Initech produces wireless headphones, which it sells for $60 each. Each headphone costs $26 of variable costs to make. During July, 1,900 headsets were sold. Fixed costs for July were $14 per unit for a total of $26,600 for the month. How much does Wilson’s operating income increase in July for each $1,000 increase in revenue?

Val’s Flowers sells bouquets of flowers for $50 each.  After some analysis, Val has identified that each bouquet incurs $25 of variable costs and total fixed costs are $25,000/month.  What is Val’s margin of safety in dollars assuming monthly sales of 2,100 bouquets?

Define a new type called Rectangle that can be used for storing all the information necessary to be able to draw a rectangle at a particular x, y location of a particular width and height (all whole numbers). The x, y refer to the position of the upper left corner of the rectangle. Assume that x is 0 at the top and grows as it goes down. Assume that y is 0 on the left and grows as as it goes right. The user should be able to construct a Rectangle located at an x of 10, a y of 17, 100 wide and 50 tall by writing: Rectangle rect = {10, 17, 100, 50}. Write a function called contains that takes two pointers to Rectangles as parameters and returns true if the second rectangle is entirely contained inside the first and false otherwise. You can assume both passed in Rectangles will be valid. That means they will have x, y coordinates of 0 or greater and widths and heights of 0 or greater. Rectangle big = {10, 25, 100, 100}; Rectangle small = {30, 25, 50, 10}; bool fits = contains(&big, &small); After the above call fits would store true because the small’s left side starts after big’s (30 vs 10), small’s right side ends before big’s (80 vs 110), small’s top starts the same place as big’s (25 vs 25) and small’s bottom edge ends before big’s (35 vs 125) Rectangle bigish {10, 25, 50, 50}; Rectangle smallish {30, 25, 50, 10}; bool fits2 = contains(&bigish, &smallish); After the above call fits2 would store false because the left side of bigish occurs before the left side of smallish but the right side of bigish also occurs before the right side of smallish.

Badger’s, Inc. produces several products.  One of their products (Widget-A) costs $200/unit under their traditional cost system using direct labor as a cost driver to allocate overhead costs.  An analysis of the activities and their costs revealed that three cost drivers would be used under the new ABC system.  The new cost of the Widget-A was determined to be $150/unit.  Which of the following statements is true regarding this change in the cost:

Webistecs produces keyboards for computers, which it sells for $28 each. Each keyboard costs $10 of variable costs to make. During May, 750 keyboards were sold. Fixed costs for May were $12 per unit for a total of $9,000 for the month. If variable costs increased by 10%, what happens to the break-even level of units per month for Webistecs?  Assume The selling price and fixed costs remain unchanged.

FlyNow, an airplane manufacturer, uses a job order cost system.  When FlyNow requisitions raw materials for the production of a new airplane, the journal entry will include:   

Classify the following costs as value vs. non-value added costs:

Calculate the ending balance in the Work in Process account based on the following information: Direct materials used $159,500 Direct labor 168,000 Actual manufacturing overhead costs 140,000 Manufacturing overhead applied 131,500 Beginning work in process 65,000 Cost of goods manufactured 472,500

Describe the digestibility of neutral detergent fiber when consumed as part of a ruminant diet. Explain why this is the case. 

The in vitro organic matter digestibility analysis is designed to simulate a process that happens in what kind of animal? There are two 48-hour stages that make up the in vitro digestibility procedure. Identify these two stages and indicate the anatomical structure in which they occur in a live animal.