Refrigerant 134 a enters the compressor of a vapor compression heat pump at $30 \mathrm{lbf} /$ in. $^2, 20^{\circ} \mathrm{F}$ and is compressed adiabatically to $200\ \mathrm{lbf} / \mathrm{in}^2, 160^{\circ} \mathrm{F}$. Liquid enters the expansion valve at $200\ \mathrm{lbf} / \mathrm{in}^2, 120^{\circ} \mathrm{F}$. At the valve exit, the pressure is $30 \mathrm{lbf/in.}^2$ Find

(a) the isentropic compressor efficiency.

(b) the coefficient of performance.

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.

A window air conditioner that consumes 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

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.

Apple Inc. is a multinational technology company that designs, develops, manufactures, and sells innovative consumer electronics products and services around the globe. Its products include laptop (e.g., MacBook) and desktop (e.g., iMac) computers, mobile phones (e.g., iPhone), MP3 players (e.g., iPod nano), tablets (e.g., iPad), and various other devices (e.g., Apple Watch, Apple TV, etc.). Its services include personalized, onsite (e.g., at Apple Store) group and individual training sessions, fitness notifications (e.g., from Apple Watch), audio and video streaming, and online and phone help services. Founded in Cupertino, California, in 1976, Apple has been a success as measured by almost any standard. As one example, Apple recently reported the largest ever recorded quarterly profit by a single public corporation! While a history of such amazing performance is admirable, publicly traded companies must always focus on the future and convince investors, and various other key stakeholders, that they will maintain-or even improve-performance in the future.

1. Identify the five most important stakeholders for Apple Inc. Briefly explain how you selected these five stakeholders and why they are important to Apple.

2. Describe the specific approach you believe Apple’s management team should employ to engage with each of the five stakeholders you identified in Requirement 1. For each stakeholder engagement approach, briefly explain the type of information or performance measures that Apple’s management team should provide to the stakeholder (or receive from the stakeholder) to improve the effectiveness of the engagement.

The following data on x = score on a measure of test anxiety and y = exam score for a sample of n = 9 students are consistent with summary quantities given in the paper "Effects of Humor on Test Anxiety and Performance" (Psychological Reports 11999]: 1203-1212): Higher values for x indicate higher levels of anxiety. a. Construct a scatterplot, and comment on the features of the plot. b. Does there appear to be a linear relationship between the two variables? How would you characterize the relationship? c. Compute the value of the correlation coefficient. Is the value of r consistent with your answer to Part (b)? d. Is it reasonable to conclude that test anxiety caused poor exam performance? Explain.

$$\begin{matrix} \text{x} & \text{23} & \text{14} & \text{14} & \text{0} & \text{17} & \text{20} & \text{20} & \text{15} & \text{21}\\ \text{y} & \text{43} & \text{59} & \text{48} & \text{77} & \text{50} & \text{52} & \text{46} & \text{51} & \text{51}\\ \end{matrix}$$

The following data pertain to the Waikiki Sands Hotel for the month of March.

$$\begin{array}{lcc} & \textbf{ Flexible Budget March } & \textbf{ Actual Results March } \\ & \textbf{ (in thousands)* } & \textbf{ (in thousands)* } \\ \text{ Banquets and Catering } & \$ 650 & \$ 658 \\ \text{ Restaurants } & 1,800 & 1,794 \\ \text{ Kitchen staff wages } & (85) & (86) \\ \text{ Food } & (690) & (690) \\ \text{ Paper products } & (125) & (122) \\ \text{ Variable overhead } & (75) & (78) \\ \text{ Fixed overhead } & (90) & (93) \end{array}$$

$^*$Numbers without parentheses denote profit; numbers with parentheses denote expenses.

Prepare a March performance report. The report should have six numerical columns with headings analogous. Your performance report should cover only the Food and Beverage Department and the Kitchen. Draw arrows to show the relationships between the numbers in the report. For the year-to-date columns in your report, use the previous data given. You will need to update those figures using the March data given above.

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.

