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UT / Accounting / ACC 312 / What are the important concepts in managerial accounting?

What are the important concepts in managerial accounting?

What are the important concepts in managerial accounting?

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School: University of Texas at Austin
Department: Accounting
Course: Fundamentals of Managerial Accounting
Professor: Brian lendecky
Term: Fall 2016
Tags:
Cost: 50
Name: THE ACC 312 - Fundamentals of Managerial Accounting - Study Guide - After-tax profits
Description: ACC 3Midterm Exam 1, Spring 2017al Accounting FORM A From A FORM B 1 A 22 1 E 2 E 1 2 A 3 E 12 3 B 4 C 6 4 C 5 B 19 5 A 6 C 15 6 E 7 B 21 7 D 8 B 13 8 C 9 E 18 9 C 10 A 3 10 E 11 A 20 11 B 12 B 4 12 C 13 C 5 13 B 14 D 17 14 D 15 E 7 15 B 16 D 14 16 D 17 D 11 17 A 18 C 9 18 E 19 A 10 19 A 20 B 16 20 D 21 D 8 21 B 22 E 2 22 E 1 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017
Uploaded: 04/06/2017
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FORM A 1 A 2 E 3 E 4 C 5 B 6 C 7 B 8 B 9 E 10 A 11 A 12 B 13 C 14 D 15 E 16 D 17 D 18 C 19 A 20 B 21 D 22 E


What is the total amount of fixed costs for the newspaper during 2016?



ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 From A

FORM B 22 1 E 1 2 A 12 3 B 6 4 C 19 5 A 15 6 E 21 7 D 13 8 C 18 9 C 3 10 E 20 11 B 4 12 C 5 13 B 17 14 D 7 15 B 14 16 D 11 17 A 9 18 E 10 19 A 16 20 D 8 21 B 2 22 E


as a client, how would profit be affected?



Don't forget about the age old question of What is attached to the shell at the pallial line?

1ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 SOLUTIONTest Form A Name ______________________________________________________________________ UTEID ____________________________________ Instructor ____________________________________________ Class Days ___________________ Time ______________________ The University’s honor code requires you to do your own work on this exam and not give or receive assistance.  Please affirm your agreement by writing “I will not cheat on this exam” and signing your name. AFFIRMATION: ___________________________________________________________________________________________________________ SIGNATURE: ____________________________________________________________________ DO NOT OPEN until given instructions to do so. Instructions Pages are numbered sequentially, including this page. Confirm that you have 13 pages. 1. Answers to Multiple-Choice Questions should be recorded on your Scantron. A. On your Scantron answer sheet, write and bubble in only your name, UTEID, and the “Test Form”  letter noted above. B. Use a #2 pencil only to mark your responses on your Scantron answer sheet. Mark clearly and  erase completely as needed. Only the multiple-choice answers marked on your Scantron answer  sheet will be graded. C. The time allotted for the exam includes the time required to “bubble-in” your Scantron answer  sheets. It is cheating to take extra time to bubble in the answer sheet after time is up for the  exam and we will respond accordingly. 2. Answers to Problems should be recorded on the exam itself, in the space provided. We can only award  partial credit (where earned) if you show your work legibly and in the space provided. Scratch paper is for  your use only and will not be considered in grading.  3. Cell phones, books, notes, computers/laptops/tablets, and programmable calculators are NOT  allowed at your desk during the exam. Calculators capable of storing text are NOT allowed. If you  attempt to use a disallowed device, we will confiscate it without providing a substitute and you will be left  to complete the exam at a significant disadvantage. 4. In the interest of minimizing disruptions and making sure all students have exactly the same information  on the exam, only the following kinds of questions may be asked during the exam: a. Vocabulary questions relating to non-course-specific words; b. Questions about a possible mistake in the exam. In the latter case, you should then continue working on other questions. If a mistake is confirmed, we will  answer by making an announcement to the whole class. If no announcement is made in a short period of  time, you may assume that the problem is correct as written. 5. When you are finished, bring your exam, Scantron, and scratch paper to the front of the room. Insert any scratch paper behind the front page of your exam, and place your exam and Scantron in the appropriate  piles as directed. EXAMS WITHOUT SIGNED AFFIRMATIONS WILL NOT BE GRADED. 1 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 SECTION I – MULTIPLE-CHOICE QUESTIONS (22 questions, 3 points each) - Please choose the  ONE BEST answer for each question and record your answer on your Scantron answer sheet. 1. The Bluth Morning News sells a daily newspaper in Southern California. In 2016, the company had after-tax  profits of $3,227,221 and sold papers for $1.30 each. Their corporate tax rate was 25%. Also during 2016  the variable cost per paper was $.85 and 10,578,232 papers were sold. What is the total amount of fixed  costs for the newspaper during 2016? (Round final answer to the nearest dollar) A. $ 457,243 B. $ 426,091 C. $ 298,607 D. $1,532,983 E. $ 259,607 Before tax profits are: $3,227,221/(1-.25) = $4,302,961 Unit CM = ($1.30 - $0.85) = $0.45, and Q = 10,578,232 Solving the CVP equation for FC yields FC = $457,243 2. Which of the following statements is FALSE concerning the Tenalpina Tools Case Study (answer based on  both parts, The Entrepreneur’s Dilemma and Product Line Expansion)? A. Giulia was able to design a piton that would take advantage of titanium’s superior tensile strength  while weighing significantly less than the standard steel alloy product. B. Tenalpina’s primary piton customer offered that, in exchange for an exclusive supplier arrangement  for two years, they would guarantee a purchase volume for pitons of at least 4000 units per month. C. The owner of the forge supplying Giulia with titanium pitons had decided to close down his business  and retire, in part because most of his customers had shifted production to China. D. The Tenalpina factory did not have an injection molding machine, and Guilia would need to acquire  one if she wanted to make wall hammers. E. In making wall hammers, Giulia decided to lay off two of the six experienced production workers and outsource their part of the production process. She actually hired back two previously laid off employees.3. Which of the following would NOT typically be classified as a discretionary cost? A. Advertising costs B. Research and development costs C. Charitable contributions  D. Employee travel and entertainment costs E. Depreciation on manufacturing facility  2 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 USE THE FOLLOWING INFORMATION FOR THE NEXT TWO QUESTIONS: A partial listing of costs incurred during December at Jimi Corporation appears below Factory supplies…………………………………………………….. $8,000 Corporate administrative wages and salaries ….