Daily Mandarin Lesson Busy in Chinese

The word for â€Å"busy† in Mandarin Chinese is Ã¥ ¿â„¢ (mà ¡ng). Find out how Ã¥ ¿â„¢ is often used in  conversation. Pronunciation Ã¥ ¿â„¢ is pronounced in the 2nd tone, also written as mang2.   Greeting Exchange When greeting friends, it is common to ask they are busy to see if they have time to talk or hang out. In this case, you would ask  Ã¤ ½  Ã¥ ¿â„¢Ã¤ ¸ Ã¥ ¿â„¢ (nÇ  mà ¡ng bà ¹ mà ¡ng). When replying, you can say that you are Ã¥ ¤ ªÃ¥ ¿â„¢ (tà  i mà ¡ng), which means too busy. But if have more time on your hands, you  will likely say ä ¸ Ã¥ ¿â„¢ (bà ¹ mà ¡ng), which means not busy. Or, you could say è ¿ËœÃ¥ ¥ ½ (hà ¡i hÇŽo), which means so-so or still okay. This exchange could sound like:   ä ½  Ã¥ ¥ ½Ã¤ ½  Ã¥ ¿â„¢Ã¤ ¸ Ã¥ ¿â„¢NÇ  hÇŽo! NÇ  mà ¡ng bà ¹ mà ¡ng?Hello! Are you busy?ä »Å Ã¥ ¤ ©Ã¥ · ¥Ã¤ ½Å"Ã¥ ¾Ë†Ã¥â€º °Ã¥ ¤ ªÃ¥ ¿â„¢Ã¤ ºâ€ Ã£â‚¬â€šJÄ «n tiÄ n gÃ… ng zuà ² hÄ›n kà ¹n, wÇ’ tà  i mà ¡ng le.Work is really rough today, Im too busy.å“ ¦Ã©â€š £Ã¦Ë†â€˜Ã¤ » ¬Ã¦ËœÅ½Ã¥ ¤ ©Ã¨ § Ã¥  §.Ó nà   wÇ’men mà ­ngtiÄ n jià  n ba.Oh, then lets meet tomorrow. Or, Ã¥â€"‚! ä ½  Ã¥ ¿â„¢Ã¤ ¸ Ã¥ ¿â„¢?Wà ¨i! NÇ  mà ¡ng bà ¹ mà ¡ng?Hey! Are you busy?ä ¸ Ã¥ ¿â„¢,ä »Å Ã¥ ¤ ©Ã¦Ë†â€˜Ã¦Å"‰ç © º.Bà ¹ mà ¡ng jÄ «ntiÄ n wÇ’ yÇ’u kà ²ng.Not busy, Im free today.Ã¥ ¤ ªÃ¥ ¥ ½Ã¤ ºâ€ Ã¦Ë†â€˜Ã¤ » ¬Ã¨ § Ã©  ¢Ã¥  §.Tà  i hÇŽo le! WÇ’ men jià  n mià  n ba.Great! Lets meet up then. Sentence Examples   Here are more examples of how you can use Ã¥ ¿â„¢ in a sentence: ä »â€"們éÆ' ½Ã¥ ¾Ë†Ã¥ ¿â„¢ (traditional form)ä »â€"ä » ¬Ã©Æ' ½Ã¥ ¾Ë†Ã¥ ¿â„¢ (simplified form)TÄ men dÃ… u hÄ›n mà ¡ng.All of them are busy. 功è ¯ ¾Ã©â€š £Ã¤ ¹Ë†Ã¥ ¤Å¡Ã¦Ë†â€˜Ã§Å"Ÿçš„å ¤ ªÃ¥ ¿â„¢Ã¥â€¢Å !GÃ… ngkà ¨ nà  me duÃ… , wÇ’ zhÄ“n de tà  i mà ¡ng a!Theres so much homework, I really am too busy! ä »Å Ã¥ ¤ ©Ã¦Ë†â€˜Ã¥ ¾Ë†Ã¥ ¿â„¢JÄ «ntiÄ n wÇ’ hÄ›n mà ¡ng.I am very busy today.

