Sivan Co- manufactures and sells one product- For the year- they start (1).docx

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Management of Modugno Corporation is considering whether to purchase a new model 370 machine costing $464,000 or a new model 240 machine costing $405,000 to replace a machine that was purchased 10 years ago for $439,000. The old machine was used to make product M25A until it broke down last week. Unfortunately, the old machine cannot be repaired. Management has decided to buy the new model 240 machine. It has less capacity than the new model 370 machine, but its capacity is sufficient to continue making product M25A. Management also considered, but rejected, the alternative of simply dropping product M25A. If that were done, instead of investing $405,000 in the new machine, the money could be invested in a project that would return a total of $456,000. In making the decision to invest in the model 240 machine, the opportunity cost was: $405,000 $456,000 $464,000 $439,000 Salvadore Inc., a local retailer, has provided the following data for the month of September: Merchandise inventory, beginning balance $44,500 Merchandise inventory, ending balance $43,200 Sales $263,100 Purchases of merchandise inventory $137,600 Selling expense $17,000 Administrative expense $60,900 The cost of goods sold for September was: $137,600 $136,300 $215,500 $138,900 The following costs were incurred in September: Direct materials $42,200 Direct labor $32,800 Manufacturing overhead $25,400 Selling expenses $18,800 Administrative expenses $40,200 Conversion costs during the month totaled: $58,200 $75,000 $159,400 $67,600 Management of Lewallen Corporation has asked your help as an intern in preparing some key reports for September. Direct materials cost was $61,000, direct labor cost was $47,000, and manufacturing overhead was $75,000. Selling expense was $19,000 and administrative expense was $36,000. The conversion cost for September was: $122,000 $141,000 $183,000 $116,000 Gambarini Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $214.90 per unit. Sales volume (units) 8,100 10,020 Cost of sales $664,200 $821,640 Selling and administrative costs $613,100 $649,580 The best estimate of the total monthly fixed cost is: $459,200 $1,471,220 $1,277,300 $1,323,260 Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume 9,500 units 11,000 units Direct materials $575,700 $666,600 Direct labor $156,750 $181,500 Manufacturing overhead $1,009,000 $1,032,400 The best estimate of the total monthly fixed manufacturing cost is: (Do not round intermediate calculations.) $860,800 $868,300 $857,800 $863,800 Nikkel Corporation, a merchandising company, reported the following results for.

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HRM/300 Fundamentals of Human Resource Management Job Description and Recruiting Strategies Worksheet Conduct an interview with someone who has a career or job position that is different from your own. Identify the duties associated with his or her position, as well as any skills and abilities necessary for the position. Use the information gathered in the interview to complete the following worksheet. Answer each question in paragraph format. JOB ANALYSIS 1. What are the duties and job responsibilities associated with the position held by the individual you interviewed? 2. What are the types of knowledge, skills, and abilities that are needed to successfully accomplish the job responsibilities? 3. Does the position require any physical tasks? If so, describe the physical tasks and state their frequency. Is there any additional information about the job that would be beneficial to include in the job description? JOB Description Compose a 350- to 500-word job description based on the data acquired in your interview. Recruiting Strategies 1. What are three recruiting strategies that could be used to recruit for this job position? 2. In 350- to 500-words, compare and contrast the recruiting strategies you have chosen. Which recruiting strategy would you use to recruit for this position? Why? 1 ACC122 Final Exam - Problems (10 points each) Student name ______________________________________ Date ______________ 1. Cellular Solution s Inc. had a very successful year in 2013. Based on a $125 average unit selling price, monthly sales during 2013 were as follows: January $ 75,000 February 60,000 March 100,000 April 150,000 May 60,000 June 50,000 July 40,000 August 85,000 September 65,000 October 95,000 November 35,000 December 50,000 Total $865,000 Mr. James, vice president of sales, is preparing the sales budget for 2014. Increased manufacturing costs will make it necessary to increase the selling price by 12 percent. Even with this price increase, the unit volume of sales is expected to increase by 25 percent. The seasonal sales pattern shown for 2013 is expected to continue in 2014. a. Prepare the monthly sales unit and dollar budgets for the first quarter of 2014. b. Mr. Serene is considering the possibility of raising the average selling price by 20 percent in 2014. If this action is taken, he projects that the sales volume for the year will increase by only 10 percent. What would forecasted sales in units and dollars be in 2014 if his projection is correct? 2. A company expects to begin the coming year with 6,000 ceramic pots in finished goods inventory. It expects to sell 85,000 ceramic pots and end the year with 8,000 pots in the finished goods inventory. Four pounds of clay go into each ceramic pot. The company expects to have 4,000 pounds of clay on hand at the beginning of the coming year and wishes to end the year with 6,000 pounds in inventory. a. Prepare a production budget showing.

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