Cawley Company makes three models of tasers. Information on the three products is given below.

	Tingler	Shocker	Stunner
Sales	$300,000	$500,000	$200,000
Variable expenses	150,000	200,000	145,000
Contribution margin	150,000	300,000	55,000
Fixed expenses	120,000	230,000	95,000
Net income	$ 30,000	$70,000	$ (40,000)

Fixed expenses consist of $300,000 of common costs allocated to the three products based on relative sales, and additional fi xed expenses of$30,000 (Tingler), $80,000 (Shocker), and$35,000 (Stunner). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is phased out.

James Watt, an executive with the company, feels the Stunner line should be discontinued to increase the company’s net income.

Instructions (b) Compute net income by product line and in total for Cawley Company if the company discontinues the Stunner product line. (Hint: Allocate the $300,000 common costs to the two remaining product lines based on their relative sales.)

(a) A source, S, of sound of wavelength $\lambda$ is placed a small distance d away from a flat, reflecting wall. Show that this gives rise to an interference pattern of just the kind that would be caused if the wall were absent and a second source, S', were placed a distance d behind the wall. Prove that this "image source" would have to be $180^{\circ}$ out of phase with S, and consider what implications this has for the resulting interference pattern, as compared with that due to a normal double-source arrangement in which the two sources are in phase . (b) If a hi-fi speaker is placed 1 ft from a wall, what range of audio frequencies will produce two or more interference fringes in a room of moderate size (e.g., $12 \mathrm{ft} \times 18 \mathrm{ft}$)? If you were sitting 12 ft from the speaker, with your head 3 ft from the wall, what frequencies would tend to be suppressed by interference effects?

Listed here is the percentage of the popular vote received by President Obama in each of the 50 states: AL 39 HI 72 MA 62 NM 57 SD 45 AK 38 ID 36 MI 57 NY 63 TN 42 AZ 45 IL 62 MN 54 NC 50 TX 44 AR 39 IN 50 MS 43 ND 45 UT 34 CA 61 IA 54 MO 49 OH 52 VT 68 CO 54 KS 42 MT 47 OK 34 VA 53 CT 61 KY 41 NE 42 OR 57 WA 58 DE 62 LA 40 NV 55 PA 55 WV 43 FL 51 ME 58 NH 54 RI 63 WI 56 GA 47 MD 62 NJ 57 SC 45 WY 33 a. By just looking at the table, what shape do you think the data distribution for the percentage of the popular vote by state will have? b. Draw a relative frequency histogram and look for outliers. Did the graph confirm you answer to part a?

A wholesaler has recently developed a computerized sales invoicing system. Prior to implementing this system, a manual system was used. Historically, the manual system produced $87\%$ of invoices with $0$ errors, $8\%$ of invoices with $1$ error, $3\%$ of invoices with $2$ errors, $1\%$ of invoices with 3 errors, and $1\%$ of invoices with more than $3$ errors. After implementation of the computerized system, a random sample of $500$ invoices showed $479$ invoices with $0$ errors, $10$ invoices with $1$ error, $8$ invoices with $2$ errors, $2$ invoices with $3$ errors, and $1$ invoice with more than $3$ errors

$$\begin{array}{rrr} \text{Ei} & \text{fi} & \text{(f-E)}^{2/E}\\ 435 & 479 & 4.4506\\ 40&10 & 22.5000 \\ 15 & 8 & 3.2667\\ 5 & 2 & 1.8000\\ 5 & 1 & 3.2000\\ \end{array}$$

$$\begin{array}{c} \text{Chi-Square}\\ 35.21724\\ \text{p-value}\\ 0.0000001096 \end{array}$$

Show that it is appropriate to carry out a chi-square test using these data.

Cawley Company makes three models of tasers. Information on the three products is given below.

Fixed expenses consist of $300,000 of common costs allocated to the three products based on relative sales, and additional fi xed expenses of$30,000 (Tingler), $80,000 (Shocker), and$35,000 (Stunner). The common costs will be incurred regardless of how many models are produced. The other fixed expenses would be eliminated if a model is phased out.

James Watt, an executive with the company, feels the Stunner line should be discontinued to increase the company’s net income.

Instructions (a) Compute current net income for Cawley Company

Mel’s Meals 2 Go buys cookies that it includes in the 10,000 box lunches it prepares and sells annually. Mel’s kitchen and adjoining meeting room operate at 70 percent of capacity. Mel’s purchases the cookies for $0.60 each but is considering making them instead. Mel’s can bake each cookie for$0.20 for materials, $0.15 for direct labor, and$0.45 for overhead without increasing its capacity. The $0.45 for overhead includes an allocation of$0.30 per cookie for fixed overhead. However, total fi xed overhead for the company would not increase if Mel’s makes the cookies.