The Life Of A Slave By Harriet Jacob Essay - 1505 Words

American History can be a complex subject to understand; its hard to understand when someone tries to explain a story to you when you weren’t there. Events throughout time would be changed or learned differently if it weren’t for autobiographies. I believe that autobiographies are very important when it comes to American History. Since American History could be very difficult to understand at once, so autobiographies help break down personal story of certain people who lived through their specific time period and tell the story they saw through their own eyes. I believe that American History is so accurate because of autobiographies. Slavery, in my opinion, is the most studied and learned event or time period in American History because people were treated so badly and it was â€Å"normal,† it was acceptable. These slaves lived and worked in very harsh conditions. I believe the only reason why we know so much about how bad slaves were treated is because of three autobiographies, Incidents in the Life of a Slave by Harriet Jacob, Autobiography of Frederick Douglass by Frederick Douglass, who had a huge impact during the times of slavery, and Twelve Years a Slave by Solomon Northup. Because of these three autobiographies historians can accurately explain how bad slavery was. A very helpful source of the time of slavery was Harriet Ann Jacobs. She is part of the reason on why people know so much about slavery. Her stories tell the harsh conditions the slaves had to work and live in;Show MoreRelatedThe Life Of A Slave Girl By Harriet Jacobs858 Words   |  4 PagesThe way that Harriet Jacobs describes slavery in Incidents in the Life of a Slave Girl was not a surprise to me. I believed that slaves were treated poorly and often times were hurt, the way that I thought of slavery is just like it is described in the book if not worse. I will discuss what I believed slavery was like before I read the book, how slavery was according to the book using in text citations and examples and also explain my thoughts on why the treatment was not a surprise to me. FromRead MoreThe Life Of A Slave Girl By Harriet Jacobs1606 Words   |  7 PagesSlaves in the southern states of the United States were oppressed, beaten, and deprived of their natural human rights to life, liberty, and the pursuit of happiness. Which in turn caused many slaves to resist their ill fate that was decided by their masters. Through the story of â€Å"Incidents in the life of a slave girl† by Harriet Jacobs she wrote in her experience how she was resisting her masters and how many people helped her in her escape. And it wasn’t just black that resisted the slave systemRead MoreHarriet Jacobs s Life Of A Slave1896 Words   |  8 PagesHarriet Jacobs was born a slave herself in Edenton, North Carolina and was one of the first women to write a slave narrative in the United States of Incidents in the Life of a Slave Girl (1861). It was to address the white women of the North and thousands of â€Å"Slave mothers that are still in bondage in the South† (Jacobs 126). Jacobs tells her life of twenty-seven years in slavery in-depth life as a slave, and the choices she made to gain freedom for herself and her children. She writes a storyRead MoreThe Life Of A Slave Girl By Harriet Jacobs Essay1316 Words   |  6 PagesIncidents in the life of a Slave Girl by Harriet Jacobs, she talks about how her life changed while serving different and new masters and mistresses. I think that this narrative writing is an important text to help us understand the different perspectives of slavery in America. There are some slave owners that are kind and humane, and some slave owners that are cruel and abusive. Additionally, reading from a female slave’s perspectives teaches us that life on the plantations and life in the house isRead MoreThe Life Of A Slave Girl By Harriet Jacob Essay1049 Words   |  5 PagesIn the novel Incidents in the Life of a Slave Girl, Harriet Jacob’s writes an autobiography about the personal struggles her family, as well as women in bondage, commonly face while maturing in the Southern part of America. While young and enslaved, Harriet had learned how to read, write, sew, and taught how to perform other tasks associated with a ladies work from her first mistress. With the advantage of having a background in literacy, Harriet Jacobs later came to the realization that she wouldRead MoreThe Life Of A Slave Girl By Harriet Jacobs1791 Words   |  8 PagesIn the slave narrative entitled Incidents in the Life of a Slave Girl, Harriet Jacobs also known as Linda Brent, is faced