E -11 DM 5 DL 4 VMO 3 FMO = 180‚000/50‚000 = 3.6 Total = 15.6 15.6 * 5‚000 (50‚000-45000) = 78‚000 E-12 DM 5 DL 4 VMO 3 Cost per unit = 12 $ EIV = 12 * 5000 = 60‚000 E-13 Difference 3.6 * 5000 = 18‚000 And 78‚000 – 60‚000 = 18‚000 E-14 CGS sold = 45000(sold) * 15.60 = 702‚000 E15 12 * 45000 = 540‚000 E16 Sales = 30 * 45‚000 = 1‚350‚000 CGS 702‚000 CM 648‚000 Less S & admin. 160‚000 Net income 488‚000 E17 Sales =
Premium Costs Variable cost Cost
CASE ANALYSIS MEMO TO: Samsung Management FROM: Team 3 DATE: March 27‚ 2014 SUBJECT: Samsung Case Analysis Executive Summary Samsung Electronics Company (Samsung) is a South Korean multinational electronics manufacturer with headquarters in Suwon‚ South Korea. It’s a flagship subsidiary of the Samsung Group and by the end of 2004 was responsible for $78.5 billion of the group’s $135 billion revenue (Chang & Siegel‚ 2009). It is a major manufacturer of component
Premium Flash memory Samsung Electronics
The Choice to Be a Conscious Change Leader Now that we have a common understanding of the functioning of conscious awareness and autopilot‚ we can discuss what we mean by taking a conscious approach versus an autopilot approach to leading transformation. Remember‚ we all have both of these mental capabilities and we fluctuate continually between them‚ sometimes operating with conscious awareness and other times operating on autopilot. Taking a conscious approach to leading transformation does
Premium Consciousness Leadership
INTRODUCTION AND BACKGROUND Time and attendance system are the modern-day equivalent of the paper time sheet or punch clock. This Electronic attendance is designed to explain how a system helps a teacher to keep an accurate attendance records for their students. An Electronic attendance system serves as a time log that is set up as a computerized database. The complex ideas are presented and developed logically. Important terms are defined in an easy and comprehensible manner that the reader
Premium Biometrics Scientific method Accuracy and precision
of inventory. Account affected would be cost of goods sold and inventory. 3. Related party transaction that could be material to the transaction valuation and needs to be disclosed as a related party transaction. Accounts affected would be equipment. 4. Employees performing work during idle time to save costs is a non-routine transaction that may end in materials‚ labor and overhead being incorrectly used on accounts. Account affected would be inventory‚ cost of goods sold. 5. Outstanding receivable
Premium Finance Audit Risk
social situations. Arguing is part of most conversations so being able to prove a point and convince others of ideas is a skill categorizes successful and unsuccessful people. I: “There are a great many ways to respond to others’ ideas‚ but this chapter concentrates on the three most common and recognizable ways: agreeing‚ disagreeing‚ or some combination of both”(56). The authors are expressing the different ways people can argue and idea. They can agree with the situation and add their own
Premium Logic Critical thinking Argument
Hi Team C‚ you presented 2 Word files‚ including a certificate of originality‚ as well as a file containing a memo of audit conclusions for the audit of the fixed asset cycle‚ and a memo on prepaid assets and other asset conclusions‚ as well as leadsheets for fixed assets and prepaid assets. Your memo contained excellent conclusions‚ including inconsistencies in the useful life of real property‚ computer equipment‚ and production equipment. You noted inconsistencies in depreciation method for various
Premium Depreciation Asset Liability
1. Tanglewood currently uses traditional predictors such as work experience‚ education and interview‚ to predict whether a candidate has the characteristics to excel in the areas of citizenship‚ absence‚ performance and promotion. These predictors are proven to predict a future employee’s promotion potential. However‚ only work experience can also predict performance‚ the rest of the selection tools do not statistically predict citizenship‚ absence or performance. The worst statistical predictor
Premium Experience Statistics Customer
Case Study: S&S Air Inc. Founders of S&S Air‚ Inc. Mark Sexton and Todd Story recently hired Chris Guthrie to come on board as their financial planner. His job entailed gaining valuable information as to compare how their company was fairing with competing companies in the aircraft manufacturing industry. Through his research‚ Guthrie calculated many ratios through the careful examination of S&S Air’s balance sheet and income statement
Premium Financial ratios Financial ratio
cells are that both are enclosed with plasma membranes‚ contain ribosomes‚ have DNA‚ and are filled with cytoplasm. 3. Which type of microscopy uses a stream of electrons to produce magnified images? * Transmission Electron Microscope 4. Would you find proteins inside cells or cells inside proteins? (Choose one answer.) * Proteins are found inside the cell‚ because proteins are a macromolecule. 5. Which types of molecules (a) can cross the cell membrane freely and which
Premium Cell Bacteria Organelle