Case Background Classic Pen Company had been the low-cost producer of traditional BLUE pens and BLACK pens. They had been thinking to extend their product line into new products that offer premium selling price. Consequently‚ five years earlier they introduced RED pens‚ which were sold at 3% premium price. A year back they introduced PURPLE pens‚ which sold at 10% premium price. Though the new products seem profitable‚ there has been a dip in the overall profitability and the new products are
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calamity”. It foreshadows the audience on the introduction of what Father Flynn will have to deal with later on Through the use of Symbolism is the ”Ballpoint Pen” situation. It present the idea of how Sister Aloysius disciplines Sister James of not letting students to use ballpoint pen in classroom instead of using the more traditional “fountain pens”. This states the presence of modernisation as time progresses of the Vatican I. It also symbolises the age differences between Sister Aloysius and Sister
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ABSTRACT The Smart NoteTaker is such a helpful product that satisfies the needs of the people in today ’s technologic and fast life. This product can be used in many ways. The Smart NoteTaker provides taking fast and easy notes to people who are busy one ’s self with something. With the help of Smart NoteTaker‚ people will be able to write notes on the air‚while being busy with their work. The written note will be stored on the memory chip of thepen‚ and will be able
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It is my sincere belief that the pen through which we write words is surely mightier than the sword. Allah Almighty said in his first revelation “READ! And your Lord is the most generous‚ He who has taught by the pen‚ has taught man that he knew not.” These words of the Holy Quran prove the universal truth that the pen is the first mightiest thing that has brought the revolution of knowledge‚ wisdom and education in human being. The pen looks like a small ordinary thing. It is also not very costly
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Classic Pen Activity-Based Costing Analysis Executive Summary By using the volume based costing system‚ Classic Pen appears to be profitable and making a good return on sales of blue‚ black‚ red‚ and purple pens. The percentage of return on sales of all four colors of pens seems to be no less than 17%. Once the traditional income statement is analyzed‚ the indirect costs are lumped together in the general cost pool titled “overhead”; these costs should be broken down into specific cost pools.
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Part A My essay will examine five ways of identifying a setting as inclusive. I work as a nanny in a sole charge role‚ in a family home. I work with a family of 3 children‚ one of the little girls has additional needs and she attends a special needs school. I will reflect on my life experiences and the course material within this essay and how this has influenced my understanding of inclusion. Inclusion is about feeling like you belong‚ being valued and feeling happy within the setting and the local
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D The Ballpoint pen People wrote with feather pens and then used pens (5) … metal points. They had to dip the point into ink after every few letters. Next someone invented a fountain pen that could hold ink inside it. A fountain pen can wrtie several pages before you have to (6) … it again. Two Hungarian brothers‚ Ladislao and Georg Biro‚ invented the ballpoint pen that we all (7) … today. They left Hungary and started making ballpoint pens (8) … England in 1943 during World
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THE CLASSIC PEN COMPANY Activity Based Costing case study Topics • About The Classic Pen Company • Issues • ABC introduction at TCPC • Managerial implications • Recommendations School of Business and Economics - Opleiding tot Registercontroller (EMFC) About • Classic Pen Company is a low cost provider of traditional BLUE and BLACK pens • High profit margins (over 20% of sales) • Cost allocated on basis of traditional cost price method • Introduction of new colors (RED and PURPLE
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Principles of Managerial Accounting 70-255-04 Classic Pen Company: Developing an ABC Model Submitted to: Peter Roth Submitted by: Jessica Bodnar 104042988 October 21st‚ 2014 Classic Pen Company are a low-cost producer of traditional blue and black pens. By adding red and purple pens they could add a 3% and 10% premium‚ respectively. Making the red and purple inks were more complicated but seemed more profitable‚ however their overall profit margins were going down
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RESEARCH PROJECT PROPOSAL 1 Eco Pen: Recycled Ballpoint pen Ink from Motor Oil Proponents: ACLAN JR‚ VIRGILIO P. ALDAMA‚ ALLIAH A. DE CHAVEZ‚ MYLENE JENVER E. MANGERON‚ AIRELL M. MASONGSONG‚ JOHN MICHAEL L. Colegio de San Juan de Letran - Calamba RESEARCH PROJECT PROPOSAL 2 Significance: Can you imagine how many historical documents were written with ink? What if ink were not invented? Probably we don’t have this idea or maybe this paper. Inks and oils
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