Destin Brass is a large manufacturer of water purification equipment. Valves‚ pumps and flow controllers are three main products they make. The management was bothering by the rapid competition of valve market‚ wondering why their competitors can offer a lower sale price than theirs. In the end‚ they came up with the conclusion the cost allocation method was not accurate‚ and it led to the inappropriate pricing strategy. The company uses three methods to compute the unit cost of each product—traditional
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Destin Brass Products Problem: - The Company is producing 3 major products – Valve‚ Pump and Flow Controller. The Company is concerned about the price cutting of Pumps going on in the market every month. It is also surprised to see no change in sales of Flow Controller despite 12 ½% increases in prices. Current Scenario: - Currently it is using traditional accounting system‚ Unit of product is charged for material cost‚ labor cost (standard time for labor times the labor pay rate $16 per hour)
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Merlin’s Character Development in Le Morte d’Arthur Many characters take lots of thinking and organization to understand them. This is the same case for most of the characters in Sir Thomas Malory’s Le Morte d’Arthur. One must understand where each came from and what personality the author is trying to portray. In Le Morte d’Arthur we find Merlin to be a very creepy‚ powerful‚ and mysterious character. The first indication that Merlin is a very different kind of character comes out within
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Destin Brass Products Co. Case Report Q1: When Activity Based Costing (Weetman‚ 2010‚ p. 85) is used to calculate the monthly cost per unit‚ two types of costs are distinguished. Firstly the direct costs‚ consisting of the direct manufacturing costs and the run labor costs‚ and secondly the indirect costs‚ consisting of the machine usage costs or depreciation and the overhead costs. These costs allow us to calculate the monthly cost per unit‚ see Appendix 1 for the Excel file
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Gawain and the Green Knight” by The Pearl Poet. In the story “Le Morte d’Arthur” written by Sir Thomas Mallory‚ shows that during Gawain’s battle with Launcelot‚ Gawian would not give up until his death. There is more than one reason as to why Sir Gawain is a better‚ more courageous knight in “Le Morte d’Arthur” than he is in “Sir Gawain and the Green Knight”. The first way Gawain shows that he is a better‚ more courageous knight in “Le Morte d’Arthur” is by what he says to Sir Launcelot. After their
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activity-based costing method is very different from the existing standard unit costs and the revised unit costs. Exhibit 3 uses the traditional cost allocation system‚ which allocates all costs based on measures of volume. In the standard unit costs‚ Destin Brass uses direct labor as the only cost driver‚ which rarely meets the cause-effect standard wanted in cost allocation. Exhibit 4 is similar to exhibit 3‚ but instead‚ 4 uses materials and machine hours as the cost driver instead of just direct labor
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1. OBJECTIVE 1.1 To use Le Chatelier’s principle for determining the effect of change in concentration. 1.2 To use Le Chatelier’s principle for determining the effect of change in temperature. 2. INTRODUCTION Henry-Louis Le Chatelier‚ (born Oct. 8‚ 1850‚ Paris‚ France—died Sept. 17‚ 1936‚ Miribel-les-Échelles)‚ French chemist who is best known for Le Chatelier’s principle‚ which makes it possible to predict the effect a change of conditions (such as temperature‚ pressure‚ or concentration of
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A day that I enjoy going to the beautiful Destin beach in Florida. It was a good resting place‚ as it is usually quiet and peaceful. The weather was so perfect to go to the beach and placid. The white sand is burning my feet while listening to the sound of the waves and the cool sea breeze. I took a look around to see the beauty of Mother Nature‚ surfing and seagulls. I was finally out of the warm weather and cool for the beautiful sea water. When I walking along to the shore line of a beach‚ I
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Overview Le Chateau is a leading Canadian specialty retailer that offers contemporary fashion apparel‚ accessories and footwear. Founded in 1959 by Hershel Segal‚ the retailer was originally named “Le Chateau Men’s Wear”. The name was changed in 1962 to “Le Chateau”‚ when the product offering grew to include women’s clothing as well. Hershel and Jane Segal own a majority stake in the company‚ where through voting they control 76.4% of the company (Company Fillings‚ 2011). At first‚ Le Chateau’s
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lacks love and affection. Julia feels silly and ridiculed by Bertrand and does not understand why he chooses to act this way. However‚ in the movie Antoine is not in this scene and their relationship is strong and is working well. As well‚ later on dans le roman‚ Julia finds out she is pregnant and thinks Bertrand will be happy to know this. After telling him‚ she finds out that he is not happy she is devasted and this can be seen when she says >(156-166). This quote shows how terrible and angry Julia
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