Questions and Answers: 166
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NEW QUESTION: 1
A company manufactures a product that is sold for US $37.95. It uses an absorption-cost system. Plant capacity is 750,000 units annually, but normal volume is 500,000 units. Costs at normal volume are given below.
Fixed manufacturing overhead is budgeted at US $4.5 million. A customer has offered to purchase 100,000 units at US $25.00 each to be packaged in large cartons, not the normal individual containers. It will pick up the units in its own trucks. Thus, variable selling and administrative expenses will decrease by 60%. The company should compare the total revenue to be derived from this order with the total relevant costs of:
A. U S $3,150,000
B. U S $1.830,000
C. U S $2,930,000
D. U S $1,880,000
Answer: B
Explanation:
The necessary assumptions are that all fixed costs and the unit variable costs of direct materials, direct labor, and variable manufacturing overhead are not affected by the special order. Hence, the fixed costs are not relevant. The unit costs of direct materials and direct labor are given as US $9.80 and US $4.50, respectively. The unit variable manufacturing overhead cost is US $3.00 [ $6,000,000 total manufacturing overhead -$4,500,000 total fixed manufacturing overhead) 500,000 units normal volume]. The unit variable selling and administrative cost is US $1.00 [$2.50 x 1.0 - .6)]. Consequently, the total relevant cost of the special order is US $1,830,000 [100,000 units x $9.80 + $4.50 +$3.00 + $1.00)]. A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is to manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional off-site space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive of the leasing costs itemized above, are:
NEW QUESTION: 2
Which ServerNet adapter connects external disk drives to Nonstop S-series servers?
A. SNDA
B. SCSI
C. CCSA
D. FESA
Answer: A
NEW QUESTION: 3
Your network contains a server named Server1 that has the Streaming Media Services server role installed. Server1 is located in the perimeter network.
A firewall named Firewall1 connects the perimeter network and the Internet.
You need to ensure that clients from the Internet can access streaming content from Server1 by using RTSP and HTTP. The solution must minimize the number of open ports on Firewall1.
Which three inbound firewall ports should you open on Firewall1? (Each correct answer presents part of the solution, choose three.)
A. TCP 80
B. UDP 5005
C. UDP 8080
D. TCP 443
E. TCP 554
Answer: A,B,E
Explanation:
Note: The Real-Time Streaming Protocol (RTSP) allows to control multimedia streams delivered, for example, via RTP. Control includes absolute positioning within the media stream, recording and possibly device control.
NEW QUESTION: 4
The system default for the amount of time a Business Process (BP) remains online in the system is set to five days. How can thatvalue be overridden?
A. Update noapp.properties.
B. Modify the lifespan setting for a BP.
C. Update with the Performance Tuning wizard.
D. Create a new Retention Service configuration.
Answer: B