Consider a Carnot-cycle heat pump with R22 as the working fluid; Heat is rejected from the R-22 at 100 F: during which process the R-22 changes from saturated vapor to saturated liquid. The heat is transferred to the R-22 at 30 F. a. Show the cycle on a T-diagram. b. Find the quality of the R-22 at the beginning and end of the isothermal heat addition process at 30 F. c. Determine the coefficient of performance for the cycle.

A residential heat pump system operating at a steady state is shown schematically in the given figure. Refrigerant 22 circulates through the components of the system, and property data at the numbered states are given in the figure. The compressor operates adiabatically. Kinetic and potential energy changes are negligible as changes in the pressure of the streams pass through the condenser and evaporator. Find

(a) the power required by the compressor, in $\mathrm{kW}$, and the isentropic compressor efficiency.

(b) the coefficient of performance.

Of the 281 players with at least 300 plate appearances in the 2008 Major League Baseball season, Jeff Mathis of the Los Angeles Angels had the lowest batting average ( $0.194)$ and Brad Wilkerson of the Toronto Blue Jays scored the fewest runs (21). Overall, the mean batting average was $0.272$, with a standard deviation of $0.027$, and the mean number of runs scored was $65.0$, with a standard deviation of 23.6. Which PERFORMANCE was worse? Explain, using the methods of this chapter.

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.

Alvarez Manufacturing Inc. is a job shop. The management of Alvarez Manufacturing Inc. uses the cost information from the job sheets to assess cost performance. Information on the total cost, product type, and quantity of items produced is as follows:

$$\begin{array}{lclcr} \text { Date } & \text { Job No. } & \text { Product } & \text { Quantity } & \text { Amount } \\ \hline \text { Jan. 2 } & 1 & \text { TT } & 520 & \$ 16,120 \\ \text { Jan. 15 } & 22 & \text { SS } & 1,610 & 20,125 \\ \text { Feb. 3 } & 30 & \text { SS } & 1,420 & 25,560 \\ \text { Mar. 7 } & 41 & \text { TT } & 670 & 15,075 \\ \text { Mar. 24 } & 49 & \text { SLK } & 2,210 & 22,100 \\ \text { May 19 } & 58 & \text { SLK } & 2,550 & 31,875 \\ \text { June 12 } & 65 & \text { TT } & 620 & 10,540 \\ \text { Aug. 18 } & 78 & \text { SLK } & 3,110 & 48,205 \\ \text { Sept. 2 } & 82 & \text { SS } & 1,210 & 16,940 \\ \text { Nov. 14 } & 92 & \text { TT } & 750 & 8,250 \\ \text { Dec. 12 } & 98 & \text { SLK } & 2,700 & 52,650 \end{array}$$

a. Develop a graph for each product (three graphs) with Job Number (in date order) on the horizontal axis and Unit Cost on the vertical axis. Use this information to determine Alvarez Manufacturing Inc.’s cost performance over time for the three products.

b. What additional information would you require in order to investigate Alvarez Manufacturing Inc.’s cost performance more precisely?

An office building requires a heat transfer rate of $20\ \mathrm{kW}$ to maintain the inside temperature at $21^{\circ} \mathrm{C}$ when the outside temperature is $0^{\circ} \mathrm{C}$. A vapor-compression heat pump with Refrigerant $22\mathrm{a}$ as the working fluid is to be used to provide the necessary heating. The compressor operates adiabatically with an isentropic efficiency of $82 \%$. Specify appropriate evaporator and condenser pressures of a cycle for this purpose assuming $\Delta T_{\text {cond }}=\Delta T_{\text {cvap }}=10^{\circ} \mathrm{C}$, as shown in figure. The states are numbered as in figure. The refrigerant exits the evaporator as saturated vapor and exits the condenser as saturated liquid at the respective pressures. Determine the (a) mass flow rate of refrigerant, in $\mathrm{kg} / \mathrm{s}$. (b) compressor power, in $\mathrm{kW}$. (c) coefficient of performance and compare with the coefficient of performance for a Carnot heat pump cycle operating between reservoirs at the inside and outside temperatures, respectively.. Compare the results with those of previous problem and discuss.