Managerial Accounting Case ‘Waltham Motors Division’ Answer 1: Breakeven point If Waltham Motors Division sells 13‚326 units‚ it will breakeven. But why Waltham incurred net losses when it sold more than 13‚326 units in May? The unfavorable cost variances (see answer 2 and 3) and Waltham’s high operating leverage were major reasons for its financial problems. Waltham’s operating leverage is 3.85 times‚ which indicates that the operating income is very sensitive to changes in sales. Answer
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Table of Contents I. Executive Summary Our marketing plan involves Pfizer’s product division of Zyrtec‚ an antihistamine directed for allergy control. We plan to introduce a pre-dispensed form of liquid Zyrtec. We would employ a product development approach‚ releasing a new product in an existing market. We will use a differentiated target market approach. The biggest advantage of this potential product is its convenience
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Q1) Can a division manager develop verifiable goals‚ or objectives‚ when the president has not assigned them to him or her? How? What kind of information or help do you believe is important for the division manager to have from headquarters? Ans : Yes‚ I think a division manager can develop verifiable goals‚ or objective‚ when they have not been assigned to him or her by the president. As Division Manager oversees a section of a company. He or she sets the direction for
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DIVISION RHODOPHYTA (RED ALGAE) RHODOPYTA (RED ALGAE) Red algae have been the 1st eukaryotes formed by endosymbiosis involving photosynthetic prokaryotes. Red algae are mostly multicellular It exhibit some of the most complex life cycles It posses cellulose walls‚ chlorophyll a‚ some posses chlorophyll d (chloroplast is present but lacks grana) Contains phycoerythrin‚ phycocyanin and allophycocyanin as accessory pigments. flagella is absent in red algae as well as centrioles 5‚000 species(approximate
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I. Introduction The January 2008 announcement by Motorola‚ Inc. that it might spin off its Mobile Devices division followed years of declining market share in the mobile phone industry. After the wild success of the company’s “RAZR” mobile phone in 2004-06‚ Motorola failed to retain market share as Apple’s iPhone claimed “must-have” status and traditional mobile phones became increasingly commoditized. Even with the Mobile Devices division’s recent poor performance‚ it is something of a shock
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Q1. Using budget data‚ how many motors would have to be sold for Waltham Motors Division to break even? Answer Q1: Breakeven Fixed costs $260‚000.00 = ---------------------------------- = ---------------------- = 13‚326 units number of units Unit contribution margin $19.51 UCM (Unit Contribution margin) = USP (Unit Selling Price) UVC (Unit Variable Costs) = = $48.00 - $28.49 = $19.51 USP = Sales / Units sold = $864‚000.00/18‚000 =
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Racial division is experienced in daily lives of Mississippians. Racial division is where people mentally divide themselves. Some examples of racial division happen in schools‚ neighborhoods‚ and churches. Having racial division in my life makes me feel melancholy‚ and I want to constantly help. People don’t even notice that they are doing this‚ it has become a natural thing. If we keep people thinking it is okay will this ever end? Over ten thousand slaves populated Clay Hills. Civil War reached
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The divisions of the nervous system are the Central Nervous System (CNS) and the Peripheral Nervous System (PNS). The CNS is made of two parts the brain and the spinal cord. The PNS is made up the Somatic nervous system and the automatic system. The somatic nervous contains the peripheral nerve fibers that deliver sensory information to the CNS and motor nerve fibers that go to the skeletal muscle. The central nervous system sends messages from the brain to the rest of the body. (Divisions of The
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There are quite a few variations between normal and tumor cell division. Normal cell division can be broken into four phases: G1‚ S‚ G2‚ and M. During the G1 phase‚ RNAs are produced‚ proteins are synthesized and through the P53 gene (also known as the “Guardian of the Genome”)‚ cells are checked for damage and those that are found are forced to go through apoptosis where the cells are forced to “commit suicide” to prevent replication. Through the S phase‚ the DNA is duplicated and in the G2 phase
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American History has been filled with countless of hardships such as wars‚ political division‚ and racial struggles. In the more recent months it seems that instead of moving forward and away from these past hardships‚ the country is moving backwards into a new time of division. The division is coherent with social tension and division within the political parties. If a person didn’t live through certain events‚ then it’s easy for them to stay in the same retrospective cycle. When looking at past
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