Mel himself has come to you for advice. “It would cost me $0.80 to make the cookies, but only$0.60 to buy. Should I continue buying them?” Materials and labor are variable costs, but variable overhead would be only $0.15 per cookie. Two cookies are put into every lunch.

Required
How would you advise Mel? Prepare a schedule to show the differential costs.

The 2008 election was a race in which Barack Obama defeated John McCain and other candidates, receiving 53% of the popular vote. The popular vote (in thousands) for Barack Obama in each of the 50 states is listed below: AL 813 HI 326 MA 1904 NM 472 SD 171 AK 124 ID 236 MI 2873 NY 4805 TN 1087 AZ 1035 IL 3420 MN 1573 NC 2143 TX 3529 AR 422 IN 1374 MS 555 ND 141 UT 328 CA 8274 IA 829 MO 1442 OH 2933 VT 219 CO 1289 KS 515 MT 232 OK 502 VA 1960 CT 998 KY 752 NE 333 OR 1037 WA 1751 DE 255 LA 783 NV 534 PA 3276 WV 304 FL 4282 ME 422 NH 385 RI 297 WI 1677 GA 1844 MD 1629 NJ 2215 SC 862 WY 83 a. By just looking at the table, what shape do you think the data distribution for the popular vote by state will have? b. Draw a relative frequency histogram to describe the distribution of the popular vote for President Obama in the 50 states. c. Did the histogram in part b confirm your guess in part a? Are there any outliers? How can you explain them?

As of 2003, the number of members in the House of Representatives for each state is given below.

$$\begin{array}{cccccccccc} \mathrm{AL} & 7 & \mathrm{HI} & 2 & \mathrm{MA} & 10 & \mathrm{NM} & 3 & \mathrm{SD} & 1 \\ \mathrm{AK} & 1 & \mathrm{ID} & 2 & \mathrm{MI} & 15 & \mathrm{NY} & 29 & \mathrm{TN} & 9 \\ \mathrm{AZ} & 8 & \mathrm{IL} & 19 & \mathrm{MN} & 8 & \mathrm{NC} & 13 & \mathrm{TX} & 32 \\ \mathrm{AR} & 4 & \mathrm{IN} & 9 & \mathrm{MS} & 4 & \mathrm{ND} & 1 & \mathrm{UT} & 3 \\ \mathrm{CA} & 53 & \mathrm{IA} & 5 & \mathrm{MO} & 9 & \mathrm{OH} & 18 & \mathrm{VT} & 1 \\ \mathrm{CO} & 7 & \mathrm{KS} & 4 & \mathrm{MT} & 1 & \mathrm{OK} & 5 & \mathrm{VA} & 11 \\ \mathrm{CT} & 5 & \mathrm{KY} & 6 & \mathrm{NE} & 3 & \mathrm{OR} & 5 & \mathrm{WA} & 9 \\ \mathrm{DE} & 1 & \mathrm{LA} & 7 & \mathrm{NV} & 3 & \mathrm{PA} & 19 & \mathrm{WV} & 3 \\ \mathrm{FL} & 25 & \mathrm{ME} & 2 & \mathrm{NH} & 2 & \mathrm{RI} & 2 & \mathrm{WI} & 8 \\ \mathrm{GA} & 13 & \mathrm{MD} & 8 & \mathrm{NJ} & 13 & \mathrm{SC} & 6 & \mathrm{WY} & 1 \end{array}$$

Find the mean of the data.

SewFun Company produces two models of sewing basket. Information about SewFun’s products is given below:

SewFun’s fi xed costs total $35,200.

Required:

1. Determine SewFun’s weighted average contribution margin and weighted average contribution margin ratio.
2. Calculate SewFun’s break-even units and break-even sales dollars.
3. Calculate the number of units of each product that will be sold at break even.
4. Calculate the total sales necessary for SewFun to earn a profit of$63,200.
5. Calculate the sales revenue generated from each product line if SewFun earns its target of $63,200 profit.
6. Calculate SewFun’s degree of operating leverage.

After reviewing the new activity-based costing system that Janis McGee has implemented at Joplin Industries’s Port Arthur manufacturing facility, Kris Kristoff, the production supervisor, believes that he can reduce production costs by reducing the time spent on machine setups. He has spent the last month working with employees in the plant to change over the machines more quickly with the same reliability. He plans to produce 100,000 units of J25P and 40,000 units of J40X in the fi rst quarter. He believes that with his more efficient setup routine, he can reduce the number of setup hours for both the J25P and the J40X products by 25 percent.

