In a car’s defrost/defog system atmospheric air, 21$^{\circ} \mathrm{C}$, relative humidity 80%, is taken in and cooled such that liquid water drips out. The nowdryer air is heated to 41$^{\circ} \mathrm{C}$ and then blown onto the windshield, where it should have a maximum of 10% relative humidity to remove water from thewindshield. Find the dew point of the atmospheric air, specific humidity of air onto the windshield, the lowest temperature, and the specific heat transferin the cooler.

Saturated vapor R-410a at 200 psia in a constant pressure piston/cylinder is heated to 140 F. Find the specific heat transfer.

A small, high-speed turbine operating on compressed air produces a power output of 100W. The inlet state is 400 kPa, 50$^{\circ} \mathrm{C}$, and the exit state is 150 kPa,−30$^{\circ} \mathrm{C}$. Assuming the velocities to be low and the process to be adiabatic, find the required mass flow rate of air through the turbine.

Carbon dioxide used as a natural refrigerant flows out of a cooler at 10 MPa, 40$^{\circ} \mathrm{C}$, after which it is throttled to 1.4 MPa. Find the state (T, x) for the exit flow.

Torrance Technology Company (TTC) is developing a new touchscreen smartphone to compete in the cellular phone industry. The company will sell the phones at wholesale prices to cell phone companies, which will in turn sell them in retail stores to the final customer. TTC has undertaken the following activities in its value chain to bring its product to market: A. Perform market research on competing brands B. Design a prototype of the TTC smartphone C. Market the new design to cell phone companies D. Manufacture the TTC smartphone E. Process orders from cell phone companies F. Deliver the TTC smartphones to the cell phone companies G. Provide online assistance to cell phone users for use of the TTC smartphone H. Make design changes to the smartphone based on customer feedback During the process of product development, production, marketing, distribution, and customer service, TTC has kept track of the following cost drivers: Number of smartphones shipped by TTC Number of design changes Number of deliveries made to cell phone companies Engineering hours spent on initial product design Hours spent researching competing market brands Customer-service hours Number of smartphone orders processed Machine hours required to run the production equipment Required: 1. Identify each value-chain activity listed at the beginning of the exercise with one of the following value-chain categories: a. Design of products and processes b. Production c. Marketing d. Distribution e. Customer service 2. Use the list of preceding cost drivers to find one or more reasonable cost drivers for each of the activities in TTC’s value chain.

Explain to your perplexed friend how you can bring together twelve objects of mass 1.01 and end up with one object of mass 12.00.

When is a company justified in inventorying scrap?

The Jerico store of Jiffy Mart, a chain of small neighborhood convenience stores, is preparing its activity-based budget for January 2018. Jiffy Mart has three product categories: soft drinks (35% of cost of goods sold [COGS]), fresh produce (25% of COGS), and packaged food (40% of COGS). The following table shows the four activities that consume indirect resources at the Jerico store, the cost drivers and their rates, and the cost-driver amount budgeted to be consumed by each activity in January 2018.

$$\begin{matrix} \text{ } & \text{ } & \text{ } & \text{ } & \text{January 2018 Budgeted}\\ \text{ } & \text{ } & \text{ } & \text{ } & \text{Amount of Cost Driver Used}\\ \text{Activity} & \text{Cost Driver} & \text{January 2018 Budgeted Cost-Driver Rate} & \text{Soft Drinks} & \text{Fresh snacks} & \text{Packaged Food}\\ \text{Ordering} & \text{Number of purchase orders} & \text{\$ 45} & \text{14} & \text{24} & \text{14}\\ \text{Delivery} & \text{Number of deliveries} & \text{\$ 41} & \text{12} & \text{62} & \text{19}\\ \text{Shelf stocking} & \text{Hours of stocking time} & \text{\$ 10.50} & \text{16} & \text{172} & \text{94}\\ \text{Customer support} & \text{Number of items sold} & \text{\$ 0.09} & \text{4.600} & \text{34.200} & \text{10.750}\\ \end{matrix}$$

. What is the total budgeted indirect cost at the Jerico store in January 2018? What is the total budgeted cost of each activity at the Jerico store for January 2018? What is the budgeted indirect cost of each product category for January 2018? 2. Which product category has the largest fraction of total budgeted indirect costs? 3. Given your answer in requirement 2, what advantage does Jiffy Mart gain by using an activity-based approach to budgeting over, say, allocating indirect costs to products based on cost of goods sold?

Reliable Security Devices (RSD) has introduced a just-in-time production process and is considering the adoption of lean accounting principles to support its new production philosophy. The company has two product lines: Mechanical Devices and Electronic Devices. Two individual products are made in each line. Product-line manufacturing overhead costs are traced directly to product lines and than allocated to the two individual products in each line. The company’s traditional cost accounting system allocates all plant-level facility costs and some corporate overhead costs to individual products. The latest accounting report using traditional cost accounting methods included the following information (in thousands of dollars): RSD has determined that each of the two product lines represents a distinct value stream. It has also determined that out of the $400,0001$100,000 + $80,000 +$160,000 + $60,0002 plant-level facility costs, product A occupies 22$

$$\begin{matrix} \text{} & \text{Mechanical Devices} & \text{} & \text{Electronic Devices}\\ \text{} & \text{Product A} & \text{Product B} & \text{Product C} & \text{Product D}\\ \text{Sales} & \text{\$1,400} & \text{\$1,000} & \text{\$1,800} & \text{\$900}\\ \text{Direct material (based on quantity used)} & \text{400} & \text{200} & \text{500} & \text{150}\\ \text{Direct manufacturing labor} & \text{300} & \text{150} & \text{400} & \text{120}\\ \text{Manufacturing overhead (equipment lease, supervision, production control)} & \text{180} & \text{240} & \text{400} & \text{190}\\ \text{Allocated plant-level facility costs} & \text{100} & \text{80} & \text{160} & \text{60}\\ \text{Design and marketing costs} & \text{190} & \text{100} & \text{210} & \text{84}\\ \text{Allocated corporate overhead costs} & \text{30} & \text{20} & \text{40} & \text{16}\\ \text{Operating income} & \text{\$200} & \text{\$210} & \text{\$90} & \text{\$280}\\ \end{matrix}$$

$$\begin{matrix} \text{} & \text{Mechanical Devices} & \text{} & \text{Electronic Devices} & \text{}\\ \text{} & \text{Product A} & \text{Product B} & \text{Product C} & \text{Product D}\\ \text{Direct material (purchases)} & \text{\$420} & \text{\$240} & \text{\$500} & \text{\$180}\\ \end{matrix}$$

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The Zaf Radiator Company uses a normal-costing system with a single manufacturing overhead cost pool and machine-hours as the cost-allocation base. The following data are for 2017:

Describe value engineering and its role in target costing.

For which kind of bodies made of the same material is the lumped system analysis more likely to be applicable: slender ones or well-rounded ones of the same volume? Why?

Hot exhaust gases of a stationary diesel engine are to be used to generate steam in an evaporator. Exhaust gases $\left(c_{p}=1051 \mathrm{J} / \mathrm{kg} \cdot \mathrm{K}\right)$ enter the heat exchanger at $550^\circ C$ at a rate of 0.25 kg/s while water enters as saturated liquid and evaporates at $200^\circ C (h_{fg} =1941 kJ/kg).$ The heat transfer surface area of the heat exchanger based on water side is $0.5 m^2$ and overall heat transfer coefficient is $1780 W/m^2 \cdot K.$ Determine the rate of heat transfer, the exit temperature of exhaust gases, and the rate of evaporation of water.

Consider a water-to-water counter-flow heat exchanger with these specifications. Hot water enters at $95^\circ C$ while cold water enters at $20^\circ C.$ The exit temperature of hot water is $15^\circ C$ greater than that of cold water, and the mass flow rate of hot water is 50 percent greater than that of cold water. The product of heat transfer surface area and the overall heat transfer coefficient is 1400 W/K. Taking the specific heat of both cold and hot water to be $c_p = 4180 J/kg \cdot K,$ determine (a) the outlet temperature of the cold water, (b) the effectiveness of the heat exchanger, (c) the mass flow rate of the cold water, and (d) the heat transfer rate.