…………...………. $105,000 Direct materials……………………………………………………... $153,000 Sales staff salaries…………………………………………………... $68,000 Factory equipment depreciation……..……………………………... $49,000 Corporate headquarters building rent…………………..................... $34,000 Indirect labor (production)...………………………………………... $32,000 Marketing………………………………………………………….... $103,000 Direct labor (production)...………………………………………..... $83,000 4. The total of the manufacturing overhead costs listed above for December is: A. $325,000 B. $635,000 C. $89,000 D. $40,000 E. None of the above Factory supplies plus factory depreciation plus indirect labor 5. The total of the period costs listed above for December is: A. $89,000 B. $310,000 C. $325,000 D. $399,000 E. None of the above Corp admin wages plus sales staff salaries plus corporate headquarters  rent plus marketing. 6. The accounting firm of Pie and Lowell is examining its client base to determine how profitable its regular  clients are. Its analysis indicates that Chico, Inc. paid $116,000 in fees last year, but cost the firm $124,000  ($106,000 in billable labor, supplies, and copying, and $18,000 in allocated fixed costs). If Pie and Lowell  dropped Chico, Inc. as a client, how would profit be affected?  A. $0 $116,000 - $106,000 = $10,000 (decrease). Unavoidable (allocated) B. Increase $8,000 fixed cost would not change C. Decrease $10,000  D. Decrease $116,000 E. Increase $18,000  3 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 7. Depreciation Expense for equipment used in manufacturing is an example of:  Period Manufacturing Prime  Cost Overhead Cost A. Yes No No B. No Yes No C. No Yes Yes D. No No Yes E. Yes Yes No 8. Austin Motor Co. supplied financial information as follows: ending 2016 finished goods was $45,000;  beginning 2016 finished goods was $28,250; the 2016 cost of goods sold was $27,500; direct labor for the  year was $15,200; manufacturing overhead was $12,250; raw material used in production was $10,860; and  ending 2016 work-in-process was $18,500. What was the beginning 2016 work-in-process balance? A. $25,000 B. $24,440 C. $44,250 D. $ 7,690 E. None of the above Step 1: Calculate Cost of Goods Manufactured: Solve for CGM using the  formula BI+CGM-COGS=EI. Solve for $28,250+CGM-$27,500=$45,000 Solving gives you CGM = $44,250 Step 2 Calculate Beginning 2016 WIP Balance: Solve for Beg WIP using the  formula Beg WIP +DM+DL+MOH –CGM = End WIP. Beg  WIP+$10,860+$15,200+$12,250-$44,250=$18,500. Solving for Beg WIP  you get $24,4409. ExactSound manufactures and sells automotive speakers. Price and cost data are as follows:  Selling price per unit (package of two speakers) $120 Direct material per unit $30 Direct labor per unit $20 Indirect materials per unit (variable) $12 Indirect labor per unit (variable) $8 Total fixed costs $100,000 Expected income tax rate 20% Determine the required ExactSound sales dollars to achieve a target after-tax profit of $150,000.  A. $5,000 (1-.2)[($120x - $70x – $100,000)] = $150,000 B. $5,750 0.8($50x-$100,000) = $150,000 C. $450,000 40x -$80,000 = $150,000 D. $600,000 40x = $230,000 E. $690,000 x = 5,750 5,750 x $120 = $690,000 4 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 10. Spencer Inc. manufactures a product that costs $36 per unit plus $32,000 in fixed costs each month. Spencer  currently sells 1,000 of these units per month for $80 each. If Spencer leased a machine for $8,000 a month,  it could add features to the product that would allow it to sell for $120 each. It would cost an additional $12  per unit to add these features. How much would Spencer's monthly profit be affected if it leased the machine  and added features to its product?  A. Increase $20,000 Incremental revenue $40,000 - cost ($8,000 + $12,000) = $20,000 B. Increase $32,000 C. Decrease $32,000 D. Decrease $20,000 E. Increase $36,000 11. Which of the following statements is false? A. The contribution margin declines as fixed costs increase B. The safety margin is the difference between budgeted sales revenue and break-even sales revenue C. The traditional (GAAP) income statement does not disclose the breakdown of each expense into its  variable and fixed components D. A fixed cost can be relevant to a decision to drop a product line E. None – all of the above statements are true Fixed costs don’t affect contribution margin, i.e. contribution margin = sales – variable costs 12. A special order generally should be accepted if: A. its revenue exceeds allocated fixed costs, regardless of the variable costs associated with the order. B. excess capacity exists and the revenue exceeds all variable costs associated with the order. C. excess capacity exists and the revenue exceeds allocated fixed costs. D. the revenue exceeds total costs, regardless of available capacity. E. the revenue exceeds variable costs, regardless of available capacity. 