Saturday, January 25, 2020

Friday, January 17, 2020

Auebach Enterprises Essay

These are not presented in scholarly discussion, but are simply the solutions. Student papers are expected to be written in scholarly discussion following APA formatting guidelines incorporating solutions and supported with scholarly research. CASE 3A – AUERBACH ENTERPRISES Auerbach Enterprises manufactures air conditioners for automobiles and trucks manufactured throughout North America. The company designs its products with flexibility to accommodate many makes and models of automobiles and trucks. The company’s two main products are MaxiFlow and Alaska. MaxiFlow uses a few complex fabricated parts, but these have been found easy to assemble and test. On the other hand, Alaska uses many standard parts but has a complex assembly and testing process. MaxiFlow requires direct materials costs which total $135 per unit, while Alaska’s direct materials requirements total $110 per unit. Direct labor costs per unit are $75 for MaxiFlow and $95 for Alaska. Auerbach Enterprises uses machine hours as the cost driver to assign overhead costs to the air conditioners. The company has used a company-wide predetermined overhead rate in past years, but the new controller, Bennie Leon, is considering the use of departmental overhead rates beginning with t he next year. The following planning information is available for the next year for each the four manufacturing departments within the company: Overhead Machine Costs Hours Radiator parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 80,000 10,000 Radiator assembly, weld, and test†¦. 100,000 20,000 Compressor parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 120,000 5,000 Compressor assembly and test†¦Ã¢â‚¬ ¦.. 180,000 45,000 Total $480,000 80,000 Normally, the air conditioners are produced in batch sizes of 20 at a time. A production batch of 20 units requires the following number of hours in each department: MaxiFlow Alaska Radiator parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 28 16 Radiator assembly, weld, and test†¦Ã¢â‚¬ ¦. 30 74 Compressor parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 32 8 Compressor assembly and test†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 26 66 Total 116 164 Required: 1. Compute the departmental overhead rates using machine hours as the cost driver. 2. Compute a company-wide overhead rate using machine hours as the cost driver. 3. Compute the overhead costs per batch of MaxiFlow and Alaska assuming: (a) The company-wide rate. (b) The departmental rates. 4. Compute the total costs per unit of MaxiFlow and Alaska assuming: (a) The company-wide rate.  (b) The departmental rates. 5. Is one product affected more than the other by use of departmental rates rather than a company-wide rate? Why or why not?

Thursday, January 9, 2020

Divorce Has Been Allowed For Hundreds Of Years, And...

Divorce has been allowed for hundreds of years, and throughout the millennia many families have been torn apart, leaving the bewildered children lost in life. Divorce was an option only if the spouse was guilty of adultery, but in the 1960’s a law was passed and became popularly adopted in the 1970s. This law allowed the parents to divorce without either being at fault, and this caused the child/children of the splitting pair to experience a series of major changes in their life. Divorce to this day has the same effects on the child/children of the divorcing parents as it did in the older times. Millennials are the grown children of a gray divorce, which is when a couple over the age of forty divorces. Divorce has detrimental effects both†¦show more content†¦Sember says as a divorce attorney, law guardian, and mediator, she has seen many painful divorces which in the long run turned out better for the child/children involved because their parents were happy. However , she is mistaken because she fails to take the child/children s mental and physical state into account. Divorce has both short and long-term effects on the young child/children involved including effects on education, along with mental, and physical effects. Olson agrees when he writes: Reviewing the test scores and social well-being of 142 grade-school children with divorced parents, researcher Hyon Sik was surprised to find no significant decline in the months leading up to their parents divorce. It was only during the divorce themselves that struggles emerged. And two years later the children remained behind their classmates from two-parent homes (Olson 1). Olson points out the problems started to emerge only after the divorce, and these dramatic changes have an effect on the child/children’s education. Math is the subject most affected by divorce because the child/children can not focus on what is being taught. The long-term results include the child/children falling even further behind because they were not able to grasp the fundamental concepts of math, and math builds on what has been taught. So if the child/children had not learned what the key concepts were in the beginning, theyShow MoreRelatedGay Marriage Should Be Legal in All States1632 Words   |  7 Pagesof the most controversial topics that has been debated throughout the United States for decades has been Gay Marriage. Whether same-sex couples should be given the right to marry or even if same-sex couples should be given rights at all, this has been a contentious discussion which creates division and disunity throughout the country. The Supreme Court of the United States ruled that the Constitution guarantees a right to same-sex marriage. Gay marriage has been legalized in 17 states. But only 19Read MoreAmerican Dream by Definintion an American Social Ideal Essay615 Words   |  3 Pagesmove up in life and live better. 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Wednesday, January 1, 2020

The Battle Of The Civil War - 1191 Words

When the Civil War started both sides thought the war would be over by Christmas. But little did they know this small war would turn into the deadliest war in American history. The Civil War was fought between the Confederacy and the Union. The Confederacy was consisted of Southern states that did not agree with the views of the Union states. After years of sectional differences in the United States between the north and south, tension between the states grew and a war between the north and south began. One of the causes of the civil war was the inability of the free and slaves states to compromise over which new states would allow or prohibit slavery. As the Whig party started dying out, many of its followers joined the Know-Nothing†¦show more content†¦One of the disputes that led to the imaginary line was the compromise of 1850. The compromise of 1850 prevented the expansion of slavery into the newly admitted states, but it also forced northerners return escaped slaves back to their owners in the south. Located in Charleston Harbor, South Carolina, Fort Sumter was the place the first shots of the civil war were fired. When President Lincoln announced that he was going to resupply the fort with supplies, the Confederacy were not going to let that happen and decided to stop the Union navy from delivering the supplies. It can be said that President Lincoln provoked the start of the civil war. If the confederate army did not stop the union navy from delivering the supplies, then it could be viewed as the confederate states never left the union, but if the confederate army stopped the Union navy from delivering the supplies it would be viewed as the Confederacy started the war. This is important because if the Confederacy was viewed as the aggressors, then the border states would not secede from the Union and European countries would not fight on the side of the Confederacy. On April 12, 1861, the Confederate navy fired on Fort Sumter. The battle lasted for 34 hours and the Union army wa s forced to surrender because of the lack of supplies. There were no casualties on either side at the end of the battle. Although most people thought the civil war wasn t gonna