with a number of decisions, brutal hardships, and internal conflicts that she must cope with as an enslaved black woman. She opens the narrative with a preface that states: â€Å"READER, be assured this narrative is no fiction. I am aware that some of my adventures may seem incredible; but they are, nevertheless, strictly true. I have not exaggerated the wrongs inflicted by Slavery†Read MoreThe Life Of A Slav e Girl By Harriet Jacobs1198 Words   |  5 PagesIn her autobiography, Incidents in the Life of a Slave Girl, Harriet Jacobs portrays her detailed life events on such an intense level. Jacobs was born in 1813 in North Carolina. She had a rough life starting at the age of six when her mother died, and soon after that everything started to go downhill, which she explains in her autobiography. Her novel was originally published in 1861, but was later reprinted in 1973 and 1987. Harriet Jacobs presents her story using numerous detailed descriptionsRead MoreThe Life Of A Slave Girl By Harriet Jacobs928 Words   |  4 Pagesin the Life of a Slave Girl, Harriet Jacobs offers the audience to experience slavery through a feminist perspective. Unlike neo-slave narratives, Jacobs uses the pseudonym ‘Linda Brent’ to narrate her first-person account in order to keep her identity clandestine. Located in the Southern part of America, her incidents commence from her sheltered life a s a child to her subordination to her mistress upon her mother’s death, and her continuing struggle to live a dignified and virtuous life despiteRead MoreThe Life Of A Slave Girl By Harriet Jacobs1292 Words   |  6 Pagesslavery. I chose to focus on two texts: Incidents in the Life of a Slave Girl and Narrative of the Life of Frederick Douglass. In the personal narrative Incidents in the Life of a Slave Girl, author Harriet Jacobs depicts the various struggles she endured in the course of her life as a young female slave and, as she grew older, a runaway escaped to the â€Å"free† land of the North, referring to herself as Linda Brent. Throughout this story, Jacobs places a heavy emphasis on the ways in which Brent andRead MoreThe Life Of A Slave Girl By Harriet Jacobs1335 Words   |  6 PagesHarriet Jacobs wrote Incidents in the Life of a Slave Girl (Incidents) to plead with free white women in the north for the abolition of slavery. She focused on highlighting characteristics that the Cult of True Womanhood and other traditional protestant Christians idolized in women, mainly piety, purity, domesticity, and submissiveness. Yet, by representing how each of her characters loses the ability to maintain the prescribed values, she presents the strong moral framework of the African American

Peaceful Pastures Free Essays

Mid-term Exam| Page: | 1 2 3 | 1. | Question 😠 (TCO 1) The goal of managerial accounting is to provide information that managers need for| | | Student Answer:| | planning. | | | | control. We will write a custom essay sample on Peaceful Pastures or any similar topic only for you Order Now | | | | decision making. | | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 1, Page 4| | | | Points Received:| 4 of 4 | | Comments:| | | | 2. | Question 😠 TCO 1) Which of the following statements regarding fixed costs is true? | | | Student Answer:| | When production increases, fixed cost per unit increases. | | | | When production decreases, total fixed costs decrease. | | | When production increases, fixed cost per unit decreases. | | | | When production decreases, total fixed costs increase. | | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 1) A retailer purchased some trendy clothes that have gone out of style and must be marked down to 40% of the original selling price in order to be sold. Which of the following is a sunk cost in this situation? | | | Student Answer:| | the current selling price | | | | the original selling price | | | | the original purchase pri ce | | | | the anticipated profit | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 1) Shula’s 347 Grill has budgeted the following costs for a month in which 1,600 steak dinners will be produced and sold: materials, $4,080; hourly labor (variable), $5,200; rent (fixed), $1,700; depreciation, $800; and other fixed costs, $600. Each steak dinner sells for $14. 00 each. How much is the budgeted variable cost per unit? | | | Student Answer:| | $5. 80 | | | | $7. 74 | | | | $6. 68 | | | | $3. 25 | | Instructor Explanation:| Chapter 1, Page 8 ($4,080 + $5,200) / 1,600 = $5. 80| | | | Points Received:| 0 of 4 | Comments:| | | | 5. | Question 😠 (TCO 1) Which of the following is an example of a manufacturing overhead cost? | | | Student Answer:| | security at the manufacturing plant | | | | fabric used to produce shirts | | | | cost of shipping product to customers | | | | the salary of the president o f the company | | Instructor Explanation:| Chapter 2, Page 37| | | | Points Received:| 0 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 1) Product costs| | | Student Answer:| | are also called manufacturing costs. | | | | are considered an asset until the finished goods are sold. | | | | become an expense when the goods are sold. | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 2, Page 38| | | | Points Received:| 4 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 1) At December 31, 2010, WDT Inc. has a balance in the Work in Process Inventory account of $62,000. At January 1, 2010, the balance was $55,000. Current manufacturing costs for the year are $292,000, and cost of goods sold is $284,000. How much is cost of goods manufactured? | | | Student Answer:| | $292,000 | | | | $299,000 | | | | $277,000 | | | | $285,000 | | Instructor Explanation:| Chapter 2, Page 43 $55,000 + $292,000 – $62,000 = $285,000| | | Points Received:| 0 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 2) BCS Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for August follows: | Estimated| Actual| Overhead cost| $174,000| $171,000| Direct labor hours| 5,800| 5,900| Direct labor cost| $87,000| $89,975| How much overhead should be applied in total during August? | | | Student Answer:| | 177,000 | | | | 179,950 | | | | 171,100 | | | | 168,200 | | Instructor Explanation:| Chapter 2, Page 54 ($174,000 / 5,800) x 5,900 = 177,000| | | | Points Received:| 0 of 4 | | Comments:| | | 9. | Question 😠 (TCO 2) Citrus Company incurred manufacturing overhead costs of $300,000. Total overhead applied to jobs was $306,000. What was the amount of overapplied or underapplied overhead? | | | Student Answer:| | $7,000 overapplied | | | | $6,000 overapplied | | | | $6,000 underapplied | | | | $13,000 underapplied | | Instructor Explanation:| Chapter 2, Page 55 $306,000 â⠂¬â€œ $300,000 = $6,000 overapplied| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 3) Companies in which of the following industries would not be likely to use process costing? | | | Student Answer:| | cereals | | | paints | | | | cosmetics | | | | auto body shop | | Instructor Explanation:| Chapter 3, Page 84| | | | Points Received:| 4 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 3) The Blending Department began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. How much are equivalent units in The Blending Department’s work in process inventory at the end of the period? | | | Student Answer:| | 30,000 | | | | 22,500 | | | | 15,000 | | | | 11,250 | Instructor Explanation:| Chapter 3, Page 88 (45,000 + 30,000 – 60,000) x 75% = 11,250| | | | Points Received:| 4 of 4 | | Comme nts:| | | | 12. | Question 😠 (TCO 3) Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1:| | Direct material| $36,000| Conversion costs| $45,000| Costs incurred during May:| | Direct material| $186,000| Conversion costs| $255,000| How much is the cost per equivalent unit for direct materials? | | | Student Answer:| | $24. 00 | | | | $16. 20 | | | | $15. 86 | | | | $13. 58 | | Instructor Explanation:| Chapter 3, Page 89 ($36,000 + $186,000) / [11,000 + (3,000 x 90%)] = $16. 20| | | | Points Received:| 0 of 4 | | Comments:| | | | 13. | Question 😠 (TCO 4) Duradyne, Inc. has total costs of $18,000 when 2,000 units are produced and $26,000 when 5,200 units are produced. During March, 4,000 units were produced and sold for $8 each. What is the variable cost per unit? | | | Student Answer:| | $2. 0 | | | | $0. 40 | | | | $2. 00 | | | | $4. 00 | | Instructor Explanation:| Chapter 4, Page 127 ($26,000 – $18,000) / (5,200 – 2,000) = $2. 50| | | | Points Received:| 4 of 4 | | Comments:| | | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 4) The three elements of the profit margin are:| | | Student Answer:| | Selling price per unit, variable cost per unit, and fixed cost per unit. | | | | Total revenues, total variable costs, and total fixed cost. | | | | Selling price per unit, variable cost per unit, and total fixed costs. | | | | Selling price per unit, total variable costs, and fixed cost per unit. | Instructor Explanation:| Chapter 4, Page 130| | | | Points Received:| 0 of 4 | | Comments:| | | | 2. | Question 😠 (TCO 4) Circle K Furniture has a contribution margin ratio of 16%. If fixed costs are $176,800, how many dollars of revenue must the company generate in order to reach the break-even point? | | | Student Answer:| | $1,105,000 | | | | $282,880 | | | | $1,060,800 | | | | $208,476 | | Instructor Explanation:| Chapter 4, Page 133 $176,800 / 16% = $1,105,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 4) Randy Company produces a single product that is sold for $85 per unit. If variable costs per unit are $26 and fixed costs total $47,500, how many units must Randy sell in order to earn a profit of $100,000? | | | Student Answer:| | 1,735 | | | | 618 | | | | 890 | | | | 2,500 | | Instructor Explanation:| Chapter 4, Page 132 ($100,000 + $47,500) / ($85 – $26) = 2,500 units| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 5) Which of the following is treated differently in full costing than in variable costing? | | | Student Answer:| | Direct materials | | | | Fixed manufacturing overhead | | | | Direct labor | | | | Variable manufacturing overhead | Instructor Explanation:| Chapter 5, Page 168| | | | Points Received:| 4 of 4 | | Comments:| | | | 5. | Question 😠 (TCO 5) Which of the following items appears on a variable costing income statement but not on a full costing income statement? | | | Student Answer:| | Sales | | | | Gross margin | | | | Net income | | | | Contribution margin | | Instructor Explanation :| Chapter 5, Page 169| | | | Points Received:| 4 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 5) Peak Manufacturing produces snow blowers. The selling price per snow blower is $100. Costs involved in production are: Direct Material per unit| $20| Direct Labor per unit| 12| Variable manufacturing overhead per unit| 10| Fixed manufacturing overhead per year| $148,500| In addition, the company has fixed selling and administrative costs of $150,000 per year. During the year, Peak produces 45,000 snow blowers and sells 30,000 snow blowers. How much is net income using full costing? | | | Student Answer:| | 1,641,000 | | | | $1,590,000 | | | | $1,441,500 | | | | $1,491,000 | | Instructor Explanation:| Chapter 5, Pages 172-174 Sales = $100 x 30,000 = $3,000,000Expenses = [($148,500 / 45,000) + $20 + $12 + $10] x 30,000 = $1,359,000 COGS + $150,000 = $1,509,000Net Income = $3,000,000 – $1,509,000 = $1,491,000| | | Points Received:| 0 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 6) Costs may be allocated to | | | Student Answer:| | products. | | | | services. | | | | departments. | | | | any of the above. | | Instructor Explanation:| Chapter 6, Page 201| | | | Points Received:| 4 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 5) An alloca tion base| | | Student Answer:| | is the minimum amount to be allocated to a cost object. | | | | coordinates the manufacturing overhead costs as they are incurred. | | | | will always be less than the variable costs for a product. | | | | relates the cost pool to the cost objectives. | Instructor Explanation:| Chapter 6, Page 202| | | | Points Received:| 4 of 4 | | Comments:| | | | 9. | Question 😠 (TCO 6) Sierra Company allocates the estimated $200,000 of its accounting department costs to its production and sales departments because the accounting department supports the other two departments, particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method. Information regarding costs and employees follows: Department| Employees| Accounting| 4| Production| 36| Sales| 12| How much of the accounting department costs will be allocated to the production and sales departments? | | | Student Answer:| | Production: $150,000 Sales: $50,000 | | | | Production: $180,000 Sales: $60,000 | | | | Production: $1,800,000 Sales: $600,000 | | | | Production: $22,222 Sales: $66,667 | | Instructor Explanation:| Chapter 6, Pages 213-214 Production = [$200,000 / (36 + 12)] x 36 = $150,000Sales = [$200,000 / (36 + 12)] x 12 = $50,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 7) A company is trying to decide whether to keep or drop the sporting goods department in its department store. If the segment is dropped, the manager will be fired. The manager’s salary, in relation to the decision to keep or drop the sporting goods department, is| | | Student Answer:| | avoidable and therefore relevant. | | | | not avoidable and therefore relevant. | | | | sunk and therefore not relevant. | | | | the same for all alternatives and therefore not relevant. | | Instructor Explanation:| Chapter 7, Pages 256-257| | | | Points Received:| 0 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 7) BigByte Company has 12 obsolete computers that are carried in inventory at a cost of $13,200. If these computers are upgraded at a cost of $7,500, they could be sold for $15,300. Alternatively, the computers could be sold â€Å"as is† for $9,000. What is the net advantage or disadvantage of reworking the computers? | | | Student Answer:| | $6,300 advantage | | | | $1,200 disadvantage | | | | $5,400 disadvantage | | | | $3,000 advantage | | Instructor Explanation:| Chapter 7, Pages 251-252 ($15,300 – $9,000) – ($7,500 – $0) = ($1,200)| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 7) Olde Store has 12,000 cans of crab meat just a week past the expiration date. Each can cost $0. 31. The cans could be sold as is for $0. 20 each, or relabeled and sold as gourmet cat food. The cost of relabeling the cans would be $0. 04 per can and the cans would then sell for $0. 29 per can. What should be done with the cans and why? | | | Student Answer:| | The cans should be thrown away since there will be a loss with the other alternatives. | | | | The cans should be relabeled into cat food since the sales price increases $0. 09 per can and the cost is only $0. 04 per can. | | | | The cans should be put on clearance since there is no reason to put more money into something that is already selling below cost. | | | It doesn’t matter what you do since all alternatives result in a loss. | | Instructor Explanation:| Chapter 7, Pages 251-252| | | | Points Received:| 4 of 4 | | Comments:| | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 3) Why is it necessary to use equivalent units in a process costing system? | | | Student Answer:| | Process costing, as we have seen, is ess entially a system of averaging. Equivalent Units In calculating the average unit cost, it is necessary to convert the number of partially completed units in Work in Process to an equivalent number of whole units. Otherwise, the denominator in the average unit cost calculation will be misstated. When partially completed units are converted to a comparable number of completed units, they are referred to as equivalent units. Jiambalvo. Managerial Accounting, 4th Edition. John Wiley Sons. . | | Instructor Explanation:| In a company that uses process costing, there may be incomplete units in ending Work in Process inventory. These units are converted to a comparable number of completed units in order to calculate the cost per equivalent unit. | | | | Points Received:| 20 of 20 | | Comments:| | | | 2. Question 😠 (TCO 7) Computer Boutique sells computer equipment and home office furniture. Currently, the furniture product line takes up approximately 50% of the company’s retail floor space. The president of Computer Boutique is trying to decide whether the company should continue offering furniture or just concentrate on computer equipment. If furniture is dropped, salaries and other d irect fixed costs can be avoided. In addition, sales of computer equipment can increase by 13%. Allocated fixed costs are assigned based on relative sales. | Computer| Home Office| | | Equipment| Furniture| Total| Sales| $1,200,000| $800,000| $2,000,000| Less cost of goods sold| 700,000| 500,000| 1,200,000| Contribution margin| 500,000| 300,000| 800,000| Less direct fixed costs:| | | | Salaries| 175,000| 175,000| 350,000| Other| 60,000| 60,000| 120,000| Less allocated fixed costs:| | | | Rent| 14,118| 9,882| 24,000| Insurance| 3,529| 2,471| 6,000| Cleaning| 4,117| 2,883| 7,000| President’s salary| 76,470| 53,350| 130,000| Other| 7,058| 4,942| 12,000| Total costs| 340,292| 380,708| 649,000| Net Income| $159,708| ($ 8,708)| $151,000| | | | | | Prepare an incremental analysis to determine the incremental effect on profit of discontinuing the furniture line. | | Student Answer:| | | | Instructor Explanation:| Incremental drop in revenue| ($800,000)| Incremental cost savings:| | Cost of sales| 500,000| Salaries| 175,000| Other| 60,000| Incremental increase in computer equipment| | (13% x $1,200,000)| 156,000| Incremental increase in computer equipment| | variable costs (13% x $700,000)| (91,000)| Incremental increase in profit| $ 0 | | | | | Points Received:| 10 of 25 | | Comments:| | | | 3. | Question 😠 (TCO 4) Beach Rentals has estimated that fixed costs per month are $79,200 and variable cost per dollar of sales is $0. 2. (a) What is the break-even point per month in sales? (b) What level of sales is needed for a monthly profit of $24,000? (c) For the month of July, the company anticipates sales of $240,000. What is the expected level of profit? | | | Student Answer:| | a. ) $165,000 sales b. ) $215,000 c. ) | | Instructor Explanation:| (a) Contribution margin ratio = 1. 00 – 0. 52 = 0. 48 $79,200 ? 0. 48 = $165,000 (b) ($79,200 + $24,000) ? 0. 48 = $215,000 (c) ($240,000 ? 0. 48) – $79,200 = $36,000| | | | Points Received:| 20 of 25 | | Comments:| | | | How to cite Peaceful Pastures, Essay examples