Calculate frequency of blue light with wavelength equal 480 nm. (1 m = 1 x 109 nm, c = 3.00 x 108 m/s, c – speed of light)

A regional manager of a restaurant chain in charge of finding additional locations for expansion is most likely responsible for a(n) ________.

Rambo Company has three products, A, B, and C. The following information is available: Product A Product B Product C Sales $60,000 $90,000 $24,000 Variable costs 36,000 48,000 15,000 Contribution margin 24,000 42,000 9,000 Fixed costs: Avoidable 6,000 15,000 4,000 Unavoidable 7,000 9,000 5,400 Operating income $ 11,000 $18,000 $ (400) Rambo Company is thinking of dropping Product C because it is reporting a loss. Assuming Rambo drops Product C and does NOT replace it, operating income will ________.

Opportunity costs is defined as ________.

Trinkle Co. sells several products. Information of average revenue and costs is as follows: Selling price per unit $28.50 Variable costs per unit: Direct material $5.50 Direct manufacturing labor $1.15 Manufacturing overhead $0.85 Selling costs $2.50 Annual fixed costs $125,000 If the company decides to lower its selling price by 12.25%, and they expect to sell 15,000 units, the operating income is reduced by ________.

Rigsby Company incurred the following actual costs during 2020: Direct Material Used  $ 412,500 Direct Labor  $ 180,000 The company uses a normal costing system (i.e – applies overhead) and has a pre-determined overhead rate of 210% of (2.1 times) direct labor cost. Beginning and Ending Inventory Balances were as follows: Beginning Ending Raw Material  $ 45,000  $ 49,500 Work in Process  $ 58,500  $ 64,350 Finished Goods  $ 63,000  $ 69,300 What was Cost of Goods Sold for 2020?

Dawson Backpack, Inc. produced and sold 60,000 backpacks during the year at a price of $20 per unit. Variable manufacturing costs were $ 8 per unit and variable marketing costs were $4 per unit. Fixed costs amounted to $250,000 for manufacturing and $56,000 for marketing. There was no beginning or ending inventory. What was Dawson’s breakeven in sales dollars for the year?

The capital budgeting method that calculates the discount rate at which the present value of expected cash inflows from a project equals the present value of expected cash outflows is the ________.

Wes and Whit Inc. planned to use $147 of material per unit but actually used $150 of material per unit, and planned to make 1,100 units but actually made 900 units.The flexible-budget variance for materials is ________.

Trinkle Corporation uses activity-based costing. The company produces two products: Snaps and Pops. The expected annual production of Snaps is 1,000 units, while the expected annual production of Pops is 3,000 units. There are three activity cost pools: Assembly, Testing, and Packing. The estimated costs and activities for each of these three activity pools follows: Expected activity: Activity cost pool Estimated cost Snaps Pops Total Assembly  $ 4,550  600  100  700 Testing  $ 22,320  1,100   700 1,800 Packing  $ 1,738  60 160 220 The overhead cost of Pops would be closest to: