1697/361=4.7 8664/361=24 =24+4.7=28.7 3. Create a contribution margin income statement for Salem Data Services; Assume that intra company usage is 205 hours‚ Assume commercial usage is at the March Level. Revenue Variable costs Contribution Margin Fixed Costs Operating Income (loss) From the case we know that intracompany work was billed at $400 per hour‚ and commercial sales were billed at $800 per hour. Commercial 138*$800=$110‚400 138*$28.70=$3960.60
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suggestion to close SDS instead of keeping it. However‚ if they close SDS‚ the change in their net income will be: Exhibit 5 They will save costs in maintenance‚ power‚ and so on‚ but they will lose the rent profit $8‚000 if there is no other company rents that floor. Besides‚ they need to outsource and the outsourcing cost will be 205 hours * $800 per hour = $164‚000. Therefore‚ as it is shown in Exhibit 5‚ their extra cost of closing SDS will be $94‚356. If they don’t rent the place to other
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1.0 INTRODUCTION Prestige Data Services is a subsidiary of Prestige Telephone Company‚ a public utility. They are a computer data service company that does data processing for the parent company in order to perform data processing for the telephone company and to sell computer services to other companies and organizations. The company was opened to bring the additional revenue in order to offset the increases of telephone rate. Throughout two years of being in operation the subsidiary has been unprofitable
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Prestige Case Study Accounting Currently there are only two variable costs of the company‚ but as Anthony RN (2011 p476)) states when products have different unit contributions and when the product mix changes one approach to the C-V-P analysis is to treat each product separate entity and to construct a profit graph for that entity. A prestige data service provides a service and so the variable costs are only Power and labour rather then products who would have materials included. The variable
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Winning Hearts and Minds in War of Plagiarism Summary In Scott Jaschiks’ book titled “Winning Hearts and Minds in War on Plagiarism‚” Jaschik describes the issue of first-year English students plagiarizing work and the numerous faculty members’ solutions to solve plagiarizing. Teachers‚ like North Carolina State University professor Kate Hagopian‚ are working with first-year English students to teach students academic integrity and to understand why students plagiarize. Teachers have
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SALEM TELEPHONE COMPANY Professor William J. Bruns‚ Jr. & Julie Hertenstein Introduction Accounting is not always a black or white subject; there are many variables to consider when making a business decision. Looking past the numbers and being able to look at the larger picture will determine whether you will be an average manager or a great manager. Background Facing declining profits‚ Salem Telephone Company (STC) is evaluating the future of its subsidiary‚ Salem Data
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Prestige (sociolinguistics) From Wikipedia‚ the free encyclopedia Sociolinguistics Key concepts Code-switching Diglossia Language change Language ideology Language planning Multilingualism Prestige Areas of study Accent Dialect Discourse analysis Language varieties Linguistic description Pragmatics Variation People Sociolinguists Related fields Applied linguistics Historical linguistics Linguistic anthropology Sociocultural linguistics Sociology of language Category Category
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Clyde would not have more discretion in the recording of his bartering exchange. First of all‚ he could not make up his fair value. There are certain rules that you must follow with FASB. The fair value is consisting of measurements and how accurate it is. According to paragraph 505-50-30-02‚ “Paragraph 505-50-30-6 establishes that share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued
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Twin Lakes Mining Company Journal * Twin Lake mining Company‚ I represented the city of Tamarack in Minnesota. * There is serious problem between a city of Tamarack and the Twin Mining Company about few issues: Water‚ Air‚ Road conditions and taxes. * My Goal was to convince Twin Lake mining company to contribute with the city in all the government mandated clean ups and convince them that
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SCHINDLER’S LIST 1993 A Film by Steven Spielberg “Whoever saves one life‚ saves the world entire.” - Mishnah Sanhedrin 4:5; Babylonian Talmud Oskar Schindler Liam Neeson as Oskar Schindler CAST: MAIN • Liam Neeson as Oskar Schindler‚ a German Nazi businessman who saves the lives of over 1‚100 Jews by employing them in his factory. • Ben Kingsley as Itzhak Stern‚ Schindler’s accountant and business partner. • Ralph Fiennes as Amon Göth
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