13. Hoops for Horns, Inc. has a safety margin of +$250,000, based upon their budgeted data below: Sales revenue $1,000,000 Fixed costs $300,000 Compute their budgeted variable costs? A. $250,000 BE sales is $1,000,000 – $250,000 = $750,000 B. $450,000 BE VC = $750,000-$300,000 = $450,000, or 60% of sales. C. $600,000 Budget VC = 60% x $1,000,000 = $600,000 D. $700,000 E. There’s not enough information provided to determine this.5 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 14. Which of the following best defines the concept of a relevant cost? A. A past cost that is the same among alternatives. B. A past cost that differs among alternatives. C. A future cost that is the same among alternatives. D. A future cost that differs among alternatives. E. The benefit forgone from the next-best alternative. 15. Taylor Company had the following data (in millions of $) for a recent period. There were no beginning or  ending inventories. Sales $990 Direct Materials used $360 Direct labor (variable) $190 Factory overhead Variable $125 Fixed $75 Selling and administrative expenses Variable $60 Fixed $40 If Taylor wishes to prepare both contribution and traditional (GAAP) income statements, which of the  following would be correct (in millions of $)? Cost of Contribution Goods Sold Margin A. $360 $240 B. $750 $315 C. $550 $255 D. $550 $240 E. $750 $255 COGS = $360+$190+$125+$75 = $750 (all product costs) CM = $990-$360-$190-$125-$60 = $255 (Sales – all variable costs) 16. Which of the following inputs is not relevant in determining the break-even point? A. Fixed costs B. Variable costs C. Sales price D. Income tax rate There is no income tax on zero (break-even) profitE. None – all of the above inputs are relevant. 6 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 17. The relevant range is defined as: A. The proportion of total costs that are fixed and variable. B. A statistical method that uses the normal range of operations to estimate fixed and variable costs. C. A non-statistical method that uses the normal range of operations to estimate fixed and variable  costs. D. A firm’s normal range of operations in which we expect a stable relation between activity and cost. E. None of the above. 18. In a Cost-Volume-Profit (CVP) graph, which of the following statements is incorrect? A. The x-axis displays sales volume B. The y-axis displays sales dollars C. The revenue line crosses the y-axis at fixed costs D. The revenue and expense lines intersect at the breakeven point E. The vertical difference between the revenue and expense lines represents the profit or loss at a  particular sales volume The revenue line crosses the y-axis at zero sales. The expense line crosses the y-axis at fixed costs. 19. XYZ, Inc. sells two products, A and B. For every unit of A the firm sells, three units of B are sold. The  firm’s total fixed costs are $1,680,000 and its tax rate is 20%. Selling prices and variable cost information  for both products are below: Product A Product B Selling price $80 $40 Variable cost/unit $48 $20 XYZ, Inc. desires a pre-tax profit of $620,000. How many units of each product do they need to sell to reach  their pre-tax profit target? (Round to the next highest unit, if necessary) A. 25,000 of A, 75,000 of B WTD Avg CM = (1/4)($80-$48) + (3/4)($40-$20) = $23 B. 6,739 of A, 20,217 of B FC $1,680,000 + TP $620,000 $2,300,000/$23=100,000 C. 18,261 of A, 54,783 of B weighted units. D. 44,231 of A, 44,231 of B 100,000 weighted units x ¼ = 25,000 units of A, and E. 75,000 of A, 25,000 of B 100,000 weighted units x ¾ = 75,000 units of B7 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 20. The City of Miami is about to replace an old fire truck with a new vehicle in an effort to save maintenance  and other operating costs. Which of the following items, all related to the transaction, would not be  considered relevant to the decision? A. Purchase price of the new vehicle. B. Purchase price of the old vehicle. C. Savings in operating costs as a result of the new vehicle. D. Proceeds from disposal of the old vehicle. E. Future depreciation on the new vehicle. 21. Marianne’s Quilt Connection is an on-line company specializing in high-quality quilt frames and  accessories. Marianne does not charge customers shipping charges for quilt frame orders. She has provided  the following information; Month Quilt Frames Sold Shipping Costs January 1,075 $ 8,800 February 780 $ 8,000 March 1,150 $ 9,000 April 1,280 $10,000 May 1,180 $10,200 Using the high-low method, estimate Marianne’s total costs if she sells 1,400 frames: A. $11,410 B. $10,702 C. $10,288 D. $10,480 E. None of the above Calculate Fixed and UVC based on high and low activity…..April and Feb.  