making process to a group of her friends who
are not business majors. She decides to use her friend Kelli as an example. Kelli’s goal is to
become a sign language teacher and interpreter. She will need to complete a university degree in
Deaf Studies and pass exams fo

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Juno Manufacturing Ltd. is considering replacing its existing equipment with an automated
machine for $133,950. Juno depreciates its capital assets using the straight-line depreciation
method. Juno estimates that the new machine will reduce production costs by $28,500 per year
and that it has a useful life of 6 years.

Which of the following describes externalities?a. Costs that an entity imposes on others as a
result of its operations but which the entity itself typically ignores.b. Exert influence on the value
of some intangible assets such as goodwill, brand names, and so forth.c. Defined in probabilistic
terms and include fines f

Wilderness Lights produces LED camping lanterns. The LED units are fabricated by robotic
manufacturing equipment. The equipment has an ideal rate time of 10 LED units per hour, and
work is performed in 7-hour shifts. Information for the first week of the month is as follows:
RequiredA. Calculate each day’s operationa

Road Runners is a bike sales and service shop. The service division uses a time and material
billing policy. Based on the following costs and desired profits, calculate the hourly rate for
labour and the material loading charge for Road Runners assuming that the service technicians
work 2,960 hours per year and invoice
WaterSafe Company produces a part used in the manufacture of aquarium filters. The following
information pertains to the past three years of operations. WaterSafe Company uses FIFO
costing. Required:A. Calculate the value of ending inventory and net income before taxes for
each year under absorption costing.B. Calculat

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Platters Plus wants to determine the most cost efficient production run for their dinner plates.
This quantity should minimize the carrying costs of inventory and the setup costs of production.
Management also wants to avoid stock-outs because this disrupts retail sales and creates rush
orders which disrupt production

Geysers Unlimited expects to capture 55% of the flavoured water market. In a typical year, this
market averages 2,500,000 units. This year sales reached an all-time high of 2,800,000 units.
Geysers Unlimited sold 1,820,000 units. The standard contribution margin per unit for flavoured
water is $1.25. Required:A. Cal

Why is residual income a better measure for performance evaluation of an investment centre
manager than return on investment?a. The problems associated with measuring the asset base are
eliminated.b. Desirable investment decisions will not be neglected by high-return divisions.c.
Only the gross book value of assets nee

In Company LL, the fixed factory overhead per unit is $5 and the fixed selling administration
charges are $11. This year, the company produced and sold 100,000 units of product. The
company uses the LIFO method of accounting for its inventory. What would be the difference
in income reported by the company if it used

Sonico Electronics operates as a decentralized company. Sonico’s Battery division

manufactures batter chargers that are sold both externally to outside customers and internally to
the Camera division. Battery division’s annual capacity is 90,000 units. The revenue and
costs associated with one battery charger are a

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The following information is available for Friendship Circle Co.:Annual

demand...................................400 casesOrder quantity........................................25 casesCost to
place an order.........................$15Cost of carrying inventory....................$35Purchase
price.......................

A small company in Vancouver sold $788,000 worth of its products last year. Net income rep-
resents 24% of sales. Net operating profit after tax (NOPAT) and total capital are, respectively,
$240,000 and $520,000. The weighted average cost of capital and the required cost of capital
were, respectively, 15% and 12%. What
Jungle Gyms Unlimited makes backyard playsets. The playsets are sold for $450 each. Variable
production costs are about $150 per playset. Fixed production costs are $5,000 per month. The
fixed costs for administrative and selling expenses are $2,000 per month plus $25 per playset
sold. At the beginning of April, Jungle

Lindsey’s Equine Treats has an annual usage of 16,000 kg of oats, economic order quantity
of 2,100 kg of oats, average usage of 120 kg per day including normal spillage, and a lead time
of 5 days. Lindsey only bakes equine treats 3 days per week and needs to keep a safety stock of
one week’s worth of oats. Determin

Interactive control systems are integral for which of the following?a. Engaging in organizational
learning by investigating the strategic opportunities and threats revealed by differences between
planned and actual sustainability performance.b. Assigning responsibility and rewarding
employees for achieving sustainabili

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Atex Ltd., has two divisions: a Parts Division and a Products Division. Each division operates as
a profit centre. The Parts Division manufactures keyboards and is free to sell its product
internally and externally. The Parts Division’s annual capacity is 45,000 units and its fixed
cost is $720,000. Currently, extern

EcoClean plans to introduce an environmentally friendly and pet-safe all-purpose cleaning

solution. Because the chemical nature of the product is innovative, the product development and
design phase will be extensive. The accountants have estimated three years of information for the
product as follows: After the first

Shirley’s Home Made Cookies has an annual usage of 5,000 kg of chocolate chips, economic
order quantity of 200 kg of chocolate chips, average usage of 25 kg per day, and a lead time of 3
days. Shirley’s only bakes cookies 4 days per week and needs to keep a safety stock of one
day’s worth of chocolate chips. Dete

Frick N’ Frack Company plans to sell 5,000 units of a new product at a price of $35 per unit.
The cost to bring the product to market, including design and development, is $155,000. The
desired return on investment (ROI) is 15%. Required:Calculate the target cost per unit the
company must achieve to ensure it attains

(Refer to Exercise 17.38) Assume that WaterSafe management is considering using throughput
costing for management decision making.Required:A. Calculate the value of ending inventory
and net income before taxes for each year under throughput costing. Assume direct materials are
$60 per unit.B. Explain the difference in

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Wilderness Lights produces LED camping lanterns. The lanterns are produced in a cellular
system. Three cells perform the manufacturing tasks: Cell 1 assembles the LED light unit, Cell 2
adds the light unit to the lantern base, and Cell 3 attaches the handle. The standard work in
process (SWIP) per shift is 120 lanterns

Authentic Arts, Ltd. produces several different kits to make dreamweavers. Last year, the
company produced 30,000 kits and sold all but 2,000 kits. The kits sell for $15 each. Costs
incurred are listed here:Materials purchased........................................$ 55,000Materials
used................................

