Cette annonce a été postée par: Maurine Kourouma son e-mail: LucNNass@aol.com Il/elle nous écrit du pays suivant: USA Le sujet de son annonce est: Emploi Et voici le contenu de l’annonce: Ce message s’adresse particulièrement aux francophones qui résident dans la région de Washington DC. Je cherche des possibilités de faire du babysitting pour des familles qui en auront besoin, moyennant bien sûr un paiement. Si vous avez besoin de ce genre de service, veuillez m’envoyer un e-mail à l’adresse indiquée ci-dessus. Vous pouvez aussi me joindre par téléphone aux numéros suivants: (301) 565-2064 ou bien (202) 667-7509. D’avance je vous remercie. • • • What is the purpose of this ad?

Sumptuous Beer Company manufactures beer in two departments, Fermenting and Bottling. In the Fermenting Department, ingredients are placed in a large vat and fermented for three days. The beer is then transferred over to Bottling where it is further purified and bottled. Sumptuous uses a FIFO process cost system to collect costs in both departments. On May 1, the Fermenting Department had 32,000 gallons (units) in process. These gallons were 100% complete with respect to materials (ingredients) and 80% complete with respect to conversion cost. During May, Fermenting started an additional 460,000 gallons into production. On May 31, Fermenting had 18,000 gallons in work in process. These gallons were 100% complete with respect to materials and 60% complete with respect to conversion cost. What are the Fermenting Department’s equivalent units (gallons) of production related to materials for May?  

Sinclair Company’s single product has a selling price of $25 per unit. Last year the company reported a profit of $20,000 and variable expenses totaling $180,000. The product has a 40% contribution margin ratio. Because of competition, Sinclair Company will be forced in the current year to reduce its selling price by $2 per unit. How many units must be sold in the current year to earn the same profit as was earned last year?

Mario Vargas Llosa: Qui a tué Pablo Molero? Dans ce policier haletant, le grand écrivain péruvien nous révèle un univers tragique au milieu des déserts de la Cordillière des Andes. Gunther Wallraf: Tête de Turc L’extraordinaire reportage d’un journaliste allemand déguisé en Turc sur l’histoire tragique des immigrés en Europe. Félicien Marceau: Les passions partagées Une famille d’aristocrates bizarres emportée par les tourbillons de l’histoire. L’un des romans les plus drôles de ces dernières années. Michel de Saint Pierre: Les cavaliers du Veld La fabuleuse histoire des protestants français chassés par Louis XIV qui s’installèrent dans la région du cap. Madeleine Chapsal: Une saison de feuilles Une femme sacrifie tout ce qui lui est cher pour venir en aide à sa mère, une actrice célèbre frappée par une terrible maladie. Ya Ding: Les héritiers des sept royaumes Un jeune romancier d’expression française raconte la lutte désespérée d’étudiants avides de liberté en Chine. Annick would like a good detective story. Which book would you choose for her?

The Tolar Corporation has 400 obsolete desk calculators that are carried in inventory at a total cost of $26,800. If these calculators are upgraded at a total cost of $10,000, they can be sold for a total of $30,000. As an alternative, the calculators can be sold in their present condition for $11,200. Assume that Tolar decides to upgrade the calculators. At what selling price per unit would the company be as well off as if it just sold the calculators in their present condition?

Which of the following represents the correct order in which the indicated budget documents for a manufacturing company would be prepared?

Penn Corporation has a single product whose selling price is $10. At an expected sales level of $1,000,000, the company’s variable expenses are $600,000 and its fixed expenses are $300,000. The marketing manager has recommended that the selling price be increased by 20%, with an expected decrease of only 10% in unit sales. What would be the company’s net operating income if the marketing manager’s recommendation is adopted?

Which of the following segment performance measures will decrease if there is an increase in the interest expense for that segment?     Return on Investment Residual Income A) Yes Yes B) No Yes C) Yes No D) No No

New product research is an example of (an):

Edwards Company uses job-order costing. Manufacturing overhead is applied using a predetermined rate of 150% of direct labor cost. Any over- or under-applied manufacturing overhead is closed to the Cost of Goods Sold account at the end of each month. Additional information is available as follows:   Job 101 was the only job in process at January 31. The job cost sheet for this job contained the following costs at the beginning of the month:   Direct materials $4,000 Direct labor $2,000 Applied manufacturing overhead $3,000   Jobs 102, 103, and 104 were started during February. Direct materials requisitions for February totaled $26,000. Direct labor cost of $20,000 was incurred for February. Actual manufacturing overhead was $32,000 for February. The only job still in process at February 28 was Job 104, with costs of $2,800 for direct materials and $1,800 for direct labor. The cost of goods manufactured for February was: