For the cycle of Problem, investigate the effects on cycle performance as the higher extraction pressure takes on other values. The operating conditions for the open feedwater heater are unchanged from those in earlier problem. Assume that condensate drains from the closed feedwater heater as saturated liquid at the higher extraction pressure. Also feedwater leaves the heater at $12\ \mathrm{MPa}$ and a temperature equal to the saturation temperature at the extraction pressure. Construct suitable plots and discuss.

Katie and Kim are attending a theater performance. Katie's seat is at floor level. She looks down at an angle of 18$^{\circ}$ to see the orchestra pit. Kim's seat is in the balcony directly above Katie. Kim looks down at an angle of 42$^{\circ}$ to see the pit. The horizontal distance from Katie's seat to the pit is 46ft. What is the vertical distance between Katie's seat and Kim's seat? Round to the nearest inch.

A one-sided confidence interval for p can be expressed as $p<\hat{p}+E \text { or } p>\hat{p}-E$, where the margin of error E is modified by replacing $z_{\alpha / 2}$ with $z_{\alpha}$. If Air America wants to report an on-time performance of at least x percent with 95% confidence, construct the appropriate one-sided confidence interval and then find the percent in question. Assume that a simple random sample of 750 flights results in 630 that are on time.

A Carnot vapor refrigeration cycle employs Refrigerant $134 a$ as the working fluid. The refrigerant enters the condenser as saturated vapor at $28^{\circ} \mathrm{C}$ and leaves it as a saturated liquid. The evaporator operates at a temperature of $-10^{\circ} \mathrm{C}$. Find, in $\mathrm{kJ}$ per $\mathrm{kg}$ of refrigerant flow,

(a) the work input to the compressor.

(b) the work developed by the turbine.

(c) the heat transfer to the refrigerant passing via the evaporator. What is the coefficient of performance of the cycle?

The Red Lobster Restaurant chain conducts regular surveys of its customers to monitor the performance of individual restaurants. One of the questions asks customers to rate the overall quality of their last visit. The listed responses are Poor (1), Fair (2), Good (3), Very good (4), and Excellent (5). The survey also asks respondents whether their children accompanied them (1 5 yes and 2 5 no) to the restaurant. Graphically depict these data and describe your findings.

Performance data for a centrifugal fan of 3-ft diameter tested at 750 rpm are $$ \begin{matrix}\text{Volume flow} & \text{106} & \text{141} & \text{176}\\\mathrm{rate, Q (ft^{3}/s)}\\\text{Static pressure} & \text{0.075} & \text{0.073} & \text{0.064}\\\mathrm{rise, \Delta p (psi)}\\\text{Power output,} & \text{2.75} & \text{3.18} & \text{3.50}\\\mathrm{\scr{P} (hp)}\\\text{Volume flow} & \text{211} & \text{246} & \text{282}\\\mathrm{rate, Q (ft^{3}/s)}\\\text{Static pressure} & \text{0.050} & \text{0.033} & \text{0.016}\\\mathrm{rise, \Delta p (psi)}\\\text{Power output,} & \text{3.51} & \text{3.50} & \text{3.22}\\\mathrm{\scr{P} (hp)}\\\end{matrix} $$ Plot the performance data versus volume flow rate. Calculate static efficiency, and show the curve on the plot. Find the best efficiency point, and specify the fan rating at this point.

Which statement best illustrates a negative correlation between the number of hours spent watching TV the week before an exam and the grade on that exam?
a. Watching too much television leads to poor exam performance.
b. Smart students watch less television.
c. Viewing television interferes with a student’s ability to prepare for the upcoming exam.
d. Students who watch more television perform more poorly on their exams.

Determine the optimal control signal u for the system $\dot{\mathbf{x}}=\mathbf{A x}+\mathbf{B} u$ defined by

$$\mathbf{A}=\left[\begin{array}{rr}{0} & {1} \\ {0} & {-1}\end{array}\right], \quad \mathbf{B}=\left[\begin{array}{l}{0} \\ {1}\end{array}\right]$$

. Where such that the following performance index is minimized: $J=\int_{0}^{\infty}\left(\mathbf{x}^{T} \mathbf{x}+u^{2}\right) d t$

Performance Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows:

$$\begin{array}{lrc} \text { Age Interval } & \text { Balance } & \begin{array}{c} \text { Percent } \\ \text { Uncollectlble } \end{array} \\ \hline \text { Not past due } & \$ 3,250,000 & 0.8 \% \\ 1-30 \text { days past due } & 1,050,000 & 2.4 \\ 31-60 \text { days past due } & 780,000 & 7.0 \\ 61-90 \text { days past due } & 320,000 & 18.0 \\ 91-180 \text { days past due } & 240,000 & 34.0 \\ \text { Over } 180 \text { days past due } & \underline{\hspace{15pt}150,000} & 85.0\\ &\underline{\underline{\$5,790,000}} \end{array}$$

Assume that the allowance for doubtful accounts for Performance Bike Co. had a debit balance of $28,400 as of December 31.

Journalize the adjusting entry for uncollectible accounts as of December 31.

