In packaging, dye packs are ______.
a. freebies for people who wish to dye their hair
b. used to prevent theft
c. often made available in different colors
d. used to increase the manufacturing cost of a product
b. used to prevent theft
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Macumber Corporation has two operating divisions--an Atlantic Division and a Pacific Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $38 per shipment. The Logistics Department's fixed costs are budgeted at $451,000 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand. Percentage of Peak Period Capacity RequiredActual ShipmentsAtlantic Division 35?% 1810? Pacific Division 65?% 4690? How much Logistics Department cost should be charged to the Atlantic Division at the end of the year for performance evaluation purposes?
A. $243,800 B. $226,630 C. $331,685 D. $196,835
Isadore Hospital bases its budgets on patient-visits. The hospital's static planning budget for July appears below: Budgeted number of patient-visits 7,700 Supplies (@ $4.60 per patient-visit)$35,420Laundry (@ $7.20 per patient-visit) 55,440Salaries 46,200Occupancy costs 67,760Total$ 204,820Actual results for the month were: Actual number of patient-visits 7,800Supplies$38,250Laundry$61,240Salaries$46,190Occupancy costs$65,650The spending variance for laundry costs for the month is:
A. $5,800 F B. $5,800 U C. $5,080 U D. $5,080 F
The AFL-CIO serves a number of purposes for local and national unions including all of the following except:
A. Organizing, negotiating and grievance handling. B. Political lobbying. C. Research of issues related to unions and their members. D. Overall coordination and direction of the union movement.
An entrepreneur considers three possibilities for the production of her new product. One alternative, a job process, would have fixed costs of $22,000 and a per unit cost of $11.63
The large batch option would have a fixed cost of $54,000 and a per unit cost of $8.82. The line process would have a fixed cost of $85,000 and a per unit cost of $7.33. Graph the total cost lines and determine over what range of output each production alternative is superior.