Ohms Company manufactures plugs at $36 per unit, including $8 of fixed overhead and $28 of variable manufacturing cost. Ohms needs 30,000 of these plugs annually (as part of a larger product it produces). Wire Company has offered to sell these units to Ohms at $33 per unit. If Ohms decides to purchase the plugs, $60,000 of the annual fixed overhead cost will be eliminated.1) What is the relevant cost to manufacture plugs?

Maintenance expenses of a company are to be analyzed to construct a flexible budget. Examination of past records disclosed the following costs and volume measures:   HighestLowest   Cost per month$ 42,000$ 34,000   Machine hours46,00030,0003) Using the high-low technique, what is the cost equation ________

Crossover Incorporated produces two basic types of video games, SwishSwish and CrunchCrunch. Pertinent data follow (DLH = direct labor hour):    SwishSwish CrunchCrunch   Sales price (per unit) $ 350 $ 278   Costs (per unit):       Direct materials 78 42   Direct labor 58 82   Variable factory overhead (@ $15 per DLH) 60 30   Allocated fixed factory overhead (based on DLHs) 24 12   Marketing expenses (all variable) 46 35   Total costs 266 201   Operating income (per unit) $ 84 $ 77There is insufficient labor capacity (i.e., DLHs) in the plant to meet the combined demand for both SwishSwish and CrunchCrunch. Both products are produced through the same production departments.3) In view of the labor shortage, which of the two products is most profitable, and how much is the contribution margin, per DLH?

The following cost information pertained to the Cello Division of Symphony Strings Company and was based on monthly demand and sales of 100 units:   Per-Unit Costs   Variable production costs:     Direct materials$ 170    Direct labor200    Variable factory overhead110    Fixed production costs:     Depreciation (equipment)70    Factory rent98    Other22    Total production cost$ 670    Variable selling and administrative costs$ 34per unit   Fixed selling and administrative costs$ 46per unit1) Assume that the Cello Division was evaluating whether it would accept a special sales order for 35 cellos at $550 per unit. For this purpose, total relevant cost per unit (given the costs stated above) is___________

4) What are the advantages and drawbacks of high-low method?

Nailor Company is accumulating data to use in preparing its annual profit plan for the coming year. The cost behavior pattern of the maintenance costs must be determined. The accounting staff has suggested the use of linear regression to derive an equation for maintenance hours and costs. Data regarding the maintenance hours and costs for the last year and the results of the regression analysis follow:  MonthMaintenance Cost (Y)Machine Hours (X)   January$ 4,700680   February3,500520   March4,100600   April3,320500   May4,850700   June3,460510   July3,530520   August4,970760   September4,760690   October4,550670   November3,800550   December3,660540     a (intercept)$ 3.86   b (coefficient)6.7892   Standard error of the estimate83.417   R-squared0.9838   t-value for b24.6682) Based on the data derived from the regression analysis, 400 maintenance hours in a month means that maintenance costs should be budgeted to the nearest dollar at:

3) (Open-ended) In addition to the above relevant cost analysis, what strategic factors should the Cello Division consider in accepting this special offer?

The vapour pressure of a liquid in the temperature range 200 K to 260 K was found to fit the expression: Clausius Clapeyron Eq:  Calculate the enthalpy of vaporization of the liquid.

 Which cranial nerve provides taste sensation in the anterior 2/3 of the tongue?

Which of the following statements is true about Nissl staining?