Jax Co. makes archery targets that normally sell for $130. A local youth archery organization has approached Jax about making a special order of 300 customized archery targets. The cost per unit to make the targets would be: direct materials – $[dm]; direct labor $[dl]; and manufacturing overhead $[moh], including $[vmoh] of variable manufacturing overhead. If the company has sufficient available manufacturing capacity, what is the minimum price that Jax can accept for this special order?   

A couple is taking a trip to a wedding. They leave for the trip in one week and they are trying to finalize their decision of whether to stay at a large hotel or at a small bed and breakfast (B&B) they found using Airbnb. The hotel provides a shuttle that runs from the airport to the hotel at no charge. The costs for a taxi from the airport to the B&B is $50. The couple starts each day with a big breakfast, and both the hotel and the B&B have a full breakfast buffet for $18. Several months ago the couple paid a $50 nonrefundable fee to the B&B to reserve the right to book the B&B on the dates of the wedding trip. The hotel costs $169 per night and the B&B costs $129 per night. The wedding reception is being held at the hotel. For the decision of whether to stay at the hotel or at the B&B, which of the following factors are relevant? (select all that apply).

Flounder Kayak Co. manufactures a fishing kayak, a tandem kayak, an ocean kayak and an inflatable kayak. Data on sales and expenses for the past quarter follow: Fishing Tandem Ocean Inflatable ​ Kayaks Kayaks Kayaks Kayaks Sales $120,000 $110,000 $30,000 $30,000 Variable manufacturing expenses 50,000 67,000 16,000 23,000 Contribution Margin 70,000 43,000 14,000   7,000 Fixed Expenses ​ ​ ​   Advertising, traceable 7,000 10,000 5,000 2,000   Depreciation of special equipment 4,000 6,000 7,000 2,000   Insurance on inventories 8,000 8,000 3,000 1,000   Allocated common fixed expenses* 12,000 11,000 3,000 3,000 Total fixed expenses 31,000 35,000 18,000 8,000 Net Operating income (loss) $39,000 $8,000 ($4,000) ($1,000) *Allocated on the basis of sales dollars ​ ​ ​ Management is concerned about the continued losses shown by the ocean kayaks and inflatable kayaks product lines and is considering discontinuing those product lines. The special equipment used by each product line to produce kayaks has no resale value.What is the financial advantage (disadvantage) per quarter of discontinuing the Ocean Kayaks?

Flounder Kayak Co. manufactures a fishing kayak, a tandem kayak, an ocean kayak and an inflatable kayak. Data on sales and expenses for the past quarter follow: Fishing Tandem Ocean Inflatable ​ Kayaks Kayaks Kayaks Kayaks Sales $120,000 $110,000 $30,000 $30,000 Variable manufacturing expenses 50,000 67,000 16,000 23,000 Contribution Margin 70,000 43,000 14,000   7,000 Fixed Expenses ​ ​ ​   Advertising, traceable 7,000 10,000 5,000 2,000   Depreciation of special equipment 4,000 6,000 7,000 2,000   Insurance on inventories 8,000 8,000 3,000 1,000   Allocated common fixed expenses* 12,000 11,000 3,000 3,000 Total fixed expenses 31,000 35,000 18,000 8,000 Net Operating income (loss) $39,000 $8,000 ($4,000) ($1,000) *Allocated on the basis of sales dollars ​ ​ ​ Management is concerned about the continued losses shown by the ocean kayaks and inflatable kayaks product lines and is considering discontinuing those product lines. The special equipment used by each product line to produce kayaks has no resale value.What is the financial advantage (disadvantage) per quarter of discontinuing the Inflatable Kayaks?

ABC Co. manufactures water fountains.  ABC has the capacity to manufacture and sell 80,000 water fountains each year but is currently only manufacturing and selling 60,000. The following per unit numbers relate to annual operations at 60,000 units:   Per Unit Selling price $ 125 Manufacturing costs:     Variable $ 15 Fixed $ 30 Selling and administrative costs:     Variable $ 10 Fixed $ 8 UNF would like to purchase 3,000 water fountains from ABC but only if they can get them for $70 each. Variable selling and administrative costs on this special order will drop down from $10 per unit to $2 per unit. This special order will not affect the 60,000 regular sales and it will not affect the total fixed costs. The annual financial advantage (disadvantage) for ABC as a result of accepting this special order from UNF should be: 

XYZ Corp. makes three different types of sails for sailboats. Data concerning the three types of sails appear below:   Main Jib Genoa Selling price per unit $ 2,200 $ 1,200 $ 4,000 Variable cost per unit $ 900 $ 400 $ 2,700 Sewing machine time per unit (in  minutes)   40   40   75 Square feet of fabric per unit 20 7 40 Packing machine time per unit (in minutes) 10 3 8 Assuming that available time on the machines that fold and package the sails is the constraint, which type of sail should the company produce first to make the best use of the packing machine time?

XYZ Co. produces three products from a common input in a joint processing operation. Unit selling prices and total output at the split-off point are as follows: Product Selling Price Output A $22 1,000 B $14 1,200 C $19 800 Each product can be processed further after the split-off point. The additional processing cost and unit selling prices after further processing are as follows: Product Additional Processing Costs Selling Price A $7,000 $30 B $5,000 $17 C $5,000 $25 Joint processing costs up to the split-off point total $30,000. For financial reporting purposes, joint costs are split evenly between the three products. Which product or products should be sold after further processing? (select all that apply)

In designing smartphone output, why is gesture-based UI preferred?

Another name for a “medication aide” is _________________________________.

Which operating system function is responsible for supporting plug-and-play devices?