Plant acquisitions for selected companies are presented below. **1.** Natchez Industries Inc. acquired land, buildings, and equipment from a bankrupt company, Vivace Co., for a lump-sum price of $680,000. At the time of purchase, Vivace’s assets had the following book and appraisal values. $$ \begin{array}{lrr} & \textbf{Book Values} & \textbf{Appraisal Values}\\ \\ \text{Land} & \$200,000 & \$150,000\\ \text{Buildings} & 230,000 & 350,000\\ \text{Equipment} & 300,000 & 300,000\\ \end{array} $$ To be conservative, the company decided to take the lower of the two values for each asset acquired. The following entry was made. |Land|150,000|| |--|--:|--:| |Buildings| 230,000|| |Equipment| 300,000|| |$\quad$Cash||680,000| **2.** Arawak Enterprises purchased store equipment by making a $2,000 cash down payment and signing a 1-year,$23,000, 10% note payable. The purchase was recorded as follows. |Equipment|27,300|| |--|--:|--:| |$\quad$Cash||2,000| |$\quad$Notes Payable||23,000| |$\quad$Interest Payable||2,300| **3.** Ace Company purchased office equipment for $20,000, terms 2/10, n/30. Because the company intended to take the discount, it made no entry until it paid for the acquisition. The entry was: |Equipment|20,000|| |--|--:|--:| |$    $Cash||19,600| |$    $Purchase Discounts||400| **4.** Paunee Inc. recently received at zero cost land from the Village of Cardassia as an inducement to locate its business in the Village. The appraised value of the land is$27,000. The company made no entry to record the land because it had no cost basis. **5.** Mohegan Company built a warehouse for $600,000. It could have purchased the building for$740,000. The controller made the following entry. |Buildings|740,000|| |--|--:|--:| |$\quad$Cash||600,000| |$\quad$Profit on Construction||140,000| **Instructions** Prepare the entry that should have been made at the date of each acquisition.

Cell Design produces cell phone covers for all makes and models of cell phones. Cell Design sells 1,050,000 units each year at a price of $10 per unit and a contribution margin of 40%.

A survey of Cell Design customers over the past 12 months indicates that customers were very satisfied with the products but a disturbing number of customers were disappointed because the products they purchased did not fit their phones. They then had to hassle with returns and replacements.

Cell Design’s managers want to modify their production processes to develop products that more closely match Cell Design’s specifications because the quality control in place to prevent ill-fitting products from reaching customers is not working very well.

The current costs of quality are as follows:

$$\begin{array}{lr} \text{Prevention costs}& \$210,000\\ \text{Appraisal costs}& \$100,000\\ \text{Internal failure costs}&\\ \quad\text{Rework}& \$420,000\\ \quad\text{Scrap}& \$ 21,000\\ \text{External failure costs}&\\ \quad\text{Product replacements}& \$315,000\\ \quad\text{Lost sales from customer returns}& \$787,500\\ \text{The QC manager and controller have forecast the following}& \\ \quad\text{additional costs to modify the production process.}&\\ \text{CAD design improvement}& \$150,000\\ \text{Improve machine calibration to specifications}& \$137,500\\ \end{array}$$

1. Which cost of quality category are managers focusing on? Why?

2. If the improvements result in a 60% decrease in customer replacement cost and a 70% decrease in customer returns, what is the impact on the overall COQ and the company’s operating income? What should Cell Design do? Explain.

3. Calculate prevention, appraisal, internal failure, and external failure costs as a percentage of total quality costs and as a percentage of sales before and after the change in the production process. Comment briefly on your results.

Peal Corporation issued 4,000 shares of its $10 par value stock with a market value of$85,000 to acquire 85 percent of the common stock of Seed Company on August 31, 20X3. Seed's fair value was determined to be $100,000 on that date. Peal had previously purchased 15 percent of Seed's common stock for$9,000 on January 31, 20X1, and had carried this investment at fair value on its balance. Peal reported this investment at $15,000 on its balance sheet at August 31, 20X3, immediately prior to acquiring the remaining 85 percent of Seed's shares. On August 31, 20X3, Peal also paid appraisal fees of$3,500 and stock issue costs of $2,000 incurred in completing the acquisition of the additional shares.

Required

Give the journal entries to be recorded by Peal in completing the acquisition of the additional shares of Seed.

A windows air conditioner that consumes of 1 kW of electricity when running and has a coefficient of performance of 3 is placed in the middle of a room and is plugged in. The rate of cooling or heating this air conditioner will provide to the air in the room when running is (a) 3 kJ/s, cooling (b) 1 kJ/s, cooling (c) 0.33 kJ/s, heating (d) 1 kJ/s, heating (e) 3 kJ/s, heating

In 2012, the New York Yankees won 95 games and spent $\$ 198$ million on salaries for their players (USA Today). Is there a relationship between salary and team performance in Major League Baseball? For the 2012 season, a linear model fit to the number of Wins (out of 162 regular season games) from the team Salary $(\$ M)$ for the 30 teams in the league is:

$$\widehat{\text { Wins }}=76.45+0.046 \text { Salary. }$$

c) What does the slope mean in this context?