Meridian Telescopes

1- The total unit cost = Total Variable Cost + Production Fixed Expenses + Advertising Expense + Selling and Administrative Expense = 3.23 + 1.20 + 0.30 + 0.19 = 4.92.

The most suitable costing method Yeltin should adopt is the practical capacity in order to remove the factor of uncertain budgeted sales figure. For this approach and the practical capacity of 65000-22000 units, then the revised overhead costs come out to be $30. With the inclusion of material and labor costs, the cost of the cartridge stand at $52 and the additional royalty expense of $10 raises the overall per unit cost to $62. The selling price of the cartridge is fixed at $150. With this selling price, the gross margin is equal to $88. The gross margin percentage is equal to 59%. In comparison to the budgeted volume, the gross margin has increased by 14%. See below

1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units?

2. What is the total cost? How much of the total cost are labor costs? Capital costs?

If Komandor allocates the consulting fees to the plastic products, we have to find the new price P ($/unit) of the product such as 500,000 x $0.45 + $200,000 = 500,000 x P  P = $0.85/unit

Answer: It seems like Bridgeton and its consultants assumed that the savings from outsourcing those two products would be 435% of the direct labor dollar cost for those products - calculated amount $53,496.

Inventory, 1/1/X6 |24,000 units | |Units manufactured |80,000 | |Units sold |82,000 | |Inventory, 12/31/X6 |22,000 units | |Manufacturing costs: | |Direct materials |$3 per unit | |Direct labor |$5 per unit | |Variable factory overhead |$9 per unit | |Fixed factory overhead |$280,000 | |Selling & administrative expenses: | |Variable |$2 per unit | |Fixed |$136,000 | |

Generally in astronomy, light pollution and thick atmospheres distort and impair images from optics like telescopes. Light pollution crowds out the targets being observed, while the atmosphere dims the light received from them. When choosing the location for the building of a new telescope, it is highly beneficial to build in areas with a thinner atmosphere and low light pollution . This is why mountaintops are typically the preferred sites for new telescopes, and why Mauna Kea is a highly desirable location. A new telescope called the Thirty Meter Telescope (TMT) is revolutionary in

This program is being presented in over 750 planetariums around the world as part of the “International Year of Astronomy”. Basically, it has been four hundred years since Galileo Galilei invented the telescope and planetariums are celebrating the invention with this presentation. This program was well worth the time to see because it provided a relaxed and interesting learning experience for all in attendance.

The field of view of the telescope was 0.46 degrees with an angular resolution of 10.16 microradians/pixel. The camera was operated in eight filtered band passes from 350-1100 nm. The eight-position filter wheel, consisted of three broad-band filters: red (671nm), green (559nm), violet (404nm). These broad-band filters allowed for the reconstruction of visible colour photographs. Light was collected by the primary mirror and directed to a smaller secondary mirror that channelled it through a hole in the centre of the primary mirror and onto the CCD.

Outsourcing will cost $3 million ($0/fixed and $3 million/variable), which is twice the amount of reconditioning the old equipment and 4 times the amount of making a new purchase.

Introducing the Orion XT8. This is powerful enough telescope to capture the ice caps on Mars and a catalogue of other attractions with flare. The 8" also has a price that is well positioned at just over $300. This telescope is also stocked with two laudable upsells, the Intelliscope (as outlined in the paragraph on the Orion XT6) and the GoTo box, which actually slews the telescope with use of a mechanical system. The GoTo system makes the 8" a wonderful starter scope for

As proposed in an article posted on amazing space.org, “The telescope, a basic reflector with a 94.5 in (2.4 meters) mirror.” While also having being a second mirror that the light bounces to to. Within that mirror, many instruments were compacted together that allowed for clear and visible views in infrared and ultraviolet light. It was different compared to any other ground based telescope whereas it allowed astronomers to observe and witness details that had never been seen before due to Earth being in the way for those other telescopes. The telescope revolves around the earth completely every ninety-seven minutes at the speed of five miles per second, allowing for many observations in space. The observations occur when light hits the main mirror and then bounces towards the second mirror in which the second one focuses the light. The telescope began to be created in 1977 and was originally supposed to launch during the year of 1985. Unfortunately an accident had occurred when a space shuttle challenger exploded and flights into space took a halt. It was finally launched on April 4th of 1990 once the halt had stopped. The improved observations had begun and the history of astronomy had changed. Unfortunately there were some minor setbacks that had to be dealt with. One setback was that the primary mirror was ground incorrectly in which the curve of it was too flat. It was off just

The above graph suggests that volume based computation of overhead costs does not reflect the real overhead costs based on actual production per product line (computed maximum in excess over actual). On the other hand, if we follow the allocation of overhead costs based on prime costs as illustrated in Exhibit 2 of the case, we need to consider other quantitative factors: 1. No data is available to determine the amount of raw materials used in producing each of the products. While we can assume that the production of small, colored glass ornaments uses fewer raw materials (e.g. glass) than large, colored glass ornaments, the amount of glass used to produce specialty ornaments cannot be derived from the facts of the case. 2. There is also no data available to determine the number of direct labor hours consumed for producing each product type, although evidently, specialty ornaments use more direct labor hours. Based on the above considerations, we deem it inaccurate to base overhead on prime costs, a common practice in traditional costing. In addition,

One will note that six of the costs to consider are incremental. By definition, incremental costs would not be incurred if the part were purchased from an outside source. If a firm does not currently have the capacity to make the part, incremental costs will include variable costs plus the full portion of fixed overhead allocable to the part 's manufacture. If the firm has excess capacity that can be used to produce the part in question, only the variable overhead caused by production of the parts are considered incremental. That is, fixed costs, under conditions of sufficient idle capacity, are not incremental and should not be considered as part of the cost to make the part.