Case Study: Classic Pen Company 1- Cost of production of the pens according to ABC method: INDIRECT FINGE BENEFICT INDIRECT LABOR TOTAL indirect Labor Indirect Labor Computer System Other Overhead Total overhead Quantity Overhear Rate 8‚000 20‚000 28‚000 Production Runs Setup Time Administration Run Machines 14‚000 11‚200 2‚800 8‚000 2‚000 14‚000 22‚000 11‚200 4‚800 14‚000 150 526 4 10‚000 146.67 21.29 1‚200.00 1.40 Total 28‚000 10‚000 14‚000 52‚000
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the most frequently used‚ pen and pencil. Since pencils are better for the environment‚ are less time consuming‚ have erasers‚ and save money‚ they are the most beneficial of all writing implements. Pencils are infinitely better than the pen because they are much less time consuming. A pencil glides over the paper much more quickly‚ which affords a more rapid of execution than the pen. Rapid pencil writing is easier to read than rapidly-made pen marks‚ for the reason that
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Ballpoint pen Ballpoint pen is a pen that used nowadays‚ using a smooth rolling point of the tip in the pen. Unlike fountain pen‚ you don’t need to fill in ink for writing. The first patent on a ballpoint pen was issued on 30 October 1888‚ to John Loud‚ a leather tanner‚ who was attempting to make a writing instrument that would be able to write on his leather products‚ which then-common fountain pens could not do. In the period between 1904 and 1946‚ particularly alternatives or improvements
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Milton Reynolds (1892–1976)‚ an American entrepreneur‚ was born Milton Reinsberg in Albert Lea‚ Minnesota. He is most famously known for the manufacture and introduction of the first ballpoint pen to be sold in the U.S. market in October 1945. He was also inventor of the “talking sign” promotional placard for retail stores‚ sponsor and crewman on the twin-engine propeller flight that broke Howard Hughes’ round-the-world record‚[1] and among the first investors in Syntex‚ which pioneered the combined
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Shakespeare’s presentation of magic in The Tempest In my opinion magic and the supernatural is by far the strongest theme in this play. The play is described as Shakespeare’s most magical play and certainly the language is most magical and quotable. The play is mostly based around magic and in particular Prospero’s magic. unlike Shakespeare’s other play Macbeth‚ the outcome of The Tempest is entirely the product of Prospero’s magic powers. Magic in The Tempest is represented in several different
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BLACK MAGIC Introduction: Black magic has traditionally referred to the use of supernatural powers for evil and selfish purposes. In modern times‚ some find that the definition of "black magic" has been convoluted by people who define practices that they disapprove of as "black magic". Black Magic is as old as our civilization is. Black Magic has basically been defined in two different ways: A) It is a bunch of Negative Energy that a person flows in the body of other and this ways it hurts or
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The Magic Circle The Magic Circle‚ by Donna Jo Napoli dealt with three main characters. In the story a woman named The Ugly One possesses the power to heal. The woman has a beautiful daughter named Asa. The Ugly one is a sorcerer; who also helps sick people who are possessed by demons. The Ugly one becomes a witch after biting the finger off a deformed baby child and desiring an exquisite golden ring. The main character is The Ugly Sorcerer who is a hunchback. At first she helps deliver
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The Pen Mortality is a fact of life for everyone and has been since Creation. As humans‚ we have the intelligence to realize and understand this because we possess the ability to reason and to learn. This ability‚ when combined with the presence of Life that keeps us in existence‚ beckons us to secure the future in some way and for some reason(s). We need not only the chance at life beyond our own which comes with the birth of our children‚ but also to leave our own names‚ our own ideas and beliefs
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Magic and Science‚ two topics which have been around for several hundred years and many confusion was arrived in the way about when these two were put into the co-relation with one another because some people believe in magic and some believe in science. Magic is related to the typical behavior whereas Science in knowledge adopted by observations and experiments‚ evaluation‚ and the following of common ideas [1][Gustav Kuhn‚ 2008]. In story of William Kamkwamba [2][William Kamkwamba‚ 2009]‚ he tried
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Tempest: Magic The Tempest‚ written in 1611‚ was one of William Shakespeare’s last plays. It has a combination of superb characters‚ interesting settings‚ and a good plot lineall held together by the running theme of magic‚ and its ever- present importance. A closer examination of the magic in The Tempest‚ and the public’s view of magic at the time‚ will give insight as to Shakespeare’s choice of magic as a theme‚ and why it has made the play so successful and timeless. Magic presented
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