...AC 505 Case Study II Springfield Express Luxury Liner A. What is the break-even point in passengers and revenues per month? Break-even point = Fixed cost / Contribution margin Contribution margin = Revenue - Variable cost per unit = $160 - $70 = $90 Break-even point = $3,150,000/$90 = 35,000 Break-even point in passengers is 35,000. Revenue per month is = Break-even point * selling price = 35,000*160 = $5,600,000 B. What is the break-even point in number of passenger train cars per month? Break-even # passengers =556 Seats per passenger car = 90 556/90 = 6 *.70 = 4 C. If Springfield Express raises its average fare to $190, it’s estimated that the average load factor will decrease to 60%. What will be the monthly break-even point in number of passenger cars? Revenue = 54 * $190 = $10,260 Contribution margin = 10,260 – 3780 = $6480 Break-even point in passengers = $3,150,000/$6480 = 486 D. Fuel cost is a significant variable cost to any railway. If crude oil increases by $20 per barrel, it is estimated that variable cost per passenger will rise to $90. What will be the new break-even point in passengers and in number of train cars? Break-even point in passengers = $3,150,000/ ($160 - $90) = 3,150,000/70 = 45,000 Break-even point in no of passenger train cars = 45,000/63 = 714. E. Springfield Express has experienced an increased in variable cost per passenger to $85 and an increase in total...
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...Pop Quiz: 1. What type of accounts appear on the balance sheet? - Assets & Liabilities & Shareholders Equity 2. What is the accounting equation: - Assets = Liabilities + Capital 3. How is the net income calculated? - Revenue (gross income) – expenses 4. Prepare the journal entry to record purchase of supplies on account for $300 A/P Supplies Credit $300 Debit $300 Financial Accounting Managerial Accounting Outsiders Insiders Summarized Detailed Historic Forward Looking GAAP – Rules of Accounting Not GAAP Discussion Topic One: 1. Answer: Basically the same, but details will be different. Cost of goods sold – manufacturer is different. Basics are the same, cost of goods sold different from organization to organization. 2. Answer: They can be related to different industries. Discussion Topic Two: Marketing strategy? IE sell lower end/cost goods – why? Variable Costs Pg. 48 – Cost that varies in total in direct proportion to changes in the level activity Fixed Costs Pg 49 – Costs that remain the same. Fixed within a relevant range. - Fixed costs per unit can change with different levels of activity. Product Costs Pg. 38 = Inventoriable Costs (costs that go into inventory) Direct Materials: major components of finished products (high cost) Direct Labor: get involved with product ex. Assembly worker Overhead: Indirect manufacturing cost ex. Supervisor, onsite accountant( no direct contact with merchandise). Small costs = overhead ...
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...Case Study I Materials purchased $325,000 Direct Labor $220,000 Sales $1,350,000 Gross Margin 30% Cost of Goods Available for Sale $1,020,000 Prime Costs $545,000 Manufacturer Overhead 65% of Conversion cost Direct Materials $325,000 Beginning Inventory numbers: Raw Materials $41,000 Works in Process $56,000 Finished Goods $35,000 Formulas: Prime cost = Direct Materials cost + Direct Labor cost Conversion cost = Direct Labor cost + Manufacturing overhead cost (65% conversion) Prime cost = 325,000 + $220,000 545,000 ( Data given) Trying to get to the Conversion cost. Direct labor = 220,000 = 35% of conversion costs = 220,000/.35 = 628,571.42 Manufacturing Overhead = 628,571 - 220,000 = 408,571 Prime cost = direct material cost + 220,000 545,000 = direct material cost + 220,000 545,000 – 220,000 = 325,000 Direct material cost = 325,000 Gross Margin = 30% of $1,350,000 = 405,000. $1,350,000 – 405,000 = 945,000 Ending balance finished goods = 945,000 Cost of Goods Available for Sale $1,020,000 - Finished Goods Inventory (Beginning) 35,000 = Cost of Goods Manufactured $985,000 Cost of Goods sold: Beginning balance finished goods $ 35,000 + Cost of Goods Manufactured $985,000 Goods available for sale $1020,000 - Ending balance finished goods 945,000 Cost of goods sold $ 75,000 Manufacturing Costs: Direct Materials $325,000 ...
