Tyrell especially dislikes rainy days! He decides to collect data on the record 24 -hour rainfall in January in each city. The table shows the data.

$$\begin{array} { | c | c | } \hline \text { January Rainfall } \\ \hline \text { city } & { \text { Record } 24 - \text {Hour Rainfall (in.)} } \\ \hline \text { Tacoma, wa } & { \frac { 5 } { 2 } } \\ \hline \text { Duluth, MN } & { \frac { 6 } { 5 } } \\ \hline \text { Bangor, ME } & { \frac { 14 } { 5 } } \\ \hline \end{array}$$

Explain how you can compare the three rainfall amounts. Then plot and label a point on the number line to represent the record rainfall for each city.

A demographic study of a certain city indicates that P(r) hundred people live r miles from the civic center, where $P(r)=\frac{5(3 r+1)}{r^{2}+r+2}.$ a. What is the population at the city center? b. For what values of r is P(r) increasing? For what values is it decreasing? c. At what distance from the civic center is the population largest? What is this largest population?

In 2012, the Gallup Poll reported that only $62 \%$ of American families owned their homes, the lowest percentage reported in a decade. Census data show that the ownership rate in one small city is even lower. The city council is debating a plan to offer tax breaks to first-time home buyers in order to boost people to become homeowners. They choose to adopt the plan on a 2-year trial basis and use the data they collect to make a decision about continuing the tax breaks. Since this plan costs the city tax revenues, they will continue to use it only if there is strong evidence that the rate of home ownership is increasing.

d) For each type of error, tell who would be harmed.

In 2012, the Gallup Poll reported that only $62 \%$ of American families owned their homes, the lowest percentage reported in a decade. Census data show that the ownership rate in one small city is even lower. The city council is debating a plan to offer tax breaks to first-time home buyers in order to boost people to become homeowners. They choose to adopt the plan on a 2-year trial basis and use the data they collect to make a decision about continuing the tax breaks. Since this plan costs the city tax revenues, they will continue to use it only if there is strong evidence that the rate of home ownership is increasing.

c) What would a Type II error be?

The daily sales at various fast food restaurants in various cities are shown in the table below.

a. Write a matrix to organize the sales data.

b. What are the dimensions of the matrix?

c. In which city does Burger Hut sell more food than its competitors?

On a bright clear day, you are at the top of a mountain and looking at a city $12 \mathrm{~km}$ away. There are two tall towers $20.0 \mathrm{~m}$ apart in the city. Can your eye resolve the two towers if the diameter of the pupil is $4.0 \mathrm{~mm}$ ? If not, what should be the minimum magnification power of the telescope needed to resolve the two towers? In your calculations use $550 \mathrm{~nm}$ for the wavelength of the light.

Estimate the number of piano tuners living in New York City. This question was raised by the physicist Enrico Fermi, who was well known for making order-of-magnitude calculations.

As the recently appointed chief accountant of the City of York, you asked the bookkeeper for a trial balance of the General Fund as of December 31, 2012. (York uses only a General Fund to record all its transactions.) This is what you received:

$$\begin{array}{c} \hline\\ \textit{City of York}\\ \textit{\hspace{98pt}General Fund}\hspace{98pt}\\ \textit{Trial Balance}\\ \textit{December 31, 2012} \end{array}$$

$$\begin{array}{lrr} \\\hline{\text{}}&\textit{Debits}\hspace{7pt}&\textit{Credits\hspace{5pt}}\\\hline\\ \text{Cash}&\text{\$\hspace{15pt}20,800}\\ \text{Short-term investments}&\text{180,000}\\ \text{Accounts receivable}&\text{11,500}\\ \text{Taxes receivable—current}&\text{30,000}\\ \text{Tax anticipation notes payable}&&\text{\$\hspace{15pt}58,000}\\ \text{Appropriations}&&\text{927,000}\\ \text{Expenditures}&\text{795,200}\\ \text{Estimated revenues}&\text{927,000}\\ \text{Revenues}&&\text{750,000}\\ \text{General city property}&\text{98,500}\\ \text{General obligation bonds payable}&\text{52,000}\\ \text{Unassigned fund balance}&\text{\underline{\hspace{48pt}}}&\text{\underline{\hspace{15pt}380,000}}\\ \text{}&\underline{\underline{\$\hspace{2pt}\text{2,115,000}}}&\underline{\underline{\$\hspace{2pt}\text{2,115,000}}}\\ \\\hline \end{array}$$

After glancing at the trial balance, you realize that the inexperienced bookkeeper made errors on some transactions and merely guessed at the correct accounting treatment of other transactions. This is what you found when you reviewed the journal entries and analyzed other transactions and events that had occurred during the year:

