The budget director of Birds and Beyond Inc., with the assistance of the controller, treasurer, production...
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The budget director of Birds and Beyond Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January a. Estimated sales for January: Birdhouse Bird feeder b. Estimated inventories at January 1: Direct materials: Wood Plastic Finished products: Birdhouse 7,500 units at $66 per unit 5,000 units at $82 per unit Wood Plastic Finished products: Birdhouse Bird feeder 198 ft. 420 lb. Bird feeder. Desired inventories at January 31: Direct materials: 500 units at $28 per unit 210 units at $40 per unit 220 ft 340 lb. 400 units at $28 per unit 250 units at $40 per unit d. Direct materials used in production: In manufacture of BirdHouse: Wood Plastic In manufacture of Bird Feeder: 0.80 ft. per unit of producti 0.50 lb. per unit of product Wood 1.20 ft. per unit of product Plastic 0.75 lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $9.00 per ft. $1.40 per lb. Plastic 1. Direct labor requirements: Birdhouse: Fabrication Department Assembly Department Bird Feeder: 0.25 hr. at $20 per hr. 0.30 hr. at $15 per hr. 0.40 hr. at $20 per hr. 0.35 hr. at $15 per hr. Fabrication Department Assembly Department. g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment $92,000 34,000 Assembly Department g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax h. Estimated operating expenses for January: Sales salaries expense Advertising expense Office salaries expense Depreciation expense-office equipment Telephone expense-selling Telephone expense-administrative Travel expense-selling Office supplies expense 0.35 hr. at $15 per hr. Miscellaneous administrative expense 1. Estimated other income and expense for January: Interest revenue Interest expense j. Estimated tax rate: 25% $92,000 34,000 10,100 2,800 $85,100 17,600 19,200 1,100 1,000 400 3,800 350 250 $450 294 1. Prepare a sales budget for January. Birdhouse Bird feeder Total revenue from sales. Birds and Beyond Inc. Sales Budget For the Month Ending January 31 Unit Selling Price Unit Sales Volume 2. Prepare a production budget for January. Expected units to be soldi Plus desired inventory, January 31 7,500 5,000 Birds and Beyond Inc. Production Budget For the Month Ending January 31 Birdhouse Units 7,500 400 66 82 Bird Feeder 5,000 Total Sales 250 495,000 410,000 905,000 2. Prepare a production budget for January. Birds and Beyond Inc. Production Budget For the Month Ending January 31 Expected units to be sold Plus desired inventory, January 31 Total units required Less estimated inventory, January 1 Total units to be produced Birdhouse Units 7,500 400 7,900 500 7,400 Bird Feeder 5,000 250 5,250 210 5,040 3. Prepare a direct materials purchases budget for January. Round your unit price answers to two decimal places. Required units for production: Birdhouse Bird feeder. Plus desired units of inventory, January 31 Total units required Less estimated units of inventory, January 1 Total units to be purchased Unit price Total direct materials to be purchased Birds and Beyond Inc. Direct Materials Purchases Budget For the Month Ending January 31 Wood 5,920 6,048 220 12,188 198 11,990 9 107,910 Plastic 3,700 3,780 340 7,820 420 7,400 1.40 10,360 Total 118,270 4. Prepare a direct labor cost budget for January. Hours required for production: Birdhouse Bird feeder Total hours required Hourly rate Total direct labor cost Birds and Beyond Inc. Direct Labor Cost Budget For the Month Ending January 31 Fabrication Department Assembly Department Total 5. Prepare a factory overhead cost budget for January. Birds and Beyond Inc. Factory Overhead Cost Budget For the Month Ending January 31 Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax Total A LA 6. Prepare a cost of goods sold budget for January. Work in process at the beginning of January is estimated to be $33,000, and work in process at the end of January is estimated to be $41,200 Direct materials inventory, January 1 Work in process inventory, January 31 Direct materials: Cost of direct materials available for use Birds and Beyond Inc. Cost of Goods Sold Budget For the Month Ending January 31 Cost of direct materials placed in production Total manufacturing costs Total work in process during the period 41,200 33,600 > Total work in process during the period Cost of goods manufactured Cost of finished goods available for sale Cost of goods sold 7. Prepare a selling and administrative expenses budget for January. Selling expenses: Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 0000 [][] 7. Prepare a selling and administrative expenses budget for January. Selling expenses; Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Office salaries expense Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses 000000 Total selling expenses Administrative expenses: Office salaries expense Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses Total operating expenses 8. Prepare a budgeted income statement for January. Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 00 000 00 LA The budget director of Birds and Beyond Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January a. Estimated sales for January: Birdhouse Bird feeder b. Estimated inventories at January 1: Direct materials: Wood Plastic Finished products: Birdhouse 7,500 units at $66 per unit 5,000 units at $82 per unit Wood Plastic Finished products: Birdhouse Bird feeder 198 ft. 420 lb. Bird feeder. Desired inventories at January 31: Direct materials: 500 units at $28 per unit 210 units at $40 per unit 220 ft 340 lb. 400 units at $28 per unit 250 units at $40 per unit d. Direct materials used in production: In manufacture of BirdHouse: Wood Plastic In manufacture of Bird Feeder: 0.80 ft. per unit of producti 0.50 lb. per unit of product Wood 1.20 ft. per unit of product Plastic 0.75 lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $9.00 per ft. $1.40 per lb. Plastic 1. Direct labor requirements: Birdhouse: Fabrication Department Assembly Department Bird Feeder: 0.25 hr. at $20 per hr. 0.30 hr. at $15 per hr. 0.40 hr. at $20 per hr. 0.35 hr. at $15 per hr. Fabrication Department Assembly Department. g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment $92,000 34,000 Assembly Department g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax h. Estimated operating expenses for January: Sales salaries expense Advertising expense Office salaries expense Depreciation expense-office equipment Telephone expense-selling Telephone expense-administrative Travel expense-selling Office supplies expense 0.35 hr. at $15 per hr. Miscellaneous administrative expense 1. Estimated other income and expense for January: Interest revenue Interest expense j. Estimated tax rate: 25% $92,000 34,000 10,100 2,800 $85,100 17,600 19,200 1,100 1,000 400 3,800 350 250 $450 294 1. Prepare a sales budget for January. Birdhouse Bird feeder Total revenue from sales. Birds and Beyond Inc. Sales Budget For the Month Ending January 31 Unit Selling Price Unit Sales Volume 2. Prepare a production budget for January. Expected units to be soldi Plus desired inventory, January 31 7,500 5,000 Birds and Beyond Inc. Production Budget For the Month Ending January 31 Birdhouse Units 7,500 400 66 82 Bird Feeder 5,000 Total Sales 250 495,000 410,000 905,000 2. Prepare a production budget for January. Birds and Beyond Inc. Production Budget For the Month Ending January 31 Expected units to be sold Plus desired inventory, January 31 Total units required Less estimated inventory, January 1 Total units to be produced Birdhouse Units 7,500 400 7,900 500 7,400 Bird Feeder 5,000 250 5,250 210 5,040 3. Prepare a direct materials purchases budget for January. Round your unit price answers to two decimal places. Required units for production: Birdhouse Bird feeder. Plus desired units of inventory, January 31 Total units required Less estimated units of inventory, January 1 Total units to be purchased Unit price Total direct materials to be purchased Birds and Beyond Inc. Direct Materials Purchases Budget For the Month Ending January 31 Wood 5,920 6,048 220 12,188 198 11,990 9 107,910 Plastic 3,700 3,780 340 7,820 420 7,400 1.40 10,360 Total 118,270 4. Prepare a direct labor cost budget for January. Hours required for production: Birdhouse Bird feeder Total hours required Hourly rate Total direct labor cost Birds and Beyond Inc. Direct Labor Cost Budget For the Month Ending January 31 Fabrication Department Assembly Department Total 5. Prepare a factory overhead cost budget for January. Birds and Beyond Inc. Factory Overhead Cost Budget For the Month Ending January 31 Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax Total A LA 6. Prepare a cost of goods sold budget for January. Work in process at the beginning of January is estimated to be $33,000, and work in process at the end of January is estimated to be $41,200 Direct materials inventory, January 1 Work in process inventory, January 31 Direct materials: Cost of direct materials available for use Birds and Beyond Inc. Cost of Goods Sold Budget For the Month Ending January 31 Cost of direct materials placed in production Total manufacturing costs Total work in process during the period 41,200 33,600 > Total work in process during the period Cost of goods manufactured Cost of finished goods available for sale Cost of goods sold 7. Prepare a selling and administrative expenses budget for January. Selling expenses: Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 0000 [][] 7. Prepare a selling and administrative expenses budget for January. Selling expenses; Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Office salaries expense Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses 000000 Total selling expenses Administrative expenses: Office salaries expense Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses Total operating expenses 8. Prepare a budgeted income statement for January. Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 00 000 00 LA The budget director of Birds and Beyond Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January a. Estimated sales for January: Birdhouse Bird feeder b. Estimated inventories at January 1: Direct materials: Wood Plastic Finished products: Birdhouse 7,500 units at $66 per unit 5,000 units at $82 per unit Wood Plastic Finished products: Birdhouse Bird feeder 198 ft. 420 lb. Bird feeder. Desired inventories at January 31: Direct materials: 500 units at $28 per unit 210 units at $40 per unit 220 ft 340 lb. 400 units at $28 per unit 250 units at $40 per unit d. Direct materials used in production: In manufacture of BirdHouse: Wood Plastic In manufacture of Bird Feeder: 0.80 ft. per unit of producti 0.50 lb. per unit of product Wood 1.20 ft. per unit of product Plastic 0.75 lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $9.00 per ft. $1.40 per lb. Plastic 1. Direct labor requirements: Birdhouse: Fabrication Department Assembly Department Bird Feeder: 0.25 hr. at $20 per hr. 0.30 hr. at $15 per hr. 0.40 hr. at $20 per hr. 0.35 hr. at $15 per hr. Fabrication Department Assembly Department. g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment $92,000 34,000 Assembly Department g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax h. Estimated operating expenses for January: Sales salaries expense Advertising expense Office salaries expense Depreciation expense-office equipment Telephone expense-selling Telephone expense-administrative Travel expense-selling Office supplies expense 0.35 hr. at $15 per hr. Miscellaneous administrative expense 1. Estimated other income and expense for January: Interest revenue Interest expense j. Estimated tax rate: 25% $92,000 34,000 10,100 2,800 $85,100 17,600 19,200 1,100 1,000 400 3,800 350 250 $450 294 1. Prepare a sales budget for January. Birdhouse Bird feeder Total revenue from sales. Birds and Beyond Inc. Sales Budget For the Month Ending January 31 Unit Selling Price Unit Sales Volume 2. Prepare a production budget for January. Expected units to be soldi Plus desired inventory, January 31 7,500 5,000 Birds and Beyond Inc. Production Budget For the Month Ending January 31 Birdhouse Units 7,500 400 66 82 Bird Feeder 5,000 Total Sales 250 495,000 410,000 905,000 2. Prepare a production budget for January. Birds and Beyond Inc. Production Budget For the Month Ending January 31 Expected units to be sold Plus desired inventory, January 31 Total units required Less estimated inventory, January 1 Total units to be produced Birdhouse Units 7,500 400 7,900 500 7,400 Bird Feeder 5,000 250 5,250 210 5,040 3. Prepare a direct materials purchases budget for January. Round your unit price answers to two decimal places. Required units for production: Birdhouse Bird feeder. Plus desired units of inventory, January 31 Total units required Less estimated units of inventory, January 1 Total units to be purchased Unit price Total direct materials to be purchased Birds and Beyond Inc. Direct Materials Purchases Budget For the Month Ending January 31 Wood 5,920 6,048 220 12,188 198 11,990 9 107,910 Plastic 3,700 3,780 340 7,820 420 7,400 1.40 10,360 Total 118,270 4. Prepare a direct labor cost budget for January. Hours required for production: Birdhouse Bird feeder Total hours required Hourly rate Total direct labor cost Birds and Beyond Inc. Direct Labor Cost Budget For the Month Ending January 31 Fabrication Department Assembly Department Total 5. Prepare a factory overhead cost budget for January. Birds and Beyond Inc. Factory Overhead Cost Budget For the Month Ending January 31 Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax Total A LA 6. Prepare a cost of goods sold budget for January. Work in process at the beginning of January is estimated to be $33,000, and work in process at the end of January is estimated to be $41,200 Direct materials inventory, January 1 Work in process inventory, January 31 Direct materials: Cost of direct materials available for use Birds and Beyond Inc. Cost of Goods Sold Budget For the Month Ending January 31 Cost of direct materials placed in production Total manufacturing costs Total work in process during the period 41,200 33,600 > Total work in process during the period Cost of goods manufactured Cost of finished goods available for sale Cost of goods sold 7. Prepare a selling and administrative expenses budget for January. Selling expenses: Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 0000 [][] 7. Prepare a selling and administrative expenses budget for January. Selling expenses; Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Office salaries expense Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses 000000 Total selling expenses Administrative expenses: Office salaries expense Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses Total operating expenses 8. Prepare a budgeted income statement for January. Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 00 000 00 LA The budget director of Birds and Beyond Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January a. Estimated sales for January: Birdhouse Bird feeder b. Estimated inventories at January 1: Direct materials: Wood Plastic Finished products: Birdhouse 7,500 units at $66 per unit 5,000 units at $82 per unit Wood Plastic Finished products: Birdhouse Bird feeder 198 ft. 420 lb. Bird feeder. Desired inventories at January 31: Direct materials: 500 units at $28 per unit 210 units at $40 per unit 220 ft 340 lb. 400 units at $28 per unit 250 units at $40 per unit d. Direct materials used in production: In manufacture of BirdHouse: Wood Plastic In manufacture of Bird Feeder: 0.80 ft. per unit of producti 0.50 lb. per unit of product Wood 1.20 ft. per unit of product Plastic 0.75 lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $9.00 per ft. $1.40 per lb. Plastic 1. Direct labor requirements: Birdhouse: Fabrication Department Assembly Department Bird Feeder: 0.25 hr. at $20 per hr. 0.30 hr. at $15 per hr. 0.40 hr. at $20 per hr. 0.35 hr. at $15 per hr. Fabrication Department Assembly Department. g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment $92,000 34,000 Assembly Department g. Estimated factory overhead costs for January: Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax h. Estimated operating expenses for January: Sales salaries expense Advertising expense Office salaries expense Depreciation expense-office equipment Telephone expense-selling Telephone expense-administrative Travel expense-selling Office supplies expense 0.35 hr. at $15 per hr. Miscellaneous administrative expense 1. Estimated other income and expense for January: Interest revenue Interest expense j. Estimated tax rate: 25% $92,000 34,000 10,100 2,800 $85,100 17,600 19,200 1,100 1,000 400 3,800 350 250 $450 294 1. Prepare a sales budget for January. Birdhouse Bird feeder Total revenue from sales. Birds and Beyond Inc. Sales Budget For the Month Ending January 31 Unit Selling Price Unit Sales Volume 2. Prepare a production budget for January. Expected units to be soldi Plus desired inventory, January 31 7,500 5,000 Birds and Beyond Inc. Production Budget For the Month Ending January 31 Birdhouse Units 7,500 400 66 82 Bird Feeder 5,000 Total Sales 250 495,000 410,000 905,000 2. Prepare a production budget for January. Birds and Beyond Inc. Production Budget For the Month Ending January 31 Expected units to be sold Plus desired inventory, January 31 Total units required Less estimated inventory, January 1 Total units to be produced Birdhouse Units 7,500 400 7,900 500 7,400 Bird Feeder 5,000 250 5,250 210 5,040 3. Prepare a direct materials purchases budget for January. Round your unit price answers to two decimal places. Required units for production: Birdhouse Bird feeder. Plus desired units of inventory, January 31 Total units required Less estimated units of inventory, January 1 Total units to be purchased Unit price Total direct materials to be purchased Birds and Beyond Inc. Direct Materials Purchases Budget For the Month Ending January 31 Wood 5,920 6,048 220 12,188 198 11,990 9 107,910 Plastic 3,700 3,780 340 7,820 420 7,400 1.40 10,360 Total 118,270 4. Prepare a direct labor cost budget for January. Hours required for production: Birdhouse Bird feeder Total hours required Hourly rate Total direct labor cost Birds and Beyond Inc. Direct Labor Cost Budget For the Month Ending January 31 Fabrication Department Assembly Department Total 5. Prepare a factory overhead cost budget for January. Birds and Beyond Inc. Factory Overhead Cost Budget For the Month Ending January 31 Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax Total A LA 6. Prepare a cost of goods sold budget for January. Work in process at the beginning of January is estimated to be $33,000, and work in process at the end of January is estimated to be $41,200 Direct materials inventory, January 1 Work in process inventory, January 31 Direct materials: Cost of direct materials available for use Birds and Beyond Inc. Cost of Goods Sold Budget For the Month Ending January 31 Cost of direct materials placed in production Total manufacturing costs Total work in process during the period 41,200 33,600 > Total work in process during the period Cost of goods manufactured Cost of finished goods available for sale Cost of goods sold 7. Prepare a selling and administrative expenses budget for January. Selling expenses: Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 0000 [][] 7. Prepare a selling and administrative expenses budget for January. Selling expenses; Sales salaries expense Advertising expense Telephone expense-selling Travel expense-selling Total selling expenses Administrative expenses: Office salaries expense Birds and Beyond Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses 000000 Total selling expenses Administrative expenses: Office salaries expense Depreciation expense-office equipment Telephone expense-administrative Office supplies expense Miscellaneous administrative expense Total administrative expenses Total operating expenses 8. Prepare a budgeted income statement for January. Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 Operating expenses: Total operating expenses Other revenue: Other expenses: Birds and Beyond Inc. Budgeted Income Statement For the Month Ending January 31 00 00 000 00 LA
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Accounting
ISBN: 978-0324662962
23rd Edition
Authors: Jonathan E. Duchac, James M. Reeve, Carl S. Warren
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