Based on the information in multiple choice question 13.15, calculate the mark-up percentage
and selling price assuming that Clay Cookery uses variable cost-based pricing.Mark-up
percentage.............................Selling pricea.    Â
5.32%......................................................$34.73b. Â

Theodora Ltd. Has the following quantity discount policy with its supplier Evanora Inc.Â
Quantity..........................Price per Case1–299 cases..........................$25.00300–749
cases......................$23.75750–1,499 cases...................$22.561,500 +cases.........................
$21.43 The econo

Which of the following is considered an adequate performance measure in the internal process
perspective of the balanced scorecard?a. Customer complaintsb. Number of repeat ordersc.
Revenue per employeed. Revenue per product

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Maui Manufacturing, a small manufacturer of electronic parts, has just completed its third year
of operations. The company’s controller, Leilani Sorter, has been reviewing the actual results
for the year and is concerned about the allocation of production over-head. Sorter uses the
following information to assess ope

What costs are included in ordering costs? Explain the relationship between these costs and
inventory order quantity.

Happy Homes is a house cleaning service. As a special feature, Happy Homes will supply
flowers or small decorator items when they clean a home. They use a time and material billing
policy. Based on the following costs and desired profits, calculate the hourly rate for labour and
the material loading charge for Happy Ho

Which of the following statements concerning the approach of target costing is correct?a. This
approach is based on the observation that the firm should set its price so as to be able to cover its
costs.b. This approach is based on the principle that the firm should devote resources to
effectively market the product to
How is economic order quantity affected by just-in-time and supply chain concepts?

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Robert Motoz is the manager of Division B of a large manufacturing company. Division B

purchases all of its direct materials from Division A at a negotiated transfer price. Division B
manufactures a product and sells this product on the market. Robert Motoz makes all production
efficiency decisions for the division, in

Skip’s Scooters builds motorized hobby scooters. Although they do most of the construction
in-house, they purchase motors from a small engine manufacturer. Because the motor is specially
made for Skip’s, the ordering process is very detailed. The following information is available
to assist managers determine how m

A well-designed performance measurement system will include which measures?a. Measures

related to the goals of the organization.b. Measures primarily focusing attention on immediate
short-term concerns.c. Reasonably objective and easily quantified measures.d. Both a and c.e.
All of a, b, and c.

In the October 2014 issue of Strategic Finance, authors Thomas Albright, Chad Gerber, and Paul
Juras present a balanced scorecard for a not-for-profit governmental agency—the US Navy
(“How Naval Aviation Uses the Balanced Scorecard,” pp. 21–28; available at
www.imanet.org/docs/default-source/sf/10_2014_juras-pd

Clay Cookery produces ceramic cookware. Variable costs include clay and glazes for each crock
and selling expenses. Fixed costs include salaries for potters and the necessary equipment to
produce the cookware. There are also fixed marketing and administrative costs. Clay
Cookery’s owner has $80,000 invested in the bu

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The five levels of costs for sustainability management accounting practices include which of the
following?a. Conventional costs, hidden costs, contingent costs, internalities, externalitiesb.
Variable costs, controllable costs, sustaining costs, internalities, externalitiesc. Conventional
costs, hidden costs, continge

1. Which of the following statements is true? a. Management accounting is guided by IFRS or
Canadian ASPE. b. Management accounting information is mainly for external users. c.
Management accounting is future oriented. d. Management accounting information is mainly
quantitative.2. Which of the following statements is

Omega Company manufactures three chemicals in a joint process. The manufacturing costs of
the joint process include $25,000 of direct materials and $35,000 of conversion costs. All three
chemicals are then processed further before they are sold. Other pertinent data are as follows:
Using the estimated net realizable va

Last month, the painting department of Surfaces Company started 20,000 units into production.
The department had 6,000 units in process at the beginning of the month and these were 30%
complete with respect to conversion costs. There were 8,000 units in process at the end of the
month, which were 40% complete with resp

Sally Nuzum recently took over the presidency of J & J Products. The firm sells a single product
for $30 per unit. Its cost function has been estimated as $200,000 per year plus $10 per unit. J &
J Products is subject to a combined provincial and federal income tax rate of 35%. Ms. Nuzum
has been offered a bonus equal

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Read the article "Cyber Security Risk: Perception vs. Reality in Corporate America". After
reading the article, please post your thoughts on the perception vs. reality of a cyber threat
against a SCADA system. Please feel free to use real-world examples to support your claim.

The following information is available for ConcertWearShirts:Â The normal production level is
300 shirts. This production period ConcertWear produced 280 shirts. ConcertWear purchased
900 metres of fabric for $9,720. The variances for the production period are: Materials Price
Variance.................................

