How do you define a custom exception class?

Okabee Enterprises is the distributor for two products, Model A100 and Model B900. Monthly sales and the contribution margin ratios for the two products follow:

	Product
	Model A100	Model B900	Total
Sales	$700,000	$300,000	$1,000,000
Contribution margin ratio	60%	70%	?

The company’s fixed expenses total$598,500 per month.

Required:

1. Prepare a contribution format income statement for the company as a whole.

2. Compute the break-even point for the company based on the current sales mix.

3. If sales increase by $50,000 per month, by how much would you expect net operating income to increase? What are your assumptions?

Caltec, Inc., produces and sells recordable CD and DVD packs. Revenue and cost information relating to the products follow:

	Product
	CD	DVD
Selling price per pack	$8.00	$25.00
Variable expenses per pack	$3.20	$17.50
Traceable fixed expenses per year	$138,000	$45,000

Common fixed expenses in the company total $105,000 annually. Last year the company produced and sold 37,500 CD packs and 18,000 DVD packs.

Required:

Prepare a contribution format income statement for the year segmented by product lines.

Indicate where each item would appear on a statement of cash flows using the direct method by placing an (x) in the appropriate column.

	Statement of Cash Flows			Noncash Investing and Financing Activities	Not Reported on Statement or in Notes
	Operating Activities	Investing Activities	Financing Activities
b. Paid cash toward accounts payable	______________	______________	______________	______________	______________

True/False: In a Python class, the constructor is called _ init _.

Indicate the most likely time you expect sales revenue to be recorded for each of the listed transactions.

Transaction	Point A	Point B
a. Sale of inventory   to a business customer on open account	_____ Shipment	_____ Collection of   account
b. Computer sold by mail order company on   a credit card	_____ Shipment	_____ Delivery
c. Airline tickets sold by an airline on   a credit card	_____ Point of sale	_____ Completion of flight

Lindex Company uses a process costing system. The following data are available for one department for October:

		Percent Completed
	Units	Materials	Conversion
Work in process, October 1	50,000	90%	60%
Work in process, October 31	30,000	70%	50%

The department started 390,000 units into production during the month and transferred 410,000 completed units to the next department.

Required:

Compute the equivalent units of production for October, assuming that the company uses the weighted-average method of accounting for units and costs.

Name the base class that is designed to handle exceptions in C++.

What is the frequency of the modal class in a stem and leaf plot?

How do you declare a generic type in a class?

Name the class of nutrients to which sugars and starches belong.

A destructor has the same name as the class, but is preceded by a(n) _______ character.

Can a generic class have multiple generic parameters?

Lindex Company uses a process costing system. The following data are available for one department for October:

		Percent Completed
	Units	Materials	Conversion
Work in process, October 1	50,000	90%	60%
Work in process, October 31	30,000	70%	50%

The department started 390,000 units into production during the month and transferred 410,000 completed units to the next department.

Required:

Compute the equivalent units of production for October assuming that the company uses the FIFO method for accounting for units and costs.