Unit of Sales = $3‚150‚000 / $120= 26‚250 passengers Unit of Sales = 26‚250/54= 486.1 =486 passenger cars D) (Refer to original data.) Fuel cost is a significant variable cost to any railway. If crude oil increases by $ 20 per barrel‚ it is estimated that variable cost per passenger will rise to $ 90. What will be the new break-even point in passengers and in number of passenger train cars? Unit CM = 160 – 90= 70
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base and their product expectations. There is a greater emphasis on inspections and quality control‚ reinforcing the need for an elaborate information management system. It appears that the full potential of SSC profitability is not being realised due to reliance on an outdated information and cost accounting model. The objective of this report is to elucidate the method of integrating SSC operational processes‚ information and cost accounting aspects through ABC‚ thus aligning them with their competitive
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Chapter 9 Profit Planning and Activity-Based Budgeting McGraw-Hill/Irwin Copyright © 2011 by The McGraw-Hill Companies‚ Inc. All rights reserved. Learning Objective 1 9-2 Learning objective 1 • List and explain five purposes of budgeting systems. Purposes of Budgeting Systems Budget Budget a detailed plan‚ expressed in quantitative terms‚ that specifies how resources will be acquired and used during a specified period of time. 1. Planning 2. Facilitating Communication and Coordination 3
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2/c Tyler Hames Managerial Accounting Case: A4-61 PROBLEM STATEMENT: Axis Systems specializes in servers for work-group‚ e-commerce and ERP applications. The company’s original job costing system has two direct cost categories: direct materials and direct labor. Overhead is allocated to jobs at the single rate of $22 per direct labor hour. The CFO recently spear headed the allocation issue of jobs and came up with an ABC system to compare to the traditional accounting system. Axis System has
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manufacturing costs for Finlon Upholstery using the job-order costing system using the following information: Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company ’s work-in-process on December 31‚ 2001‚ consisted of one job (no. 2077)‚ which was carried on the year-end balance sheet at $156‚800. There was no finished-goods inventory on this date. Finlon applies manufacturing overhead to production on the basis of direct-labor cost. (The budgeted
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The 13th Amendment‚ passed by Congress January 31‚ 1865‚ and ratified December 6‚ 1865‚ states: "Neither slavery nor involuntary servitude‚ except as a punishment for crime whereof the party shall have been duly convicted‚ shall exist within the United States‚ or any place subject to their jurisdiction." The passing of this amendment freed slaves and made it illegal to have slaves‚ but the 13th Amendment did not give African-Americans the equal rights that they longed for. Consequently‚ slavery
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Course: Managerial Accounting (ACCTG 4B) – Fall 2014 Lab Assignment No: 8 (Chapter 23) Assignment Due Date: 10/30/14 by 6:00AM Instructions Complete the following problems; make sure to include your calculations. Any incomplete work or partially completed will automatically receive zero points. PART I: Herron Company has budgeted the following unit sales: 2008 Units April 25‚000 May 50‚000 June 75‚000 July 45‚000 Of the units budgeted‚ 40% are sold by the Southern Division at an average
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Amazon for these years? What different interpretations about future performance could a financial analyst infer from this change? What information could Amazon’s management provide to investors to clarify the change in inventory turnover? What are the costs and benefits to Amazon from disclosing this information? What issues does this change raise for the auditor? What additional tests would you want to conduct as Amazon’s auditor? Amazon had annualized sales of $51.6 billion and an implied annualized
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Introduction to Cost and Management Accounting Lecturer: Nadini Persaud Contact Information: Email: nadini.persaud@cavehill.uwi.edu npersaud07@yahoo.com Office Location: Upstairs Main Library Tel: 417-4296 (DOMS General Office) 417-4297 (NP Office) March 2nd 2013 mid-term exam Contents Decision Making 3 Theory of Constraints 4 IMA Guidelines for Ethical Behavior 4 Competence 4 Confidentiality 5 Integrity 5 Credibility 5 Corporate Social Responsibility
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Windows server 2008 comes in different versions for the different users‚ not all users need all the same features. The versions are web edition‚ standard edition‚ enterprise edition‚ and datacenter edition. The significance of them are WE 1 OS Is permitted‚ 32-bit 4GB 64-bit 32GB‚ maximum number of CPUs 4. SE hyper-V included‚ plus 1 virtual instance‚ terminal server ‚network access protection‚ and CALs. EE plus 4 virtual instance‚ 32-bit 32GB 64-bit 2TB‚ CPUs 8‚ cluster service yes 16 nodes per
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