Omega Company manufactures three chemicals in a joint process. The manufacturing costs of
the joint process include $25,000 of direct materials and $35,000 of conversion costs. All three
chemicals can be sold in their unrefined form immediately after the split-off point, or they can be
further refined before they are s

Omega Company manufactures three chemicals in a joint process. The manufacturing costs of
the joint process include $25,000 of direct materials and $35,000 of conversion costs. All three
chemicals can be sold in their unrefined form immediately after the split-off point, or they can be
further refined before they are s

Vines and Daughter manufactures and sells swimsuits for $40 each. The estimated income
statement for 2017 is as follows:Sales ............................................$2,000,000 Variable
costs ...............................1,100,000 Contribution margin .......................900,000 Fixed
costs ....................

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Omega Company manufactures three chemicals in a joint process. The manufacturing costs of
the joint process include $25,000 of direct materials and $35,000 of conversion costs. All three
chemicals are then processed further before they are sold. Other pertinent data are as follows:The
decision to process all three chem

Which of the following is an advantage of the balanced scorecard for evaluating manager’s
performance?a. It covers a range of activities over the short term.b. It covers a range of activities
over the long term.c. It forces a company to consider the range of activities that lead to success,
not just short-term financ

Refer to 11.22. Prepare the journal entries for the direct labour price and efficiency variances.
Assume that Sisyphus Company uses a Wages Payable account to record direct labour. Data
from Exercise 11.22:To help control operations, Sisyphus Company developed a standard
costing system in its job shop. Data for a recen

Royal Bikes (RB) manufactures and sells two models of bike, Ezee and Focus. Of RB’s
sales, 60% are for EZee and 40% for Focus. RB incurs $918,000 fixed costs, and pays taxes at a
rate of 40%. Sheldon Wright, the owner of RB, anticipates that the labour and material costs will
increase next year. He is considering upg

Which of the following methods of allocating service department costs results in the most
accurate product cost? a. Direct method b. Step-down method c. Reciprocal method d. Activity-
based costing method

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Mr. Thuet owns a food truck selling Vietnamese food around a university. His monthly fixed
cost for operating the truck is $3,000, and variable cost is 70% of the revenue. The business
generated revenue of $110,000 during the fi rst year of operation. He sets his second year’s
earnings target before tax to be 5% of r

The following table shows the manufacturing overhead costs of Denon Plastic, Inc. for the fi rst
six months of their fi rst year of operation: REQUIREDA. Classify the two manufacturing
overhead costs as fi xed, variable, or mixed, and as direct or indirect. B. Using the high-low
method, create a cost function for (1) t

On June 30, Linda Lou Chemicals Limited has 18,000 units in its ending work-in-process
account. These units are 80% complete with respect to conversion costs. Conversion costs are
added uniformly throughout the process, but the production process adds materials in stages as
follows:Process Stage .......................

Bibby Auto Shop uses a normal job-costing system to allocate overhead on the basis of labour
hours. For the current year, Bibby estimated that the total overhead costs would be $72,000 and
that the total labour hours would be 2,400. At the end of the year, Bibby obtained the actual
overhead costs from the ledger and fo
Netflix is a service that allows subscribers to rent three DVDs at a time for $21.95 per month. As
soon as a customer returns one DVD, Netflix sends another. Customers can return as many
movies as they want during a month, and they can keep each DVD for as long as they want.
REQUIREDA. How many DVDs do you need to rent

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Azure Ltd., manufactures boat engines and propellers. Azure has been accumulating
manufacturing overhead costs into one cost pool, and charged $120 overhead cost to each unit of
product. Azure made 4,800 units of engines and 3,200 units of propellers last year. The cost
accountant believes that there are signifi cant d

Avant-garde Architects (AGA) specializes in industrial properties. It has fi ve architects who

work on the projects directly with clients, and each of the architects’ annual salary is
$231,000 based on 2,200 hours per year. The architect will not be paid more, if he or she works
more than 2,200 hours per year. The ar

Pinto Company manufactures printers and sells them for $150 each. Pinto’s capacity is
20,000 units per year. The following are the costs for making one  nit:Direct
materials.......................................... $25.00Direct labour.................................................
55.00Variable manufacturing over

Pick a cost from your personal budget that varies, such as entertainment, education, or
automobile operating expenses. For this cost, practice using the estimation techniques you have
learned in this chapter. REQUIREDIn what ways is your personal budget estimation problem the
same as the cost estimation problem for a b

Refer to Exercise 8.24.In exercise 8.24Cedar Hill Manufacturing produces wooden outdoor
furniture. Cedar Hill uses the direct method to allocate service department costs to the production
departments. There are two service departments: administration and custodial services, and two
production departments: cutting and a

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Sonica Ltd., manufactures medical ultrasound products. The ultrasound products require high
precision and rigorous testing before they are sold. The annual overhead cost for quality control
is $650,000, and all units produced have to be tested for quality control. Sonica makes 4 product
lines. The quality control is se

1. Which of the following statements is true? a. In a special order decision, additional fixed costs
are irrelevant costs. b. In a keep or drop decision, allocated fixed costs are relevant costs. c. In a
product emphasis decision due to constrained resources, the contribution margin per unit is
irrelevant. d. In a make
The manager of Parton’s Pottery Company believes that the company will sell 800 place
settings of pottery dinnerware next month. She expects to have 100 place settings in finished
goods inventory at the beginning of the month and would like to have 200 place settings in
ending inventory. Each place setting requires 3

Rose Flour Company makes fl our from high-protein lentils. It uses a process costing system. In
the monthof January, the company started 11,350 units and completed and transferred out 8,000
units. The inspection process occurs at the 60% point and the process results in normal spoilage
of 13.5% of the good units passed

Ridgeway Associates rents space to landscape design business and an environmental consulting
business. Ridgeway Associates provides payroll/tax reporting services and custodial services as
part of the rental contract. To determine the monthly rental fee, Ridgeway Associates must
allocate the payroll/tax reporting costs

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DeBerg Company has developed the following sales projections for its second and third
quarters:May................................
$100,000June.................................120,000July...................................140,000August.....................
.........160,000September........................150,000October..

