personnel and office equipment and fixtures are the only variable cost with respect to revenue hours. All other costs are fixed with respect to revenue hours. With higher fixed cost‚ Salem Data Services has a higher leverage and is therefore riskier. 2. ($7‚896 + $1‚546) / 329 hours = $28.70 / hour. For every hour spent working‚ the company spends 28.70 dollars. 3. Intracompany Commercial Total Number of Hours (a): 205 138 343 Revenue (a x b): $82‚000 $110‚400 $192‚400 Variable
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Case Study #1. Salem Telephone Company 1. Variable expenses: Power (the more hours sold‚ the more energy consumed) The hourly personnel (operations) works only when the computers are in operation Fixed expenses: The rent has to be paid despite any level of production ($8‚000 monthly) The custodial services depend on Salem Telephone’s estimated space‚ they are independent from the revenue of the Company The computer leases were acquired to run the business (before it was actually started
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James Whittle Salem Telephone Company Case Study 9/29/2014 1.) The variable costs in Exhibit 2 are Power and Hourly Personnel Wages as the costs fluctuate from month to month and are driven by the revenue hours for the company. The fixed costs in Exhibit 2 are Rent‚ Custodial Services‚ Computer Equipment Leases‚ Computer Maintenance‚ Computer Depreciation‚ Office Equipment and Fixtures Depreciation‚ Salaried Staff Wages‚ Systems Development and Maintenance‚ Administrative Wages‚ Sales Wages
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custodial services‚ computer leases‚ maintenance‚ depreciation of computer equipment and office equipment and fixtures‚ operations salaried staff‚ systems development and maintenance‚ administration‚ and sales‚ sales promotions‚ corporate services. 2. Units: dollars per hour January February March Power expense 4.7 4.7 4.7 personnel salaries expense 24 24 24 Total Variable cost per revenue hour 28.7 28.7 28.7 3. Income statement for Salem Data Services From the article‚ I know
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A Telephone call In “A Telephone Call” Dorothy Parker uses repetition‚ tone‚ and point of view to show obsession and give it a voice. Parker shows the deep feelings of a woman experiencing love. The language used and tone of her writing help keep an unstable feeling throughout the story; although she does a good job on balancing positive and negative thinking in the story. The point of view focuses on the confusing thoughts of the crazy woman. Parker takes advantage of repetition as a literary
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treaty had been signed‚ costing the British armed forces over 2‚000 lives. Obviously‚ the need for instantaneous and accurate communication was reaching a paramount level with civilizations being spread across such vast distances. The telephone‚ invented by Alexander Graham Bell in 1876‚ solved this problem by transforming human speech into a series of electrical signals that could be sent very much like a telegraph‚ though on different wires. This invention
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Task 3: (P3)‚ (P4) and (P5) Unit 16: Starting Up Your Own Business Business Plan Name of Business: Edas restaurant Name: Sade Business Address: Flat 9 Merstone House‚ Borrodaile Road‚ SW18 2LF Nature of the business & Unique Selling Point: Fresh food and a unique fish. Long-term plans for the business: To expand the business globally Legal status: Partnership
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Telephone Etiquette A phone is ringing somewhere in your office. By the third ring the call should be Answered. BUT… before you pick up that phone: 1. Clear your mind of all but the task at hand – responding to the caller. 2. Prepare your phone voice 3. Answers by the 3rd ring 4. Offer your standardized greeting. 5. Be prepared before you respond. 6. Treat the caller with respect; be efficient‚ effective‚ empathetic and
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(hourly personnel) FIXED EXPENSES - Rent - Custodial services - Computer leases - Maintenance - Depreciation - Operations (salaried staff) - Systems development and maintenance - Administration - Sales - Sales promotion - Corporate services 2.) VARIABLE EXPENSES: COST/HOUR JAN. FEB. MAR. Power: 4.7 4.7 4.7 Operations (hourly personnel): 24 24 24 TOTAL: 28.7 28.7 28.7 3.) CONTRIBUTION MARGIN INCOME STATEMENT SALES/REVENUE Intracompany: 205 hrs * $400/hr =
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If you didn ’t have the telephone then how would you contact people? You wouldn ’t be able to easily. If you wanted to talk to people you would have to go to their house‚ meet them somewhere‚ or write to them. That would be difficult. The world ’s communication has been upgraded by the telephone. The telephone had a large impact‚ it made business more efficient and it saved money from having to travel back and forth from far places‚ and it made transactions able to occur more quickly. It
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