Required
Assume that Joplin had used machine-hours and a department allocation method to allocate its overhead and that the setup-hour rate for the first quarter is $900. Could Kris have made the cost reductions that he planned? What are the advantages and disadvantages of activity-based costing compared to the traditional volume-based allocation methods?

1. Avez-vous d’autres cours aujourd’hui? Quels cours?

2. Est-ce que vous préparez bien chaque examen de fran$\c{c}$ais?

3. Est-ce que vous comprenez tout quand le professeur parle fran$\c{c}$ais?

4. Est-ce que tout le monde répond en fran$\c{c}$ais dans votre classe?

5. Est-ce que vous connaisssez tous les gar$\c{c}$ons dans la classe? et toutes les fi lles?

6. Est-ce que vous sortez tous les week-ends?

7. Est-ce que vous avez un(e) ou plusieurs camarades de chambre?

8. De temps en temps (From time to time), avez-vous quelques diffi cultés avec vos amis?

Just before class starts, you realize that you have mistakenly recycled the second page of your cost accounting homework assignment. Fortunately, you still have the fi rst page of the printout from your spreadsheet (shown below) and you remember that you were able to determine the items on the recycled page from this data.

Required
Find the sales revenue.

Use the matrices below as needed to complete the problem.

$$A=\left[\begin{array}{rrrr}4 & 4 & 2 & -5 \\ 6 & 3 & -1 & 0 \\ 0 & 0 & -3 & 5\end{array}\right] \quad B=\left[\begin{array}{rrrr}2 & -5 & -11 & 8 \\ 4 & 0 & 0 & 4 \\ -2 & -2 & 1 & 9\end{array}\right]$$

$$C=\left[\begin{array}{rr}4 & -2 \\ 5 & 0 \\ 6 & 0 \\ 1 & 3\end{array}\right] \quad D=\left[\begin{array}{ll}3 & 5 \\ 1 & 2\end{array}\right] \quad E=\left[\begin{array}{ll}1 & 1 \\ 1 & 1 \\ 4 & 6 \\ 0 & 5\end{array}\right]$$

$$F=\left[\begin{array}{rr}-1 & 6 \\ 4 & 11\end{array}\right] \quad G=\left[\begin{array}{rr}2 & -5 \\ -1 & 3\end{array}\right] \quad I=\left[\begin{array}{ll}1 & 0 \\ 0 & 1\end{array}\right]$$

Perform the indicated operations

$$FI$$

As of 2003, the number of members in the House of Representatives for each state is given below.

$$\begin{array}{cccccccccc} \mathrm{AL} & 7 & \mathrm{HI} & 2 & \mathrm{MA} & 10 & \mathrm{NM} & 3 & \mathrm{SD} & 1 \\ \mathrm{AK} & 1 & \mathrm{ID} & 2 & \mathrm{MI} & 15 & \mathrm{NY} & 29 & \mathrm{TN} & 9 \\ \mathrm{AZ} & 8 & \mathrm{IL} & 19 & \mathrm{MN} & 8 & \mathrm{NC} & 13 & \mathrm{TX} & 32 \\ \mathrm{AR} & 4 & \mathrm{IN} & 9 & \mathrm{MS} & 4 & \mathrm{ND} & 1 & \mathrm{UT} & 3 \\ \mathrm{CA} & 53 & \mathrm{IA} & 5 & \mathrm{MO} & 9 & \mathrm{OH} & 18 & \mathrm{VT} & 1 \\ \mathrm{CO} & 7 & \mathrm{KS} & 4 & \mathrm{MT} & 1 & \mathrm{OK} & 5 & \mathrm{VA} & 11 \\ \mathrm{CT} & 5 & \mathrm{KY} & 6 & \mathrm{NE} & 3 & \mathrm{OR} & 5 & \mathrm{WA} & 9 \\ \mathrm{DE} & 1 & \mathrm{LA} & 7 & \mathrm{NV} & 3 & \mathrm{PA} & 19 & \mathrm{WV} & 3 \\ \mathrm{FL} & 25 & \mathrm{ME} & 2 & \mathrm{NH} & 2 & \mathrm{RI} & 2 & \mathrm{WI} & 8 \\ \mathrm{GA} & 13 & \mathrm{MD} & 8 & \mathrm{NJ} & 13 & \mathrm{SC} & 6 & \mathrm{WY} & 1 \end{array}$$

Find the mode of the data.