Which of the following is considered an adequate performance measure in the learning and
innovation perspective of the balanced scorecard?a. Cycle timeb. Employee turnoverc. Number
of new customersd. Revenue growth

Bombardier’s goal is “to continuously find better ways to bridge distances and bring
people together.” In working towards this goal, Bombardier uses a product innovation
lifecycle (www.bombardier.com/en/sustainability/sustainability-approach/our-product-
innovation-lifecycle.html). The goal of this approach is “

The Martell Company has recently established operations in a competitive market. Management
has been aggressive in its attempt to establish market share. The price of the product was set at
$5 per unit, well below that of the company’s major competitors. Variable costs were $4.50
per unit, and total fixed costs were

1. Which of the following statements is true? a. A cost may be simultaneously direct and indirect
to different cost objectives. b. Indirect costs can be identifi ed specifi cally with a given cost
objective in an economically feasible way. c. Direct costs cannot be identifi ed specifi cally with
a given cost objective

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Lucien Ltd. manufactures custom-made doors and uses a normal job costing system to allocate
overhead costs, based on labour hours. The direct labour rate is $40 per hour. Direct materials
used in the production amounted to $145,000. The additional cost information for last year is as
follows: Inventory balances were: R

Write a Memo about "Best leadership qualities to adopt"

1. Which of the following statements is true if the overhead control account has a debit balance
at the end of the period? a. Overhead is over-applied, and the difference should be credited to the
appropriate accounts. b. Overhead is over-applied, and the difference should be debited to the
appropriate accounts. c. Ove

Freedom Company manufactures medical scooters for people who need assistance in mobility.
Facing rising utilities expenses and labour costs, Freedom is contemplating outsourcing the
production of one of its product lines, FreeMe. Currently, Freedom makes 3,000 units of FreeMe
annually. The cost structure for one unit o

S-T Inc. processes material in 1,000-litre batches. Each batch results in 400 L of main product X,
500 L of main product Y, and 100 L of by-product Z. Material is added at the start of the
process. The joint products emerge at the end of the process. By-product revenues are treated as
a reduction of joint costs at the

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Phillies Company manufactures custom made awnings. Phillies uses a normal job-costing
system, based on the direct labour cost. The direct labour rate is $25 per hour. The budgeted
labour hours for the quarter are 2,000 hours. The actual overhead rate for this past quarter is
$32.50 per labour hour. The cost information

Sawdust Inc. wants to reduce its inventory of a particular direct material by 40%. The inventory
at the beginning of the budget period is 120,000 litres at $9.90 per litre. The production budget
requires the company to manufacture 84,000 units of output next month. Each of these units
requires 2.5 litres of the direct

The CEO of Central Industries has requested a forecast for next month’s maintenance costs.
Three possible levels of operations and potential cost drivers are as follows (all within the
relevant range): Refer to the information in Exercise 2.41. Data are available on the Wiley
website at www.wiley.com/go/eldenburgcan

Spencer and Church is a CA firm engaged in local practice. Some selected items from its chart of
accounts are listed here. REQUIREDFor each account, indicate whether the account represents a
fixed (F), variable (V), or mixed (M) cost for the operations of the local practice office. If mixed,
indicate whether it is pred
1. In process costing, if the units in beginning inventory are at less than 100% completion, what
will be the cost of production per equivalent unit for the period under weighted average costing
during periods of rising prices? a. The same as the cost per equivalent unit under FIFO b. Higher
than the cost per equivalen

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Appleby Community Centre (ACC) offers various courses for residents in the area. One of the
biggest overhead costs is the administration cost, which includes registration, coordinating with
the instructors and students, and room bookings. ACC runs the courses three terms a year, using
30 classrooms each term, and offer

Write a paper on "healthcare fraud"

Halton Inc. manufactures kitchen cabinets to customer order. Halton uses a normal job-costing
system to allocate manufacturing overhead cost, based on the direct labour hour. The direct
labour rate is $20 per hour. Last month, the work-in-process account was charged $48,000 for
direct labour and $27,000 direct material

The managers of ACME Manufacturing are discussing ways to allocate the cost of service
departments, such as quality control and maintenance, to the production departments.To aid them
in this discussion, the controller has provided the following information: Using the direct
allocation method, the total amount of overh

Write a paper on "Data Security and Management Mechanisms", including "Data Backup,
Disaster Recovery and Business Continuity Planning"

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Captain Fred’s is a fish hatchery that raises two different types of trout for release into local
lakes as part of a restocking program. These small 5 to 10 cm juvenile fi share known as
fingerlings. REQUIRED:A. List five joint costs that Captain Fred’s is likely to incur in
raising fingerlings.B. The fingerlings

