Voeller Corporation produces ketchup. Voeller uses a process costing system to record costs. On October 1, Voeller had 18,000 bottles of ketchup in the Processing Department. The bottles were 100% complete as to direct materials and 30% complete as to conversion costs. The following data were gathered on October 31:

$$\begin{array}{lr} \text { Units started this period } & 620,000 \\ \text { Units completed this period } & 618,000 \\ \text { Units in ending work in process (100\% complete as to direct } \\ \quad \text { materials and } 60 \% \text { complete as to conversion costs) } & 20,000 \end{array}$$

Partially completed forms and a blank general journal are provided in the Working Papers.

Instructions:

1. Calculate equivalent units of production for the Processing Department for October.

2. Record the following transactions:

Oct. 31.	Recorded the transfer of goods from the Processing Department to the Bottling Department, $365,000.00. M357.
Oct. 31.	Recorded the transfer of goods out of the Bottling Department to the Packaging Department,$398,000. M358.
Oct. 31.	Recorded the transfer of finished goods out of the Packaging Department, $420,000. M359.

3. Using the cost information in Instruction 2c, assume that 560,000 bottles of ketchup were transferred to finished goods. If Voeller uses 20% as its percentage of markup, calculate the following per bottle:

a. Cost

b. Dollar amount of markup

c. Selling price

d. Profit margin

4. Voeller is in the process of developing a Cajun specialty sauce. The company believes that the selling price cannot exceed$3.00, and it requires a profit of 20% per unit. What is the target cost for the specialty sauce?

Lutetium is a rare-earth element that can be used to speed up the chemical reactions involved in petroleum processing. It has two naturally occurring isotopes.

$$\begin{matrix} \text{Isotope} & \text{Form of Decay} & \text{Percent Abundance}\\ \ {^{175} _{71} Lu} & \text{none} & \text{97,41}\\ \ {^{176} _{71} Lu} & \text{beta} & \text{2,59}\\ \end{matrix}$$

Show the setup and calculate the average atomic mass of lutetium.

A manufacturing cell within a value stream has three processes and the following associated processing times:

Drilling: 12 minutes

Inserting: 6 minutes

Finishing: 2 minutes

How many units can the cell produce per hour (on a continuous running basis)?

a. 10 units per hour
b. 3 units per hour
c. 5 units per hour
d. 30 units per hour

When out-of-order completion is used in a superscalar processor, resumption of execution after interrupt processing is complicated, because the exceptional condition may have been detected as an instruction that produced its result out of order. The program cannot be restarted at the instruction following the exceptional instruction, because subsequent instructions have already completed, and doing so would cause these instructions to be executed twice. Suggest a mechanism or mechanisms for dealing with this situation.

R$\'e$crivez le d$\'e$but de l’histoire de La Belle et la B$\^e$te au pass$\'e$ en mettant les verbes en caract$\'e$res gras $\'a$ l’imparfait ou au pass$\'e$ compos$\'e$.

Il (14) neige et il (15) fait tr$\`e$s froid et en route, il ne (16) peut rien voir dans la for$\^e$t.

Your firm is contemplating the purchase of a new $485,000 computer-based order entry system. The system will be depreciated straight-line to zero over its five-year life. It will be worth$35,000 at the end of that time. You will save $140,000 before taxes per year in order processing costs, and you will be able to reduce working capital by$60,000 (this is a one-time reduction). If the tax rate is 24 percent, what is the IRR for this project?

A Web site uses ads to route visitors to one of four landing pages. The probabilities for each landing page are equal. Consider 20 independent visitors and let the random variables W, X, Y, and Z denote the number of visitors routed to each page. Calculate the following: a. P(W = 5, X = 5, Y = 5, Z = 5) b. P(W = 5, X = 5, Y = 5, Z = 5) c. P(W = 7, X = 7, Y = 6│Z = 3) d. P(W = 7, X = 7, Y = 3│Z = 3) e. P(W ≤ 2) f. E(W) g. P(W = 5, X = 5) h. P(W = 5│X = 5)

Suppose there are two stoplights between your home and school. On the many times you have taken this route. you have determined that 70% of the time you are stopped on the first light and 40% of the time you are stopped on both lights. If you are not stopped on the first light, there is a 50% chance that you are stopped on the second light. What is the probability that you make it to school without having to stop at a stoplight?

• What conditional probability are you looking for?

• How can a tree diagram help?

Label each of the following examples as a case of time inconsistency, limited processing capacity, status-quo bias, or framing.

a. A person buys a nice bottle of wine for $\$ 50$ and leaves it in the pantry for 20 years. At that point, the wine has aged and the value has appreciated to $\$ 250$. Although he would never be willing to buy a bottle of the same wine for $\$ 250$, the person plans to drink his old bottle rather than sell it.

A cycle graph is a graph consisting of a single cycle (a route that uses each edge and vertex exactly once and ends where it started).

a. Color the vertices of each of the cycle graphs below using as few colors as possible.

b. Make a conjecture about the minimum number of colors needed to color cycle graphs. Write an argument supporting your conjecture. Test your conjecture by drawing and coloring some large cycle graphs using vertex edge graph software if available.

Use the formula

$$\text{Time traveled} = \frac{\text{Distance traveled}}{\text{Average velocity}}.$$

You ride your bike to campus a distance of $5$ miles and return home on the same route. Going to campus, you ride mostly downhill and average $9$ miles per hour faster than on your return trip home. If the round trip takes one hour and ten minutes—that is $\frac{7}{6}$ hours—what is your average velocity on the return trip?

The sentence in this exercise contains an italicized word beginning with circum- or peri-. The root word and its meaning are given in parentheses after the sentence. Step 1: Taking the context into consideration, write your own definition of the word. Step 2: Write the dictionary definition of the word. Choose the definition that fits the way in which the word is used in the sentence. Step 3: Write a sentence of your own in which you use the word correctly.

The examination of a driver may include a test of peripheral vision. (Greek root word: pherein, "to carry")

YOUR DEFINITION ____________________________________________________________________________________________________________________

DICTIONARY DEFINITION ____________________________________________________________________________________________________________________

SENTENCE ____________________________________________________________________________________________________________________

Write the verbs or verb phrases in each sentence and identify each as an action or a linking verb. Underline any auxiliary verbs. There are 15 in all.

Every November, bands from across the country visit New York City for the big Thanksgiving Day parade. Even on cold days when strong winds or light rain might scare away spectators, the parade is on schedule. The crowd lines the parade route and will stay until the last float has driven out of sight.

Wrigley Company manufactures chewing gum. Visit its home page at the following address:

www.wrigley.com

From the home page, click on the choices labeled "About Us," then "About Gum,"and then "How Gum Is Made."

c. What do you think are the major types of manufacturing overhead at Wrigley? What activity bases could be used to assign each type of overhead to the processing departments you listed in part $\mathbf{b}$ ?