Brockington Company uses 12,000 units of raw material Y in production each year.  Presently, this raw material is purchased from an outside supplier at $10 per unit.  The company has idle capacity in the factory that could be utilized to make raw material Y.  The following information has been assembled on the costs that would be incurred if raw material Y was manufactured internally rather than purchased from the outside supplier. Direct materials $2/unit Direct labor $2/unit Variable OH $1/unit Fixed OH allocated (based on production of 12,000 units/yr.) $3/unit Annual salary of one new supervisor $27,000/year Assuming other things stay the same, at what price per unit from the outside supplier would Brockington be indifferent to buying or making raw material Y?

Southwestern College is planning to hold a fund raising banquet at one of the local country clubs. It has two options for the banquet:   OPTION one:    Crestview Country Club Fixed rental cost of $1,000 $12 per person for food    OPTION two:   Tallgrass Country Club Fixed rental cost of $3,000 A caterer who charges $8.00 per person for food   Southwestern College has budgeted $1,800 for administrative and marketing expenses. It plans to hire a band which will cost another $800. Tickets are expected to be $30 per person. Local business supporters will donate any other items required for the event.  Which option provides the greatest degree of operating leverage if 600 people attend?

Vest Industries manufactures 40,000 components per year.  The manufacturing cost of the components was determined as follows: Direct materials $75,000 Direct labor $120,000 Variable OH $45,000 Fixed OH allocated $60,000 Total $300,000 An outside supplier has offered to sell the component for $12.75.  Vest Industries can rent its unused manufacturing facilities for $45,000 if it purchases the component from the outside supplier.   What is the effect on income if Vest purchases the component from the outside supplier?

IX. Mettez les verbes suivants au futur. 10 POINTS ô  é  è  ê  à  â  ç  ï  î  ù  û  œ J’(envoyer) une carte postale de Paris. Tu (savoir) le résultat de l’élection demain. Vous (payer) les salaires à temps. Je (être) prêt pour l’examen. On (faire) une promenade plus tard. Quand vous le (voir) , vous (pouvoir) lui parler. Vous (venir) me visiter plus souvent ? Nous (aller) voir ce film. Ma famille (vendre) notre maison.

V. Choisissez les pronoms toniques et/ou compléments corrects. 10 POINTS Une histoire d’amour Il y a un garçon à l’école qui s’appelle Gabriel. Je rêve de chaque nuit, mais je n’ai pas le courage de déclarer mon amour! J’entends sonner à la porte et je vais ouvrir. Main non, c’est Gabriel ! C’est vraiment ! , je ne peux pas croire mes yeux !!! Je invite à entrer.  Il s’approche de . Nous nous regardons dans les yeux. Il sourit et je dis: “Je aime”. Il répond tendrement: “Tu es la fille de mes rêves!”. Puis, nous nous embrassons. Tout à coup, j’entends un grand bruit! Mais, non, c’est mon réveil! C’est le temps d’aller à l’école! 🙁

(Two-part problem) Chemical Company has two divisions, the Mixing Division and Bottling Division. The Bottling Division would like to buy from the Mixing Division.  Standard costs for the Mixing Division are as follows: Direct materials $3.00 per gallon Direct labor $2.40 per gallon Variable overhead $3.60 per gallon Variable M&A $0.50 per gallon Fixed M&A $ 5,000 Fixed OH $20,000 The Mixing Division has production capacity of 20,000 gallons.  The Bottling Division would like to buy 2,000 gallons from the Mixing Division.  If the Mixing Division sells to the Bottling Division, it can avoid variable marketing and administrative expenses.  The Mixing Division currently sells its product at $15 per gallon.   If the Mixing Division is selling at capacity, what is the minimum transfer price it would be willing to accept?

Coroid Manufacturers Inc. is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity and will avoid marketing costs. The following per unit data apply for sales to regular customers: Variable costs:     Direct materials $120   Direct labor 60   Manufacturing support 105   Marketing costs 45 Fixed costs:     Manufacturing support 135   Marketing costs 45 Total costs 510 Markup (50%) 255 Targeted selling price $765  For Coroid Manufacturers Inc., what is the minimum acceptable price of this special order?

Popular theories of human development emphasize individuation, or the development of an autonomous, independent self. This is in direct conflict with many collectivistic cultures that emphasize the development of an interdependent self, where one’s self-image is directly connected to the family and community. This is an example of the ____________ values of psychology.

12. David is happy and optimistic. He enjoys being around other people and participating in extreme sports like skydiving and bungee jumping. Which of the Big 5 factors of personality would Wayne likely score high in?

16. Hans Eysenck suggested that two traits are the most important traits of the Five-Factor Model. More recently, Jeffrey Gray has suggested that these two traits are important because they are related to fundamental reward and avoidance systems in the brain. Which two traits of the Five-Factor Model are Eysenck and Gray referring to, and how do they map onto the reward and avoidance systems?