Marsa Co. uses a weighted average process costing system. The following data are for the
production department for the month of February. The February ending work-in-process
inventory was 75% complete with respect to both materials and conversion costs. REQUIREDA.
What is the number of units in the February ending work

1. What is the variable cost if the sale price per unit is $40? a. $8.00 b. $16.00 c. $24.00 d.
$40.002. What is the degree of operating leverage if the sales volume is 2,000 units? a. 16 b. 8 c.
4 d. 13. What are the sales needed to obtain earnings before tax of $6,000? a. $ 60,000 b. $
90,000 c. $120,000 d. $180,000
ProTrain is a training company that specializes in leadership and team-building programs.
Recently, ProTrain hired Rico Du, a business graduate, as a general manager in hopes of
expanding its business. Rico learned a lot about risk management in school and believes that
managers need to have sufficient training in risk

Arcadia, Inc. manufactures souvenirs and sells the products to souvenir shops across Canada.
Lisa McKay is the new owner, and is concerned about the low margins. She would like to fi nd a
way to improve the company’s profitability. The accountant provides her the following
financial information: sales are $250,000, o

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Bluebird Company uses a standard cost system under which overhead is applied on the basis of
direct labour hours (DLH). The following information is summarized from its preliminary
budget on manufacturing costs: The flexible budget for total factory overhead can be expressed
asa. $ 17,250 +$7.85 per DLHb. $105,000 +$5.

Babe Mobile manufactures 3 types of baby strollers: Lite, Elite, and Polite. The current
information on sales and cost structure for the three products are as follows: REQUIREDA.
Calculate the unit contribution margin for each model of stroller. B. Assuming that the sales mix
remains constant, calculate the contributio

Sushime has been operating two profitable restaurants in Vancouver and Toronto for several
years. A year ago, Sushime expanded its business to Montreal, and the Montreal restaurant has
been suffering losses since its opening. The annual income statement for last year for the three
restaurants is as follows: A big porti

A university student, Brad Worth, plans to sell atomic alarm clocks with CD players over the
Internet and by mail order to help pay his expenses during the fall semester. He buys the clocks
for $32 and sells them for $50. If payment by cheque accompanies the mail orders (estimated to
be 40% of sales), he gives a 10% di

Describe a system development life cycle (SDLC) Describe a scenario in which the SDLC might
be employed in business. Include a discussion of potential challenges in the SDLC process and
how the team might mitigate these challenges.

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We have defined business risk as the possibility that an event could occur that interferes with an
organization’s ability to meet strategic goals oroperating plans. REQUIREDIdentify and
briefly explain business risks for each of the following decisions.A. The managers of Flow
Systems, an irrigation equipment manufact
In 2016, Haley’s Department Store devoted 600 square metres to the display and sale of
clothing, 150 square metres to linens and bedding, and 200 square metres to jewellery and
cosmetics. The store is 1,000 square metres, and 50 square metres were unused. The cost to
maintain the store was $95,000, which was allocate

Explain the macroeconomic variables that surrounded that event. For example, what was GDP,
etc, during that time? What factors caused the event? Did the U.S. Government do anything to
intervene to help lessen the severity of the crisis, and if so, what did it do and what was the
outcome? Did the event affect U.S. polit

The sales forecast for ceramic pottery handcrafted by Fergie Industries follows. Beginning
inventory for the year is expected to be 1,000 ceramic bowls, and the production manager prefers
to maintain an ending inventory of 10% of the next quarter’s
sales.Quarter..............................Number of Ceramic BowlsFir

Following is information about Forester’s Furniture’s direct labour hours and wages last
period.Actual labour hours at the standard price per hour...........................................................
$2,184Actual labour hours at the actual price per hour.........................................................

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Support each answers with an example related with your experience in Auditor and Accountant.
Question 1: Describe your experience in planning and managing a project or an assignment
including the way you utilized your behavioral and technical expertise, timelines, resources,
related documents, and information receiv

Refer to 11.24. Prepare the journal entries for the direct labour price and efficiency variances.
Assume that Forester’s Furniture uses a Wages Payable account to record direct labour. Data
from Exercise 11.24:Following is information about Forester’s Furniture’s direct labour
hours and wages last period.Actual l

Devon allocates support department costs using the direct method and estimated costs. The
support department costs are budgeted at $88,000 for Department A, $63,000 for Department B,
and $40,000 for Department C. These costs are allocated using the proportion of total cost the
firm would pay to an outside service provi

Lynn Lin rented a cart in a mall to sell covers for cell phones and tablets. The mall charges
$2,250 per month for rent, cart rental, and utilities. In addition, the mall takes 2% from the total
revenue. Lynn decided to pay herself 18% commission based on sales. On average, the cost of
the covers is 20% of the sales pr

Use the following information to answer questions.Viva Electronics produces and sells two
products, VE1 and VE2. Viva incurred $168,000 overhead costs in a single cost pool. Viva
allocates the overhead cost to each product based on the machine hours. The cost accountant
gathered the following additional information abo

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1.If total fixed costs doubled and contribution margin per unit was cut in half, what would
happen to the breakeven point? a. It would decrease by half. b. It would double. c. It would
triple. d. It would quadruple2. What is BioTec’s contribution margin ratio? a. 60% b. 40%
c. 30% d. 20%

The most important difference between a master budget and a flexible budget is that the master
budget isa. Prepared by the head office while flexible budgets are prepared in each division.b.
Based on planned volume while the flexible budget is based on actual volume.c. Based on actual
volume while the flexible budget i

Consider the following budgeted data for the client case of Thanh Ng’s accounting firm. The
client wants a fixed-price quotation.Direct professional labour................................... $20,000
Direct support labour............................................. 10,000 Fringe benefi ts for direct labour...........

At the end of April, department A at Carson Company transferred all production to fi nished
goods inventory. During May, the department started and fully completed 80 units. The month-
end work in process (WIP) was 100% complete with respect to direct materials and 0% complete
with respect to conversion costs. Manufactu

Use the following information to answer questions.Viva Electronics produces and sells two
products, VE1 and VE2. Viva incurred $168,000 overhead costs in a single cost pool. Viva
allocates the overhead cost to each product based on the machine hours. The cost accountant
gathered the following additional information abo

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Delmar Ltd. manufactures industrial kitchen equipment. Delmar uses a normal job-costing
system to allocate manufacturing overhead cost, based on the machine hours. The selected
account balances are as follows: The budgeted manufacturing overhead costs and machine hours
were $126,000 and 5,600 hours. The actual machine

Which of the following is a disadvantage of the balanced scorecard for evaluating a

manager’s performance?a. It forces a company to consider the range of activities and results
that lead to success, not just short-term financial criteria.b. It suggests to management that
customers, learning and innovation, internal p

Cedar Hill Manufacturing produces wooden outdoor furniture. Cedar Hill uses the direct method
to allocate service department costs to the production departments. There are two service
departments: administration and custodial services, and two production departments: cutting and
assembly. Administration costs are alloc

Hudziak Industries has two separate profit centres: Chemicals and Cosmetics. The firm acquires
its major ingredient for both divisions jointly. Currently, this material is purchased in 1,000-kg
lots for $2,000. The material is passed through an exclusive separator process. After separation,
Chemicals receives 300 L of

1. Which of the following statements best describes the objective of kaizen costing? a. To
accumulate costs that are associated with a short-term or long-term project. b. To determine all
costs related to the quality of a product. c. To reduce costs and improve quality through
continuous improvement. d. To simplify cos

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A business uses the step-down method to allocate service department costs to the manufacturing
departments. There are two service departments and two manufacturing departments, as shown
here: Plant administration costs are allocated based on labour hours, and custodial services costs
are allocated based on space occupi

Which service department should be allocated first, based on the amount of service provided
(determined by costs), using the step-down method of allocation? a. Department A b.
Department B c. Department C d. Department X or Y

Pick one of the 22, MIT 6.858 Computer Systems Security, Fall 2014 videos and create your
own thread discussing at least three concepts presented in or that you learned from the
video( Information Security). Link: https://www.youtube.com/playlist?
list=PLUl4u3cNGP62K2DjQLRxDNRi0z2IRWnNh

Data for the most recent three months of operations for the RainBeau Salon appear here: A
general cost-of-living salary increase occurred at the beginning of May. REQUIREDA. What is
the total cost function for RainBeau Salon? B. If the average fee per appointment is $25, estimate
the appointments required in June to br

Easton Company manufactures and sells three models of baby cribs – Angel, Bella, and Cutie.
The information on these three products is as follows: Easton’s production capacity is 20,000
machine-hours per year. Product line fi xed costs can be eliminated if the product is not
produced. REQUIREDA. Compute the profi t

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Georgette Rheingold owns and operates a fruit smoothie manufacturing operation, Nutri-
smoothie. She processes fruit and adds it to yogurt to produce fruit smoothies, the main product.
She sells the rinds and other waste to a recycling organization that turns the waste into compost.
Neither product requires processing a

Deepa Company manufactures two products using a joint process. The cost of materials used
during a typical period is $55,000, while labour and overhead are $65,000. This level of
operations results in 10,000 kilograms of product 1 and 30,000 kilograms of product 2. Product 1
can be sold “as is” for $4/kg. Product 2

The income statement information for Waterford Ginseng Growers follows: REQUIREDA.
Using the general decision rule, which product should the corporation emphasize? Support your
answer with calculations. B. Using the general decision rule, should the corporation drop Regular
(assuming no changes in demand for other prod

Steam Whistle Brewing is a successful brewery engaged in the development and production of
specialty micro brews. It uses an activity-based costing system. During the past year, it has
incurred $1,250,000 of product development costs; $850,000 of materials handling costs;
$2,500,000 of production line labour costs; $70

A National Accounting Case Competition is being held at a conference in Calgary, Alberta this
year. You and the other two members of your team were selected to represent your school in the
competition. To obtain funding for your 4-day trip, your team is preparing a budget to submit to
your school for approval. Your tea

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Use the following information to answer Questions.The information below pertains to production
activities in the refi ning department of Burn Corporation. All units in work in process (WIP)
were costed using the FIFO cost flow assumption. 1. What was the conversion cost in the WIP
inventory account at February 28? a. $

Toronto-Dominion Bank (TD) prepares a Corporate Responsibility Report in accordance with

G4 guidelines. See the report at www.td.com/document/PDF/corporateresponsibility/2014-Final-
CRR_EN.pdf. See the G4 GRI Index at www.td.com/corporate-responsibility/report-centre/gri-
2014/index.jsp. Required:On the G4 GRI Index webs

Winner Gifts manufactures and sells earphones. The unit selling price for a set of earphones is
$18, and the variable cost is $8. The annual fixed cost is $360,000. The machine hour capacity is
32,000 hours. Currently, Winner Gifts is working at 95% of this capacity. The machine can make
2.5 units per hour. A credit un

Weston Ltd. manufactures two models of automotive parts—LD and XD. Weston has been
using the normal costing based on machine hours to allocate manufacturing overhead. Last year,
the manufacturing overhead was $960,000, and machine hours used were 40,000 hours. Forty-fi
ve percent of the machine hours were used for LD
Use the following information to answer Questions.The following information is selected from
the accounting records of Walmer Company: 1. What was the cost of goods manufactured for the
year? a. $339,000 b. $307,000 c. $296,000 d. $293,0002. What was the cost of goods sold for
the year? a. $339,000 b. $312,000 c. $307

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Here are data for the stove division of Appliances Now, which produces and sells a complete line
of kitchen stoves: The budget, set at the beginning of the year, was based on estimates of sales
and costs. Administrative expenses include charges by corporate headquarters for providing
strategic guidance. These fixed cos

New Ventures intends to start business on January 1. Production plans for the first four months
of operations are as follows:January.........................20,000 unitsFebruary.......................50,000
unitsMarch...........................70,000 unitsApril..............................70,000 units Each unit requir

Submit a draft of your IT project report that addresses the following section: Section 1: Project
Design: Analyze the problem that you have identified and explain why the problem is significant

Lynn Company uses a standard cost system. Overhead is applied on the basis of direct labour
hours (DLH), and the annual practical capacity of 42,000 DLH is used in establishing the
standard overhead rates. The following summarizes budget and actual data for the past year:
During the year, 90,000 units were sold. There

Write about "EDUCAUSE Learning Initiative's (ELI's), 7 Things You Should Know About
series provides concise information on emerging learning technologies and related practices.
Each brief focuses on a single technology or practice (Educause, 2013)." For this week's journal
entry, please select this link: https://libra

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You need to submit your Business Case Presentation. You will gain practical experience
applying the System Development Life Cycle model and related techniques by undertaking an
individual project based on a real organizational need. You will perform analysis of an issue or
regulatory requirement and develop a solution

Seer Manufacturing has projected sales of its product for the next six months as
follows:January..............................40 unitsFebruary............................90
unitsMarch..............................100 unitsApril...................................80
unitsMay....................................30 unitsJun

Big Arber Company ordered parts from a foreign supplier on November 20 at a price of 56,000
pijios when the spot rate was $0.26 per pijio. Delivery and payment were scheduled for
December 20. On November 20, Big Arber acquired a call option on 56,000 pijios at a strike
price of $0.26, paying a premium of $0.004 per pij

Write a paper about Amazon's Mission Statement, Amazon.com which has had a clear focus and
a solitary mission since it began. Founder Jeff Bezos has publicly referred to the Amazon.com
mission statement as the guiding force behind his leadership decisions many times in the
company's 18-year history. It can be conclud

Write an informative essay and an outline on "How to manage mental illness".

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Thomas Johnson is a timber and Christmas tree farmer who attended a Project Management class
last year, during his off-season. When the subject of Earned Value came up in class he wondered
if he was using EV. In the summer Johnson hires and trains crews who work to shear fields of
Christmas trees for the upcoming Hol

What internationalization and localization best practices and principles does the company need to
consider before expanding abroad? Provide a detailed explanation of each best practice and
principle you think is important for the company to consider. Justification: Why should the
company consider these best practic

1. Give an example of a change situation in which you were recently involved. Did you resist?
Why or why not? What was the ultimate outcome? 2. Change is a significant part of today's work
environment. But, change is often difficult and problematic for employees. Can new employees
change a company's culture? If so, h

In 2009, the Federal government passed legislation that more than doubled the taxes on
cigarettes. USA Today published this article usatoday30.usatoday.com/money/perfi/taxes/2009-
03-31-cigarettetax_N.htm That included the estimated effect on consumption. Given the statistics
cited in the article, is the demand f

Corporate governance Required Assume you have been employed as a corporate governance
consultant by the Australian Institute of Company Directors (AICD). The AICD is concerned
that many company directors hold the opinion that the company's board of directors has a
responsibility to place the interests of shareholders a

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Select a heavily trafficked website such as cnn.com or disney.com or gap.com, etc. Then
download a free logistical web tracking tag auditing add-on tool such as Firebug for Mozilla
FireFox, or Fiddler, or WireShark or HTTPwatch, or any other similar HTTP
debugger/monitoring/network sniffer tool. You can download Firebu
1. Create a Risk Register for the project 2. Identify at least 3 to 4 potential risks and include
positive risks as well 3. Plot the risks on a probability/impact matrix. Assign numeric values 1 -
10 to each risk with one being the lowest and 10 the highest. 4. Perform a SWOT Analysis

Write 4th Iteration of "Optimizing Performance of Critical Web Applications in Banking

Industry"

Write an essay on that topic: "Explain the importance of osmotic pressure to microbial growth ".

Write an executive summary on the Maroochy Shire Sewage Spill case study. Your summary
should not exceed one single spaced page and should include Who, What, When, Where, Why
and How the situation could have been handled. Or, perhaps it also might include how the
situation was handled correctly. If you are quoting mate

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The Internet of Things research paper discusses the network of physical objects that are
embedded into electronics and computers that allow machines to communicate with each other.
The Paper Write an essay on the chosen topic.

