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Suppose that sinewave interference has been inadvertently

Electrical Engineering: Principles & Applications | 6th Edition | ISBN: 9780133116649 | Authors: Allan R. Hambley ISBN: 9780133116649 150

Solution for problem P6.86 Chapter 6

Electrical Engineering: Principles & Applications | 6th Edition

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Electrical Engineering: Principles & Applications | 6th Edition | ISBN: 9780133116649 | Authors: Allan R. Hambley

Electrical Engineering: Principles & Applications | 6th Edition

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Problem P6.86

Suppose that sinewave interference has been inadvertently added to an audio signal that has frequency components ranging from 20 Hz to 15 kHz. The frequency of the interference slowly varies in the range 950 to 1050 Hz. A filter that attenuates the interference by at least 20 dB and passes most of the audio components is desired. What type of filter is needed? Sketch the magnitude Bode plot of a suitable filter, labeling its specifications.

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ACCT2102 April4,2016–April8,2016 Chapter10Notes PerformanceEvaluation Companiesdecentralizetheiroperationsintooperatingsegmentsbasedon • Geographiclines • Productlines • Responsibilitycenters o Cost–compareactualcoststobudgetedcostsusingperformance reports(BVA) o Revenue–compareactualrevenuetobudgetedrevenueusing performancereports(BVA) o Profit–compareactualrevenues,expenses,andprofitstothebudget usingperformancereports(BVA)andsegmentedincomestatements o Investment–determineifassetswereusedefficientlytogenerate profitusingreturnoninvestmentandresidualincome ABVAcomparesactualrevenueandexpensesagainstbudgetedrevenueand expensestocalculateavariance. Whenabudgetispreparedforasinglelevelofactivity,itisastaticbudget. Threedifferentvariancescanbecalculated • Masterbudgetvariance o Differencebetweenactualresultsvs.staticbudget • Flexiblebudgetvariance o Differencebetweenactualresultsvs.flexiblebudget • Volumevariance o Differencebetweenflexiblebudgetvs.staticbudget o Masterbudgetvariance–volumevariance=flexiblebudgetvariance Variancesarelabeledasfavorable(F)orunfavorable(U) • Varianceisallaboutrelationships • Revenue:Actual>Budget(F);ActualBudget(U) Variancesareanalyzedusingmanagementbyexception(materialvs.immaterial) • Doesitmatter o Material▯matters o Immaterial▯doesn’tmatter o Example:abusinesshasamaterialitythresholdof$10,000. ▯ Anyvariancelessthan$10,000doesn’tmatter(immaterial). ▯ Anyvariancegreaterthen$10,000matters(material). Created By: Rachel Moore Not for redistribution. o Noteverycompany/individualhasthesamematerialitythreshold. o Thebiggerthebusiness,thegreaterthethreshold. $6,000(U) $18,000(F) $3,000(F) $10,000(U) $4,000(F) -- 1.Howmanyunitsofoutputdidthecompanyanticipateselling5 2.WhyistheFlexibleBudgetbasedonanoutputof6Actual/results 3.DeterminethebudgetedunitSalesPriceandbudgetedunitVariableCost. = $90,000 ÷ 5 = $18,000 = $50,000 ÷ 5 = $10,000 4.WhyaretheFixedExpensesthesameintheFlexibleBudgetandMasterBudget columnsBecausetheyarefixed. 5.Completethereportandprovideareasonableexplanationforvariancesgreater than$5,000. – = – = ($30 × 20,000)×(40%) − $250,000 = −$10,000 ($45 × 10,000)×(50%) − $100,000 = $125,000 ShouldthemanagerbejudgedontheSMMaybe/maybenot. Themanagerhastohavesomesaysointhecostsforthemanagertobejudged Controlablevs.traceable Created By: Rachel Moore Not for redistribution. ReviewfromMonday&Wednesday: 1.BVA • Variances o Labels ▯ FavorablevsUnfavorable ▯ MaterialvsImmaterial o Types ▯ Master ▯ Flexible ▯ Volume 2.SegmentedIS • – = – = • SMistheamountthatwejudgeoursegmenton. • ControllablevsUncontrollable o Whenjudgingaperson,weneedtoknowwhat’straceableand controllable. o Whenjudgingasegment,weneedtoknowwhatstraceableand common. o Example:Only$200,000oftotal$250,000FCiscontrollable,howdo wejudgethemanagerTheControllableMarginis$50,000higher thantheSegmentMargin. ReturnonInvestment(ROI)measurestheamountofincomeaninvestmentcenter earnsrelativetothesizeofitsassets. = × / = ResidualIncome(RI)determineswhetherthedivisionhascreatedanyexcess incomeaboveandbeyondmanagement’sexpectations. = − ( × ) Created By: Rachel Moore Not for redistribution. PlainROI:11.3% × 1.02 = 11.5% • SalesMargin:$161,000 ÷ $1,423,000 = 11.3% • InvestmentTurnover:$1,423,000 ÷ $1,396,000 = 1.02 PeanutROI:7.4% × 1.61 = 11.9% • SalesMargin:$43,000 ÷ $578,000 = 7.4% • InvestmentTurnover:$578,000 × $360,000 = 1.61 Assumethecompanyhas$10,000inexcessfundstoinvestineitherPlainorPeanut. InwhichdivisionshouldthecompanyinvestPeanut. Assumethecompany’stargetrateofreturnis25%.Computeeachdivision’sRI. Plain:-$188,000 Peanut:-$47,000 Eachmanagerispresentedwithan$100,000investmentopportunitythatwill generateoperatingincomeof$17,000.Thecompany’stargetrateofreturnis15%. InvestmentsROI=17% HurdleRate=15% 1.Theywillreceiveabonusbasedsolelyontheirabilitytoexceedtheirdivision’s priorperiodreturnoninvestment. BrutusROI=18%▯Rejectinvestment;17%islessthan18% NeroROI=16%▯Acceptinvestment;17%ismorethan16% 2.Theywillreceiveabonusbasedsolelyontheirabilitytoexceedtheirdivision’s priorperiodresidualincome. BothacceptbecausetheinvestmenthasapositiveRI. Created By: Rachel Moore Not for redistribution.

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Textbook: Electrical Engineering: Principles & Applications
Edition: 6
Author: Allan R. Hambley
ISBN: 9780133116649

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Suppose that sinewave interference has been inadvertently