1. On December 1, 2012, the city received notice from the state that it would receive a grant to help train its police officers. The grant terms stipulated that, to be eligible for the grant, the city would need to incur certain allowable costs. The city received a check for $20,000 on December 10 as an advance on the grant. The bookkeeper recorded the advance in the Revenues account. As of December 31, however, the city had not yet started the training program.
2. On December 31, 2012, the state department of tax and finance advised the city that the state had collected$58,500 of sales tax revenues on behalf of the city and that a check would be sent to the city by January 20, 2013. No journal entry was made for this information.
3. York collects property taxes on behalf of the county in which it is located. The entire amount received in November 2012 ($15,000) was recorded as York’s revenues and was not sent to the county.
4. Analysis of the Taxes receivable—current account shows the following:

• a. The entire$30,000 of receivables is delinquent.
• b. Based on the history of delinquent tax collections, you estimate that $15,000 of the receivables will be collected by the end of February 2013, that$12,000 of the receivable amount will not be received until later in 2013, and that $3,000 will ultimately need to be written off as uncollectible.

5. Analysis of the account General obligation bonds payable shows that the debit balance of$52,000 arose from a journal entry made on December 30, 2012, to record a payment of debt service ($40,000 bond principal and$12,000 interest).
6. Analysis of the account General city property shows that the $98,500 debit balance resulted from two journal entries:

• a. Sale of used truck for$6,400
• b. Purchase of new firefighting equipment for $104,900

7. Although the city’s actuary estimated that the city would need to contribute$45,000 to its pension fund for the year, the York City Council decided not to make an appropriation for it because the city needed to conserve its cash. The bookkeeper decided that there was no need to make an accrual.
8. Two lawsuits were brought against the city as a result of damages caused by its trucks during trash collection. One case was settled in late December, for which York will pay $2,000 damages in January 2013. The city attorney believes the city will probably lose the other case as well and may need to pay out$6,000 to settle it. However, the case is complex and is not likely to be resolved for another 15 months. The bookkeeper didn’t think any entry was needed because no cash was paid.

Prepare journal entries, as necessary, to correct the City of York’s records. Record all adjustments to the revenue and expenditure accounts as simply “revenues” or “expenditures” without showing details. Make the adjusting journal entries in the General Fund only. If some other fund would normally be used to record the transaction, however, state which one would be used.

Find the distance between the cities. Assume that Earth is a sphere of radius 4000 miles and the cities are on the same longitude (one city is due north of the other).

$$\begin{matrix} \text{City} & \text{Latitude}\\ \text{Dallas, Texas} & \ {32^{\circ} 47^{\prime} 39^{\prime \prime} \mathrm{N}}\\ \text{Omaha, Nebraska} & \ {41^{\circ} 15^{\prime} 50^{\prime \prime} \mathrm{N}}\\ \end{matrix}$$

The water-supply manager for a Midwestern city needs to supply the city with at least 10 million gallons of potable (drinkable) water per day. The supply may be drawn from the local reservoir or from a pipeline to an adjacent town. The local reservoir has a maximum daily yield of 5 million gallons of potable water, and the pipeline has a maximum daily yield of 10 million gallons. By contract, the pipeline is required to supply a minimum of 6 million gallons/day. If the cost for 1 million gallons of reservoir water is $\$ 300$ and that for pipeline water is $\$ 500$, how much water should the manager get from each source to minimize daily water costs for the city?

TMA manufactures 37-in. high-definition LCD televisions in two separate locations: Location I and Location II. The output at Location I is at most 6000 televisions/month, whereas the output at Location II is at most 5000 televisions/month. TMA is the main supplier of televisions to Pulsar Corporation, its holding company, which has priority in having all its requirements met. In a certain month, Pulsar placed orders for at most 3000 and at most 4000 televisions to be shipped to two of its factories located in City $A$ and City $B$, respectively. The shipping costs (in dollars) per television from the two TMA plants to the two Pulsar factories are as follows:

Find a shipping schedule that meets the requirements of both companies while keeping costs to a minimum.

Suppose Iron City manufactures cast iron skillets. One model is a 10-inch skillet that sells for $20. Iron City projects sales of 500 IO-inch skillets per month. The production costs are$9 per skillet for direct materials, $1 per skillet for direct labor, and$2 per skillet for manufacturing overhead. Iron City has 50 10-inch skillets in inventory at the beginning of July but wants to have an ending inventory equal to 20% of the next month's sales. Selling and administrative expenses for this product line are $1,500 per month. Compute the budgeted gross profit for July. a.$6,000 c. $4,000 b.$5,000 d. $3,000

In the following sentences, underline the main verbs once and the helping verbs twice. During Tamayo's childhood, his aunt would sell fruit in a market in Mexico City.

Find the distance between the cities. Assume that Earth is a sphere of radius 4000 miles and the cities are on the same longitude (one city is due north of the other).

$$\begin{matrix} \text{City} & \text{Latitude}\\ \text{San Francisco, California} & \ {37^{\circ} 47^{\prime} 36^{\prime \prime} \mathrm{N}}\\ \text{Seattle, Washington} & \ {47^{\circ} 37^{\prime} 18^{\prime \prime} \mathrm{N}}\\ \end{matrix}$$