1. What is E&P? How do distributions from E&P affect taxes? What are the various types of
dividends that corporations distribute? How do dividends affect taxes? Should corporations
structure dividends to reduce taxes for their shareholders? 2. What are the tax effects on the
corporation during liquidation? What are t

Write a paper on "Why is Data Important?"

Write about the "Impact of Childhood Obesity in Mental Health" You are supposed to write the
conclusion part of the paper.

As the country focuses on the restructuring of the U.S. health care delivery system, nurses will
continue to play an important role. It is expected that more and more nursing jobs will become
available out in the community, and fewer will be available in acute care hospitals. 1. Write an
informal presentation to educa

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Use your own words, please define the followings: 1. Globalization 2. Exchange rate. 3. Bid-Ask
spread 4. Transaction risk 5. Deficit and Surplus 6. Interest rate parity 7. MNC 8. FDI 9.
Arbitrage 10. Strategy 11. Difference between Futures and Forwards 12. Hedging and
Speculation 13. Finance 14. Swap 1

Social Psychologists have identified several different "self-serving biases"(e.g., perceiving the
self as better than average, taking credit for success while denying blame for failure, unrealistic
optimism about the future, distorted memories of the past, false consensus effect, false
uniqueness effect). Give specif

Discusses how enterprise data warehousing has evolved and the Microsoft approach to data
warehousing. Topics discussed include a review of traditional data warehouses, key trends in
breaking traditional data warehousing, and how to evolve to a modern data warehouse. This will
be the basis of the presentation you create

Write a paper on "RFID in the Auto Industry"

You need to read the case study "A Comparative Analysis of Utility Rate Forecasting: The Cape
Coral Experience1" After reading this case, what processes would you implement if you were the
business manager for Cape Coral? 2. What implications does the failure of the utility rate study
in 1995 have for the city in re

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Determine the target customer/market(s) that the vehicles in each of these ads would appeal to.
In your post, give information about each target group. It could include information related to
age, lifestyle values, attitudes, wants and needs, gender, age, number of kids, education income,
stage in the household lifecyc

The Internet of Things research paper discusses the network of physical objects that are
embedded into electronics and computers that allow machines to communicate with each other.
Create a PowerPoint presentation for your paper to be presented in class on the assigned date and
time. You may use images and short vide

Developing an organizational chart is an important task for business strategists. Organizational

charts must be regularly evaluated and modified to accommodate current market conditions and
situations, and to accommodate any new strategies and objectives. What type of organizational
chart is illustrated for The Walt

Write a paper about the "web analytics" Specifically, the follow critical elements must be
addressed: a) Recommendation: Which web analytics strategy or tactic should the company use?
Why? In other words, recommend a strategy the company can implement to track and analyze
website performance. Then justify why the com

Complete the following two documents: Copy and paste your Quarterly Decision Summary from
the Interpretive Simulation program into a Microsoft Word document. Then upload this file to
Canvas via the Upload instructions at the bottom of this page. Next, create a Microsoft Word
document to respond to the following questio

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Write an article on the difference between men and women in negotiation. Reviews should
include a synopsis and your opinion of the article.

Using the internet search engine of your choice, search for and read the article titled "Hiring the
Very Best," by Tracy Mullin (2005). Based on the article, consider the approaches to
organizational design. Analyze the effects and applications of the various organizational
structures and levels of authority. Given

A. What are the key symptoms of groupthink? What problems and shortcomings can arise in the
decision-making process as a result of groupthink? B. Do you think that individuals or groups are
better decision-makers? Justify your choice. In what situations would individuals be more
effective decision-makers than groups,

Make a presentation on RFID in Computer industry. (RFID in Banking Industry)

Write an article on "RFID and RFID Solutions: A Case of Speedy Services Company

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Read the Case Scenario Mr. C., a 32-year-old single man, is seeking information at the outpatient
center regarding possible bariatric surgery for his obesity. He reports that he has always been
heavy, even as a small child, but he has gained about 100 pounds in the last 2-3 years. Previous
medical evaluations have not

Write an essay about the molecular level of mechanism and the antimicrobial resistance.

Each of the following components of the business plan should be used as headings. For your
chosen business: Identify the Start-Up Resource Requirements People (Explain how you will
build the initial team. Will you use professional advisers (must provide support as to why or why
not). Will you hire employees or outsou

Discuss the work of the Robert Wood Johnson Foundation Committee Initiative on the Future of
Nursing and the Institute of Medicine research that led to the IOM report, "Future of Nursing:
Leading Change, Advancing Health." Identify the importance of the IOM "Future of Nursing"
report related to nursing practice, nursin

Conformity and Obedience Social Psychologists make a distinction between two types of social
influence: Informational and Normative. Consider the role of both Informational and Normative
influence in Nazi Germany and the Holocaust. Which do you think played a bigger role or was
they equally important? Stanley Milgram s

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Analyze an organizational culture. This could be the organization you work with, or it could be
some other organization to which you have access. Remember that clubs, associations, and
churches can be considered organizations. Research (data gathering) should include (but does not
need to be limited to) mainly primary

Write a research essay about the History of the American Jury Trial. Research the history and
constitutionality of the American Jury Trial and one specific case, which proceeded through jury