UVC = ($10,000-$8,000)/($1280-$780) = $4.00/unit Fixed costs = $10,000- ($4*1280)=$4,880 Then estimate the costs at 1400 frames: Fixed costs of $4,880+ total variable of  (1400*$4) = $10,48022. JMG Corp has an opportunity to outsource production of Part 201. JMG has significant idle (excess)  capacity in the plant that makes Part 201 and no alternate uses for the capacity. In the outsourcing decision,  which of the following would be included as the opportunity cost of continuing to produce Part 201? A. total variable manufacturing cost B. total fixed manufacturing cost C. total semi-variable manufacturing cost D. total of all manufacturing costs E. none of the above 8 Math errors or excessive rounding errors were -1/2 pt. We gave credit for carry-forward mistakes where possible, but you had to have labeled clearly enough that it  was possible to do that. ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 SECTION II - PROBLEM (34 points total from all sections) You MUST show your work to receive any  partial credit. Please try to be as neat and organized as possible. Except where stated otherwise, round to  two decimal places if necessary. Buzz Inc bottles and sells a single honey-based product, HoneySkin moisturizer, which sells for $3/unit. Direct materials for HoneySkin cost $1.40/unit and direct labor costs $0.25/unit and is treated as a variable cost.  For other types of costs, Maria Apis, the company’s CFO, has traditionally used the following “estimating  equations” (Q = units of HoneySkin produced): • Manufacturing overhead costs = $100,000 + $0.55Q • Period costs = $380,000 + $0.20Q a. Compute the estimated unit contribution margin for HoneySkin. (2 points) $3 – ($1.40 + $0.25 + $0.55 + $0.20) = $0.60 per unit b. Draw a Profit-Volume Graph for Buzz Inc using the data provided above. Clearly label the axes, the Break even Point, the Loss Area, and the Profit Area. Label any axis intercepts using an (X, Y) format. (5 points) NOTE: Question asked for a Profit-Volume Graph (as in the homework question), not a  CVP graph. Still, if you gave us an accurate and well-labeled CVP graph, we awarded ½  credit. However, we deducted points from there for inaccuracies or inadequate/incorrect  labeling in the CVP graph. 9 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 c. In January 2017, Ms. Apis received the following Excel regression report based on actual monthly manufacturing overhead costs in 2016, using units as the cost driver. Answer the questions below based on  this report. i. What value in this regression output do we use to assess the goodness of fit between the data used for  the regression and the total manufacturing overhead cost line suggested by the regression output? (2 pts) R-Squared = 0.6713 ii. If Buzz Inc. produced 1,121,000 units in 2016, by what amount do total manufacturing overhead costs  estimated by the regression differ from the total manufacturing overhead costs from the CFO’s  traditional “estimating equation”? (4 pts) (Rounding: calculate using numbers given and round final  answer to the nearest dollar.)  Regression equation = $107,604.4584 + ($0.7259*1,121,000) = $921,338.3584 CFO Estimating equation = $100,000 + $0.55*(1,121,000) = $716,550 Difference = $204,78810 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 iii. If the price of HoneySkin in 2016 and all costs except manufacturing overhead were as expected by the  CFO (as given at the beginning of the problem), and manufacturing overhead costs were those used in  generating the regression output, compute the actual 2016 break-even point in units. (5 points)  (Rounding: calculate using numbers given and round up final answer to the next higher unit.) Break-even based on manufacturing overhead regression (and other costs as given): Total FC = $107,604.4584 (MOH, from regression) + $380,000 (period, from estimating  equation) = $487,604.4584 CM/unit = $0.60/unit (from part a) + $0.55 (to add back old variable MOH, from estimating  equation) - $0.7259 (to deduct new variable MOH, from regression) = $0.4241 Revised break-even = $487,604.4584 / $0.4241 = 1,149,740 units11 ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 d. In late 2016, Buzz Inc was considering introducing a new premium skincare product called Clover Lane in  2017. The VP of Marketing set the product’s price at $12.00 per unit. The unit contribution margin for  Clover Lane is expected to be $4.50. Unit contribution margin for the existing product, HoneySkin, is  expected to be $0.50 per unit in 2017.  In 2017, fixed costs (both period and product costs) without Clover Lane would be budgeted at $500,000.  Production of Clover Lane would occur on some of the same machines, and in the same facility, as  HoneySkin, using some of the excess capacity available. However, the addition of Clover Lane also would  cause the company to spend an additional $400,000 on fixed costs. i. How many units of Clover Lane must be sold to cover the additional spending on fixed costs? (2 points) $400,000 / $4.50 CM/unit = 88,889 units of Clover Lane ii. In 2017, Buzz Inc expects to sell 1,400,000 units of HoneySkin and 400,000 units of Clover Lane.  