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...Mr. Leverage, I was recently informed through a colleague about your upcoming decision of going public with your company. Let me first congratulate you on making such an executive decision. This decision will not only change your company it will also change your life. There is much entailed in going from a private entity to a public one. There are many advantages as well as disadvantages, and you must be well prepared and informed of both in order to deal with these issues. From the information which was conveyed to me, I feel you would prosper greatly by making many important changes and decisions before doing so. I have conferred with a business partner in order to make crucial, necessary and appropriate internal control requirements which will be viable to your company. As you may know, there are mandatory compliances that have to be met by every company (corporation) all across the nation. These compliances, recommendations and requirements are essential for the effectiveness and efficiency of the company. These laws are implemented not only to help you manage the finances of the business, but also to keep up with the liabilities and expenses. I will begin by informing you of the internal control requirements that will allow you to safeguard your financial assets that will come under public scrutiny once you go public. Being a part of the accounting profession, I feel it is my obligation to inform you of the essential internal control requirements that you must implement...
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...Jonathan Frost 1-8-14 Single Phase AC Motors Single phase AC motors are a type of motor that is what the name implies which is one phase. In a single phase AC motors, a single phase motor has voltage and it splits into two phase currents to create a rotating magnetic field to generate the rotor. There are four different types of single phase AC motors and they are called split phase, capacitor, shaded pole, and repulsion. Capacitor and shaded pole is the most common motors they have. A capacitor run motor is connected between a main and auxiliary winding to create a phase shift in between the windings and a rotating flux. Split phase has main and auxiliary winding a centrifugal switch open and remove the auxiliary winding. It reverses at low speed, relatively cheap cost, and it has rapid acceleration. A single coil of a single phase motor doesn’t produce a rotating magnetic field, but a pulsating field could reach maximum intensity at 0 degrees and 180 degrees electrical. A single phase current and can produce two counter rotating magnetic field phases. Permanent-split capacitor motor have one way to solve a single phase problem is to build a 2- phase motor. It requires a motor with 2 windings spaces away 90 degrees electrical and displace two phases of current with 90 degrees in time. Permanent – split capacitor motor has increased current magnitude and also has a backwards time shift as the motor generates the speed pace. The motor works well...
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...requirements for redundant “A” and “B” feeds. | | | |Sec. 4.2 – Clarified requirements for redundant “A” and “B” feeds. | | | |Sec. 9 – Clarified requirement for modem numbering. | |R33c |01/22/2003 |Updated headers and footers. No content changes. | |WARNING: Electrical requirements are specified for Continuous Computing hardware. | |In this document, AC requirements are specified for systems installed in the U.S.A. or Canada. | |For other hardware, and for AC systems in countries other than the...
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...Big as it is, Canepa Design is easy to miss. The discreet boxy building sits just off a busy street in the quiet northern California town of Scotts Valley, just up the winding highway from Santa Cruz. But for car lovers, this place beams like St. Peter’s, an inviting treasure chest stuffed with classic automobiles worthy of pilgrimage. Vintage racing Porsches rub sheetmetal shoulders with iconic ‘60s Ferraris, which sit mere wheel-wells away from the last Shelby Cobra to exit the factory gates. Some vehicles are being restored for their wealthy owners, others are being spiffed up to hit Canepa Design’s showroom, while a few enjoy some mechanical pampering before being returned to their places of honor upstairs in the on-site motorsports museum. “I never get tired of coming to work,” says Bruce Canepa, the racing driver who since 1980 — the heyday of his professional exploits behind the wheel of all manner of Porsche beasts — has quietly turned Canepa Design into one of the foremost auto restoration and classic car sales shops in the nation. “Besides, I’m too obsessed with being in control of all the details to stop coming in.” Obsession and control can be a dangerous cocktail. But not in Canepa’s case. His hands-on personality means the cars coming out of this 70,000-square-foot shop often exceed the exacting standards of his monied clientele. When Canepa leans over the exposed engine bay of the aforementioned 1967 Cobra 427, he points out that “everything on this car...
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...only to examiners who were trained by John E. Reid and Associates. KEELER POLYGRAPH MODEL 6338 The 'Keeler Polygraph' Model 6338 shown here was the first 'Plethysmic Polygraph' manufactured by 'Associated Research' of Chicago, Illinois in the early 1950's. This instrument is the first in the 'Pacesetter Series' which incorporated for the first time a integral photo/optical plethysmograph. The Model 6338 was introduced as a four channel instrument, which recorded simultaneously changes in relative blood pressure, heart rate, pulse wave amplitude, blood volume, oxygenation of the blood, respiration and electrical skin resistance. These reading are obtained by utilizing electronic and pneumatic monitoring. The 6338 required a 115 volt AC current. It weighs twenty-four pounds and is 18" x 11" x 6". The 6338 incorporated newly designed printed circuits, and a new inking system where the pens are fed from removable, individually capped ink bottles with colored ink available. The newly designed vent valves have a positive lock to prevent leak KEELER POLYGRAPH PACESETTER SERIES MODEL 6308 The Model 6308 shown here was manufactured by 'Keeler Polygraph' which was a division of 'Associated Research' of Chicago, Illinois. This instrument was...
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...Instruction Worksheet 1 of 3 Synchronous Motor Load Characteristic n, IL, cos φ, Pout, η = f(M) Objective / Outcome: To recognise the synchronous motor operation. To determine the load characteristics of a synchronous motor. Procedure: 1. Establish the connections according to the diagram below. Experiment 7.1 Instruction Worksheet 2 of 3 Synchronous Motor Load Characteristic n, IL, cos φ, Pout, η = f(M) Experiment 7.1 2. Turn on the DC power supply and adjust the value of the rated excitation current according to the machine name plate. Then, start the motor by using the three phase AC power supply. 3. Measure the speed, armature current, excitation current, power factor and input power from 0 N.m until 2.5 N.m, including the rated torque/load value of 1.72 N.m. 4. Then, calculate the output power, reactive power and efficiency based on the measurements. 5. Represent the speed, armature current, power factor, output power and efficiency as functions of torque/load in a single graph and indicate the rated load on the graph. Analysis and Discussions Provide analysis and discussions based on the graph. Instruction Worksheet 3 of 3 Synchronous Motor Load Characteristic n, IL, cos φ, Pout, η = f(M) Experiment 7.2 Objective / Outcome: To determine the load characteristics of a synchronous motor at constant power factor, cos = 1. Procedure: 1. Establish the connections according to the previous diagram. 2. Apply...
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...This experiment was to determine the amount of Red 40 present in M&M, Skittle and Mike and Ike using the spectrophotometer to determine the wavelength and absorbency. Red 40, also known as Allura Red AC or E129, is a red dye that may cause serious health issues and is also linked to ADHD in children. Based on the article by Vinita Sharma and others “Artificial food colorants are commonly used around the word to enhance the appearance of food.” The stock solution was prepared using 0.168 g/8 L Red Dye 40 the diluted to generate a five-point standard curve for absorbance at 500 nm. A total of nine candies were use three of each type and weighted and recorded. Candies were diluted in 10 ml of distilled water, filter and then poured in 100 ml flask. Distilled water was added to make 100ml solution then a sample was placed in the spectrophotometer for analysis. Figure 1. Plot of Red 40 The mass of Red 40 was 496.42 g /mol. The concentration was calculated to be 4.23*10-5 M. Table 1. Candy Data. Based on the data collected the amount of Red 40 present in red M&M and red Skittle was close to that of the 25% solution created from the stock solution. This amount is a significant amount seen that it is present in all red M&M and Skittle. Even though the Mike and Ike was an orange candy it had a small amount of Red 40 within it. Certainly, Red 40 is present in red M&M, red Skittle, Mike & Ike and also possible in other red or orange candies. This amount...
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...7) econtour Edentulous Ridges—Removal of redundant soft tissue makes impression R taking and fitting complete and partial dentures more accurate and comfortable. Ideal for preparation of ovate pontic sites. Electrode recommendations: #T2; T5; #T8; #T16; #P4. Caution Federal Law restricts this device to sale by or on the order of a properly licensed practitioner. 8) emoval of Hyperplastic and Hypertrophic Tissue—Ideal in case of medication-induced R gingival hyperplasia. Electrode recommendations: #T2; #T5; #T8; #T16; #P4. 9) ericoronitis—Fast, easy removal of pericoronal tissue above partially-erupted third P molars. Electrode recommendations: #T5; #T8; #T16. 1 P 0) erforming Gingivectomy or Gingivaplasty—Predictably reduce depth of shallow periodontal pockets. Electrode recommendations: #T2; #T5; #T8; #T16; #P4. 1) renectomy—Relieve excess muscle tension and tissue pull and improve esthetics. 1 F Electrode recommendation: #T2. 1 2) xposing Teeth with Delayed Eruption—Allow orthodontic eruption to proceed. E Electrode recommendations: #T2; #T5; #T8; #T16. 1 P 3) erforming Tissue Biopsy—Controlled removal of suspect lesions with minimal tissue damage. Electrode recommendations: #T2; #T5. 1 E 4) xposing Pre-Placement Implant Sites—Clean, smooth gingival incisions with control of bleeding for fast exposure of the implant placement site. (IMPORTANT: AVOID CONTACT WITH THE BONE.) Electrode recommendations: #T2; #T8; #T16. 1 )P 5 ...
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...Chapter 01 1.1 Introduction: A storage device may be used to store energy from renewable energy source in DC form which can be converted to AC power by using power inverter. Pulse Width Modulated (PWM) technique may be used to control output rms voltage of the inverter. As the load is variable, the power consumed by the load (PL) may be smaller than the power generated from the renewable energy source (PR). Therefore a Flexible AC Transmission System (FACTS) Controller may be used to supply the additional power (PR – PL) from the renewable energy source to the grid. On the other hand if the power consumed by the load (PL) is greater than the power generated from the renewable energy source (PR) therefore the same FACTS controller may be used to absorb the additional power (PR – PL) from the grid to the load. In this case the FACTS controller must allow bi-directional power flow. If all the active houses are connected to the grid in the same way (proposed way), the active houses that generate more power than the load can be supplied to the active houses that generate less power than the load. Therefore a suitable FACTS controller should be designed in such a way that it can control the power flow in both directions. The idea is illustrated in the following figure. 1.2 Objectives: • Study on different FACTS controllers • Study on different renewable energy sources • Study on different...
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...User Guide Contents Chapter 1. Getting Started 4 7 22 25 30 Before You Start Safety Precautions Proper Posture During Computer Use Overview Turning the Computer On and Off Chapter 2. Using the Computer 33 36 40 42 45 48 49 50 53 56 65 Chapter 1 Getting Started Keyboard Touchpad External-type CD drive (ODD, To be purchased) Multi Card Slot (Optional) Connecting an External Display Device Connecting an External Digital Device Adjusting the Volume Wired Network Wireless Network (Optional) Using the TPM Security Device (Optional) Slim Security Slot Chapter 3. Settings and Upgrade 67 68 69 71 74 75 Chapter 4. Backup/Restore 80 LCD Brightness Control Easy Settings (Optional) BIOS Setup Setting a Boot Password Changing the Boot Priority Battery Samsung Recovery Solution (Optional) Chapter 5. Appendix 92 93 95 97 110 111 112 114 Q&A Important Safety Information Replacement Parts and Accessories Regulatory Compliance Statements WEEE Symbol Information Samsung Packaging Take-Back Program Product Specifications Glossary 2 Chapter 1. Getting Started Before You Start 4 Safety Precautions 7 Proper Posture During Computer Use 22 Overview 25 Turning the Computer On and Off 30 Before You Start Before reading the User Guide, first check the following information. •• Optional items, some devices and software...
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...Model: GH-PAC-12E1 Model: GH-PAC-12E1HP WITH HEAT 12,000 BTU Portable Air Conditioner Operating Instructions Thank you for choosing a Soleus Air Powered by Gree Portable Air Conditioner. This owner’s manual will provide you with valuable information necessary for the proper care and maintenance of your new product. Please take a few moments to thoroughly read the instructions and familiarize yourself with all the operational aspects of your new Portable Air Conditioner. For your own records, please attach a copy of your sales receipt to this manual. Also, write the store name/location, date purchased, and serial number below: Store Name: ____________________________________________________ Location: ______________________________________________________ Date Purchased: _________________________________________________ Serial Number (located on back of unit): ______________________________ IMPORTANT INSTRUCTIONS Before installing and using your portable air conditioner, please read this owner’s manual carefully. Store this manual in a safe place for future reference. 1) Always place the unit on a level surface. 2) Never use or store gasoline or other flammable vapor or liquid near this unit unless instructed by this manual. 3) Maintain at least 12 inches (50 cm) clearance space around this unit. Do not block or cover air inlet or outlet grilles. 4) The unit must be connected to a correctly grounded power supply. 5) Do not start or stop the unit by inserting or pulling...
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...I.0 PROJECT DESCRIPTION I.0 PROJECT DESCRIPTION US ARMY North requires new furniture and equipment for its office located at 1835 Army Blvd, Fort Sam Houston, TX 78235, bldg 2000. The purpose of this procurement is to obtain systems furniture, case goods, and associated design, delivery and installation services for the project. The furniture supplier shall meet with ARMY North representative to determine the functional and aesthetic requirements for 24 workstations equal to or better than ALUR Panel Based system. It shall provide complete specifications including a detailed floor plan, specific model numbers complete with options and finish designations to satisfy the requirements of the customer. The approximate useable square footage (USF) for each room is as follows: Room 2215A -414 sq ft Chaplain-345 sq ft Room 2023-1240 sqft Room 2032-375 sqft Room 2230B-210 sqft The client agency Point of Contact (POC), also noted as the US Army North Project Manager (PM), will be the liaison at all times between the Furniture Contractor and other stakeholders. The Furniture Contractor will be required to comply with the requirements set forth by the Building Owner. The total number of new workstations is approximately 24. Separate sections in this RFQ package include: Attachment A Statement of Work Attachment B Furniture Typicals Attachment C Pricing Forms Attachment E Furniture Technical Characteristics Compliance Matrix Forms 2.0 GENERAL CONDITIONS 2.0 GENERAL...
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