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- HB Corporation in Delaware, U.S., makes and sells a single product. The company operates a standard costing system and a just-in-time purchasing and production system. No inventory of raw materials or finished goods is held. Details of the budget and actual data for the previous period are given below: Budget data Standard production costs per unit (currency in U.S. dollar, $): Direct material 8kg @$10.80 per kg 86.40 Direct labor 1.25 hours @$18.00 per hour 22.50 Variable overheads 1.25 hours @$6.00 per direct labor hour 7.50 Standard selling price: $180 per unit Budgeted fixed production overheads: $170 000 Budgeted production and sales: 10 000 units Actual data Direct material: 74 000kg @$11.20 per kg Direct labor: 10,800 hours @$19.00 per hour Variable overheads: $70,000 Actual selling price: $184 per unit Actual fixed production overheads: $168 000 Actual production and…Q4 Lab2 Subject: Production And operation Mnagement please answer ASAPEC 4 Q4 At the end of the year, but before an adjustment had been made to close Manufacturing Overhead Control, A-1 Frames had the following account balances: Raw Materials Inventory $ 126,870 Work in Process Inventory $ 147,660 Finished Goods Inventory $ 343,200 Cost of Goods Sold $ 1,959,640 At the beginning of the year, management had estimated that total manufacturing overhead would be $590,520 and had planned to apply overhead to jobs based on an estimated use 42,180 of machine hours. The actual number of machine hours used during the year was 49,600, and actual manufacturing overhead cost for the year was $722,500.
- Please answer this question: 1. Traveling requisition used for one time capital purchases. A. False B. True 2. Invitation for bid is used to buy when: A. The specifications are designed for one supplier. B. The buyer has wants a competition on the best offer, C. There is complete monopoly. D. The buyer prefers a specific supplier. 3. Spend analysis is the process of determining how much to pay for service A. False B. TrueDiscussion issues In reviewing Smith's assessments and conclusions, has he proposed the optimal recommendations? Specifically: 1. The UK Manufacturing UK LTD is facing an array of issues that require a sound understanding of cost behaviour, process manufacturing, and capacity utilization, and market pricing pressures. Identify both internal and external issues that the UKM Senior management must consider their impact on their planning for 2023 and beyond? 2. There are few reasonsin cost calculation that caused the 2023 SPx512 product cost to drop by £227 after reflecting the ABC review and the new costing approach? Did spending decrease or just shift? List those costs with supporting numbers. 3. What are the drivers of manufacturing cost? Of product cost? 4. Was it practical or plausible to reduce direct wafer fabrication by 34 per cent or £23m? 5. Should Smith have looked at areas other than wafer fabrication to identify further cost reductions? 6. Why…HOW SUPPLY CHAIN PLANNING AND CONTROL FITS WITHIN ERP?
- Break-even analysis is an important tool for managing any business, including colleges and universities. Identify 3 areas where break-even analysis might be used at a university. For each area, identify the revenues, fixed costs, and variable costs.1. What problems arise from the use of out-of-date technology?2. Why is the FAA relying on ancient hardware and software?3. Why will it take several years to convert to new hardware and software? What problems are the controllers likely to encounter in the conversion process?4. What options are available to the FAA? Hint: Do some additional research.5. As a governmental agency, costs and funding are an important issue. Are there ways to minimize the issues with cost?6. Write a report to management that describes the primary cause of the problems, a detailed plan to solve them, and show how the plan solves the problems and describe any other benefits it will provide.Q3. (Problem 14 of Chapter 1) You are thinking of opening a small copy shop. It costs $5000 to rent a copier for a year, and it costs $0.03 per copy to operate the copier. Other fixed costs of running the store will amount to $400 per month. You plan to charge an average of $0.10 per copy, and the store will be open 365 days per year. Each copier can make up to 100,000 copies per year. (USE WHAT-IF ANALYSIS) a.) For one to five copiers rented and daily demands of 500, 1000, 1500, and 2000 copies per day, find annual profit. That is, find annual profit for each of these combinations of copiers rented and daily demand. b.) If you rent three copiers, what daily demand for copies will allow you to break even? c.) Graph profit as a function of the number of copiers for a daily demand of 500 copies; for a daily demand of 2000 copies. Interpret your graphs.