Using the weighted-average approach discussed in class, how many units of Clover Lane would be required to break even? (4 points) (Rounding: calculate using numbers given, rounding all  intermediate calculations to 4 decimal places and round final answer up to the next higher unit.) Total FC (both products) = $500,000 + $400,000 = $900,000 CM_HS = $0.50/unit and CM_CL = $4.50 Total units = 1,400,000 + 400,000 = 1,800,000 Weighted CM = $0.50*(1.4M / 1.8M) + $4.50*(400k / 1.8M) = $1.3889 Weighted Units break-even = $900,000 / $1.3889 = 647,995 units Units of CL = 647,995 * (400k / 1.8M) = 143,999 units of Clover Lane iii. Briefly explain why the answer in d.ii above is a better representation of “break-even” for Clover Lane  than the answer in d.i. (2 points) The first calculation (d.i) is based only on the investment in extra fixed costs that are caused by  producing Clover Lane. But Clover Lane also uses some of the fixed costs that are present when  only HoneySkin is produced (i.e., it uses some of the extra fixed capacity) and the second  calculation (d.ii) assigns some of the shared fixed cost to Clover Lane as well. For this reason,  the approach in d.ii more thoroughly reflects the resources needed to produce Clover Lane. For credit you must discuss the difference in fixed costs in the two different approaches and  12 correctly characterize the reason that one gives a better estimate of the cost of making CL than  the other.ACC 312 Fundamentals of Managerial Accounting Midterm Exam 1, Spring 2017 e. (continue using data from part d, where applicable) Buzz Inc has received an outsourcing offer from  Shenzhen Exports in China. Shenzhen is willing to produce the Clover Lane product for Buzz Inc at a price  to Buzz Inc of $8 per unit, delivered. Buzz Inc anticipates that having to drop the “Made in America” label  would cost them 10% of their sales of Clover Lane, but if they outsource they would not have to make the  additional investment in fixed costs.  The $500,000 in fixed costs presently required in the production of HoneySkin would be unavoidable even  if Clover Lane were outsourced, however the excess machine and plant capacity could instead be used to  produce a product line extension called HoneySkin Ultra. HoneySkin Ultra would sell for $5 per unit and  have unit variable cost of $3.50. Buzz Inc anticipates potential sales of 150,000 units of HoneySkin Ultra in  2017, and no additional investment in fixed costs would be needed. Perform a differential analysis of the outsourcing decision (make or buy Clover Lane) facing Buzz Inc. Be  sure to consider all relevant opportunity costs. Clearly state your conclusion based solely on the differential  analysis, including the net financial effect on the company that would result from the option you  recommend. (8 points) Alternative A Alternative B Produce CL Outsource CL Differential CM from Sale of HS* $ 700,000 $ 700,000 $ - 1.4M units @ $0.50 unit CM Revenue from Sale of CL 4,800,000 4,320,000 480,000 $12/unit price; 400k units, less 10% VC of CL (3,000,000) - (3,000,000) Unit VC = $12 - $4.50 CM = $7.50 Purchase cost of CL - (2,880,000) 2,880,000 At vendor price given Fixed costs (900,000) (500,000) (400,000) Additional FC avoided CM of HS Ultra - 225,000 (225,000) Unit CM = $5 - $3.50 given = $1.50 $ (265,000) * IRRELEVANT - may be omitted without changing decision. CONCLUSION FROM DIFFERENTIAL ANALYSIS: Financially, Buzz Inc would be better off by $265,000 if it were to outsource production of Clover Lane to Shenzhen Exports. [Note that a final decision by Buzz will also depend on qualitative factors, such as quality, reliability, intellectual property, delivery time, company image/strategy, etc. But you are not required to discuss this in your answer.]


What was the beginning 2016 work-in-process balance?



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GRADING:  (1) It was mandatory to present your analysis in differential format, as instructed. This means separate  columns for the two alternatives and explicit calculation of the difference. Without the differential  approach, -4 points.  (2) Inclusion of the opportunity cost element relating to whether HS Ultra could be produced or not is a  critical element of this decision. Omitting it was -3 points. (3) You were asked to specify the conclusion that would be consistent with your differential analysis results. If no conclusion, or incorrect/inadequate conclusion, -2 points. (4) Other errors of inclusion or exclusion were -1 point each. Note that irrelevant costs (0 differential)  could be included or excluded without penalty, as long as those included were handled correctly For  example, see “CM from sale of HS”, included above. Max of -8 points.13
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