The systems analysis report does not

a. identify user needs
b. specify requirements for the new system
c. formally state the goals and objectives of the system
d. specify the system processing methods


D

Business

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When converting to a new system, which cutover method is the most conservative?

a. cold turkey cutover b. phased cutover c. parallel operation cutover d. data coupling cutover

Business

A partial listing of costs incurred at Archut Corporation during September appears below:   Direct materials$113,000Utilities, factory$5,000Administrative salaries$81,000Indirect labor$25,000Sales commissions$48,000Depreciation of production equipment$20,000Depreciation of administrative equipment$30,000Direct labor$129,000Advertising$135,000The total of the manufacturing overhead costs listed above for September is:

A. $50,000 B. $30,000 C. $586,000 D. $292,000

Business

The Marlow Corporation uses a standard cost system and applies manufacturing overhead to products on the basis of standard direct labor-hours. The denominator activity is set at 40,000 direct labor-hours per year. Budgeted fixed manufacturing overhead cost is $40,000 per year, and 0.5 direct labor-hours are required to manufacture one unit. The standard cost card would indicate fixed manufacturing overhead cost per unit to be:

A. $2.00 B. $0.50 C. $1.50 D. $1.00

Business

Wetherald Products, Inc., has a Pump Division that manufactures and sells a number of products, including a standard pump that could be used by another division in the company, the Pool Products Division, in one of its products. Data concerning that pump appear below:   Capacity in units 55,000Selling price to outside customers$82Variable cost per unit$53Fixed cost per unit (based on capacity)$11?The Pool Products Division is currently purchasing 4,000 of these pumps per year from an overseas supplier at a cost of $74 per pump.?Assume that the Pump Division is selling all of the pumps it can produce to outside customers. What should be the minimum acceptable transfer price for the pumps from the standpoint of the Pump Division?

A. $53 per unit B. $74 per unit C. $82 per unit D. $64 per unit

Business