Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utility costs are allocated based on the square footage of each department’s classroom. Based on the information below, what is the total amount of administrative cost to the Accounting Department (rounded to the nearest dollar) if administrative costs for the school were $68,000, maintenance fees were $13,800, and utilities were $6,900? Department Students Classroom Square Feet Electrical 138 10,900 Welding 79 12,900 Accounting 59 8,900 Carpentry 49 6,900 Total 325 39,600

Bluebird Manufacturing has received a special one-time order for 15,100 bird feeders at $3.10 per unit. Bluebird currently produces and sells 75,000 units at $7.10 each. This level represents 80% of its capacity. Production costs for these units are $3.60 per unit, which includes $2.35 of variable costs and $1.35 of fixed costs. If the special offer is accepted, there will be no incremental fixed cost. If Bluebird accepts this additional business, the effect on income will be:

Chang Industries has 2,300 defective units of product that already cost $20 each to produce. A salvage company will purchase the defective units as is for $8 each. Chang’s production manager reports that the defects can be corrected for $12 per unit, enabling them to be sold at their regular market price of $24. The $20 per unit is a:

Epsilon Company can produce a unit of product for the following costs: Direct material $ 8.60 Direct labor 24.60 Overhead 43.00 Total product costs per unit $ 76.20 An outside supplier offers to provide Epsilon with all the units it needs at $63.00 per unit. If Epsilon buys from the supplier, the company will still incur 40% of its overhead. Epsilon should choose to:

A company has sales of $115,000; cost of goods sold of $72,870; and total direct expenses of $8,220. The department’ contribution to overhead is:

Valdez Company is considering eliminating its kitchen division, which reported an operating loss of $63,000 for the past year as shown below. Segment Income (Loss) Sales $ 1,240,000 Variable costs 924,000 Contribution margin 316,000 Fixed costs 379,000 Income (loss) $ (63,000) If the kitchen division is dropped, all $924,000 of its variable costs are avoidable, and $227,400 of its fixed costs are avoidable. The impact on Valdez’s income from eliminating this business segment would be:

Carmel Corporation is considering the purchase of a machine costing $37,000 with a 5-year useful life and no salvage value. Carmel assumes that the annual net cash flows from the machine will be received uniformly throughout each year. In calculating the accounting rate of return, what is Carmel’s average investment?

The school nurse is conducting pediculosis capitis (lice) checks. The nurse recognizes a “positive” head check when the child has which of the following?

The nurse is developing the plan of care for a child with eczema. Which goals are common focuses for a child with this diagnosis? Select all that apply.

A child was diagnosed with a closed fracture of the radius at approximately 2 p.m. The fracture was reduced in the emergency department and her arm placed in a cast. At 11 p.m. her mother brings her back to the emergency department due to unrelenting pain that has not been relieved by the prescribed narcotics and dusky fingers. Which nursing action would be the priority?