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The European Division of Worldwide Reference Corporation produces a pocket dictionary containing popular phrases in six European languages. Annual budget data for the coming year follow. Projected sales are 100,000100,000 books.

 Sales $1,000,000 Costs:  Fixed  Variable  Direct material $0$300,000 Direct labor 0200,000 Manufacturing overhead 100,000150,000 Selling and administrative 110,00050,000 Total costs $210,000$700,000910,000 Budgeted operating income $90,000\begin{array}{lrrr} \text{ Sales } & & & \$ 1,000,000 \\ \text{ Costs: } & \textbf{ Fixed } & \textbf{ Variable } \\ \text{ \quad Direct material } & \$ \quad -0- & \$ 300,000 \\ \text{ \quad Direct labor } & -0- & 200,000 \\ \text{ \quad Manufacturing overhead } & 100,000 & 150,000 \\ \text{ \quad Selling and administrative } & 110,000 & 50,000 \\ \text{ \quad \quad Total costs } & \underline{ \underline{ \$ 210,000 }} & \underline{ \underline{ \$ 700,000 }} & \underline{ 910,000 } \\ \text{ Budgeted operating income } & && \underline{ \underline{ \$ 90,000 }} \end{array}

1.1. Calculate the break-even point in units and in sales dollars.

2.2. If the European Division is subject to an income-tax rate of 4040 percent, compute the number of units the company would have to sell to earn an after-tax profit of $90,000\$ 90,000.

3.3. If fixed costs increased $31,500\$ 31,500 with no other cost or revenue factor changing, compute the firm's break-even sales in units.

4.4. Prepare a profit-volume graph for the European Division.

5.5. Due to an unstable political situation in the country in which the European Division is located, management believes the country may split into two independent nations. If this happens, the tax rate could rise to 5050 percent. Assuming all other data as in the original problem, how many pocket dictionaries must be sold to earn $90,000\$ 90,000 after taxes?

6.6. Build a spreadsheet: Construct an Excel spreadsheet to solve requirements (1)(1), (2)(2), (3)(3), and (5)(5) above. Show how the solution will change if the following information changes: sales amounted to $1,100,000\$ 1,100,000 and fixed manufacturing overhead was $110,000\$ 110,000.

Question

Match each area of chemistry with a numbered statement.

physical chemistry

(1)(1) measure the level of lead in blood (2)(2) study non-carbon-based chemicals in rocks (3)(3) investigate changes that occur as food is digested in the stomach (4)(4) study carbon-based chemicals in coal (5)(5) explain the energy transfer that occurs when ice melts

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Physical chemistry - Explain the energy transfer that occurs when ice melts.

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