l’accent aigu  – é l’accent grave – à, è, ù la cédille – ç l’accent circonflexe  – â, ê, î, ô, û l’accent tréma – ë, ï, ü

A patient has been on bed rest for over 5 days. Which of these findings during the nurse’s assessment may indicate a complication of immobility?

A sugar beet plant has supplied the following data: Tons of sugar produced and sold 262,000 Sales revenue $ 1,179,000 Variable manufacturing expense $ 431,000 Fixed manufacturing expense $ 228,000 Variable selling and administrative expense $ 93,000 Fixed selling and administrative expense $ 218,000 Net operating income $ 209,000 What is the company’s contribution margin per unit? (Round your intermediate calculations to 2 decimal places.)

LLX Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year: Direct materials $ 6,000 Direct labor $ 20,000 Rent on factory building $ 15,000 Sales salaries $ 25,000 Depreciation on factory equipment $ 8,000 Indirect labor $ 12,000 Production supervisor’s salary $ 16,000 LLX Corporation estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:

LLX Corporation contribution margin ratio is 60% and its fixed monthly expenses are $42,500. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company’s net operating income in a month when sales are $127,000?

LLX Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department’s predetermined overhead rate is based on machine-hours and the Customizing Department’s predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:   Casting Customizing Machine-hours 24,000 22,000 Direct labor-hours 11,000 5,000 Total fixed manufacturing overhead cost $ 136,800 $ 20,000 Variable manufacturing overhead per machine-hour $ 1.40   Variable manufacturing overhead per direct labor-hour   $ 4.30 The estimated total manufacturing overhead for the Customizing Department is closest to:

The following data have been recorded for recently completed Job 5000 on its job cost sheet. Direct materials cost was $2,102. A total of 41 direct labor-hours and 197 machine-hours were worked on the job. The direct labor wage rate is $23 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $25 per machine-hour. The total cost for the job on its job cost sheet would be:

LLX Corporation sells a single product for $20 per unit. Last year, the company’s sales revenue was $300,000 and its net operating income was $16,000. If fixed expenses totaled $104,000 for the year, the break-even point in sales units was:

LLX Corporation has provided the following data concerning its only product: Selling price $105 per unit Current sales 11,800 units Break-even sales 8,850 units What is the margin of safety in dollars?

Given the following per unit prices for the 6,000 units the company produces and sells: Selling price per unit $2.00 Variable production cost per unit $0.30 Fixed production cost $0.50 Sales commission per unit $0.20 Fixed selling expenses $0.25 The contribution margin per unit is: