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ACCT620Chapter13

Course: ACCT 202, Spring 2011
School: NYU
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product CHAPTER13 ALLOCATINGCOSTSTORESPONSIBILITYCENTERS Questions,Exercises,Problems,andCases:AnswersandSolutions 13.1 Seetextorglossaryattheendofthebook. 13.2 No for external consumption passes through service departments. Service departments exist to provide services to the production departments whichproducegoodsandservices. 13.3...

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product CHAPTER13 ALLOCATINGCOSTSTORESPONSIBILITYCENTERS Questions,Exercises,Problems,andCases:AnswersandSolutions 13.1 Seetextorglossaryattheendofthebook. 13.2 No for external consumption passes through service departments. Service departments exist to provide services to the production departments whichproducegoodsandservices. 13.3 Adirectcostisonethatfirmscanidentifyspecificallywithaparticularproduct, department,orprocess.Anindirectcost,incontrast,resultsfromthejointuse ofafacilityoraservicebyseveralproducts,departments,orprocesses. 13.4 Thethreestepsinthecostallocationprocessare: (1) allocatedirectcoststoalldepartments; (2) allocateindirectcoststoalldepartments;and (3) allocateservicedepartmentcoststoproductiondepartments. 13.5 Jointproductionprocessesarecharacterizedbythetransformationofcommon (joint)inputsintomultipleproductssuchthatuseofthecommoninputscannot betraceddirectlytoanyofthetypesofproducts. 13.6 Theobjectiveofjointcostallocationistomeasureallcostsofproductionforeach jointproduct.Theseproductioncostsincludefurtherprocessingcostsandsome reasonableshareofjointprocessingcosts. 13.7 CommonCost BuildingUtilities PayrollAccounting Insurance EquipmentRepair QualityControlInspection 13.8 AllocationBase SpaceOccupied NumberofEmployees ValueofEquipmentand Inventories NumberofServiceCalls NumberofUnitsProduced The primary reason for accumulating costs at the service department is to enablemanagerstocontrolthosecosts. 131 Solutions 13.9 Directandindirectaredefinedassuchwithrespecttocostobjects.Inthiscase, therearetwocostobjectstheproductandthedepartment.Considerthepaint usedtopaintcarsinthepaintdepartmentofacarassemblyplant.Thepaintis directtothecarsandtothedepartment. Thesolventusedtocleanthepaint machinesattheendofeachworkshiftisdirecttothedepartmentbutindirectto eachcarbecauseitcannotbetracedtoeachcar. 13.10 Thedifferentmethodsgivethesameresultswhenservicedepartmentsdonot provideservicestootherservicedepartments. 13.11 Suppose production Departments A and B each have 50 employees, and the ServiceDepartmenthasfixedcostsof$1,000.Eachproductiondepartmentwill be allocated $500. Now suppose that production Department A adds 50 employees. Now Department A is allocated $666.67 (= (50 + 50)/150) total employeesandDepartmentBisallocated$333.33.AlthoughDepartmentBdid nothing,thecostsallocatedtoitdecreasedfrom$500to$333.33. 13.12 Thisproblem relatesto thedistinctionbetween resources used and resources suppliedthatwediscussedinChapter 3. Thecompanyshould separate useofservicedepartmentresourcesfromthecapacitytosupplythe resources.Forexample,supposearepairdepartmenthas10employees.There maybetimeswhenall10employeesareprovidingrepairservices;atother times,someofthe10employeesaresimplywaitingtogetrepaircalls. Productiondepartmentshouldbechargedwiththeuseofrepairpersonnel, thatpartisclear.Butwhataboutthecostofrepairpersonnelwhoare waiting idlyforproductiondepartmentstocallforrepairhelp.Thislatter caseisanexampleof excesscapacity(whichthecompanymightwanttobesure thatrepairpeople areavailabletohelpassoonasneededmuchlikeafire stationhasfirefighters waitingtobecalledforhelp).Excesscapacityeither shouldnotbeallocatedto productiondepartmentsorshouldbeallocatedusing somebaseotherthanusage(e.g., evenlytoalldepartments). Solutions 132 13.13 Someofthecostsinclude: (1) additionalbookkeeping; (2) additionalmanagementcostsinselectingallocationmethodsandallocation bases;and (3) costsofmakingthewrongdecisionbecauseoftheuseofcounterproductive information. Someofthebenefitsare: (1) instilling responsibility for all costs of the company in the division managers; (2) relatingindirectcoststoproductsundercontract;and (3) constructingperformancemeasures("netprofit")foradivisionthatmaybe more meaningful to management than contribution margins, particularly for measuring divisional performance rather than the performance of individualmanagers. 13.14 Allocatingzerocostsisanotherallocationmethod.Ittooisanarbitrarymethod. However, an advantage of no cost allocation is that it reduces costs of cost allocation. 13.15 Severalreasonsincluding: PricingandBidding. ContractCostReimbursement. MotivationalEffects. AssetValuationandIncomeDetermination. 133 Solutions 13.16 Costs Benefits Lossofcurrentcontributionto Improvedoverallefficiencyifless profit efficientdivisionsaredropped Costofdecommissioninganddis posingofphysicalassets(inven tories,plant,propertyandequip ment) Useoftalentedemployeesinmore effectivedivision Possibleenvironmentalcleanup costs Improvedreputationforefficiency mayattractbetterphysicaland humancapital Retaining,relocating,ortermi natingemployees Closingmaygetotherdivisions attentionandcausethemtobe comemoreefficient Lostincometosurroundingcom munity,withnumerousadverse effectsoncommercialandpublic sectors Lossofcommunitygoodwilland possibleadverseeffectsoncom panyreputation 13.17 Solutions Sharing the cost equally is certainly the easiest approach. However, if one student causes most of the cleaning needs, sharing costs equally is not necessarily fair (unless all students agree on this approach). Another alternativemightbetousesquarefootageofeachbedroomasapercentageof thesquarefootageofallbedrooms.However,thisdoesnottakeintoaccountthe neatness(orlackthereof)ofeachstudent.Anotheroptionisforthestudentsto sharethecleaningcostsbasedonusage.Perhapsthestudentthatonlyusesthe housefourdaysaweekwouldpaylessthantheothertwostudentswhousethe housetheentireweek. Thepointisthatitisoftendifficulttocomeupwithareasonableandfair approach to allocating costs. By definition, indirect costs are allocated arbitrarily,andanybasisofallocationwilllikelyhaveitsshareofdetractors. 134 13.18 (Allocatingoverheadtodepartmentsandjobs.) a. LaborHoursBasis.................. b. Material............................. Labor................................. Overhead........................... Total.............................. 13.19 Filming Department $12perhr. Filming Dept. $ 1,200 3,000 3,000 $ 7,200 Editing Department $16perhr. Editing Dept. $ 4,000 6,400 $ 10,400 Printing Dept. $ 160 400 760 $ 1,320 Printing Department $20perhr. $ Total 1,360 7,400 10,160 $ 18,920 (Allocatingoverhead.) Department No.1 No.2 ChargedDirectlyto Department: IndirectLabor................... $ 56,000 $ 28,000 IndirectMaterial............... 18,000 14,000 Miscellaneous.................... 6,000 10,000 $ 80,000 $ 52,000 Allocations: GeneralPlanta.................. 33,000 19,800 b.................... Maintenance 25,280 37,920 Main tenance General Plant $ 45,000 1,800 3,200 $ 50,000 $ 40,000 16,000 10,000 $ 66,000 13,200 (66,000) (63,200) c....................... TotalOverhead $ 138,280 $ 109,720 0 0 aTotal costs for the General Plant ($66,000) are allocated 50% to Department1,30%toDepartment2,and20%toMaintenance. bTotalcostsforMaintenance($63,200)areallocatedbasedonmaintenance hours. c$138,280+$109,720=$80,000+$52,000+$50,000+$66,000. 135 Solutions 13.20 (Allocatingoverheadtojobs.) HAMILTON,INC. JobOrderProductionRecord MonthofJanuary a. Job Jobsin Jobsin Order Process DirectLabor DirectMaterial AppliedOverhead Total ProcessCompleted No. 1/1 Dept.A Dept.B Dept.A Dept.B Dept.Aa Dept.Bb Costs 1/31 Jobs 788 789 $ 790 $ 2,400 $ 600 $ 400 $ 500 $ 300 $ 300 $ 300 $ 4,800 $ 4,800 1,700 1,200 600 900 600 600 450 6,050 6,050 1,600 800 1,100 700 800 600 5,600 5,600 791 2,000 1,200 1,200 900 1,000 900 7,200 7,200 792 2,400 1,600 1,800 800 1,200 1,200 9,000 9,000 Total $ 4,100 $ 7,800 $ 4,600 $ 5,500 $ 3,300 $ 3,900 $ 3,450 $ 32,650 $ 13,800 $ 18,850 aAmount=50%ofdirectlabor. bAmount=75%ofdirectlabor. b. Overhead Dept.A Applied.................................... $ 3,900 Actual .................................... 4,600a Over(Under)Applied............ Solutions 136 ) $ (700 Dept.B $ 3,450 3,400b $ 50 Total $ 7,350 8,000 ) $ (650 a$4,600=$4,200+(X$600). b$3,400=$3,200+(X$600). 137 Solutions 13.21 (Allocatingservicedepartmentcostsusingthestepmethod.) General Factory Admin. Main tenance ServiceDepartment Costs...................................... $ 2,400 $ 4,800 a......... (1/5) MaintenanceAllocation 960 (4,800) GeneralFactoryAdmin istrationAllocation................ (3,360) TotalCostsAllocated............... Cutting NA $ Assembly NA 960(1/5) $ 2,880(3/5) 1,344(2/5) 2,016(3/5) $ 2,304 $ 4,896 aAllocatedfirstaccordingtotheproblem. 13.22 (Usingmultiplecostdriverstoallocatecosts.) Step1:Deriveoverheadapplicationrates DepartmentA DepartmentB NumberofParts $4,00040parts =$100perpart $80010parts =$80perpart MachineHours $208,00016,000hours =$13.00permachine hour $60,0001,500hours =$40permachine hour SetupHours $24,000300hours =$80persetup hour $8,000100hours =$80persetup hour Step2:ApplyoverheadtoJob300ZX DepartmentA: ($100X10parts)+($13X1,000machinehours) + ($80X20setuphours) = $15,600. DepartmentB: ($80X2parts)+($40X200machinehours) + = Total: Solutions ($80X10setuphours) $8,960. = $24,560(=$15,600+$8,960). 138 13.23 (Usingmultiplecostdriverstoallocatecosts.) Step1:Deriveoverheadapplicationrates DepartmentA DepartmentB NumberofParts $8,00040parts =$200perpart $1,60010parts =$160perpart MachineHours $208,00032,000hours =$6.50permachine hour $60,0003,000hours =$20permachine hour SetupHours $24,000300hours =$80persetup hour $8,000100hours =$80persetup hour Step2:ApplyoverheadtoJobCLK430 DepartmentA: ($200X10parts)+($6.50X1,000machinehours) + ($80X20setuphours) = $10,100. DepartmentB: ($160X4parts)+($20X400machinehours) + = Total: ($80X10setuphours) $9,440. = $19,540(=$10,100+$9,440). 139 Solutions Solutions 1310 13.24 Solutionswillvary. 13.25 (Jointprocesscostingandnetrealizablemethod.) Totaljointcostsare$150,000(basedonthe$50,000materialsplus$100,000conversion).Thesecostsareallocatedasfollows: ToOutputL: ToOutputT: $200,000/$250,000X$150,000=$120,000 ($250,000$200,000)/$250,000X$150,000=$30,000 1311 Solutions 13.26 (Usingjointprocesscostingtomeasureproductcosts.) a. TotalUnitsofX TotalUnitsProduced JointProductCosts = 14,000Units = 28,000Units = $63,000 AmountAllocatedfromJointCosts: 14,000/28,000X$63,000............................................................. $ 31,500 AdditionalProcessingCosts........................................................... 18,000 TotalCostsofProductX................................................................. $ 49,500 b. Solutions NetRealizableValueofYatSplitOff 1312 = $70,000 TotalNetRealizableValueatSplitOff JointProductCosts = $200,000 = $63,000 AmountAllocatedfromJointCosts: $70,000/$200,000X$63,000....................................................... $ 22,050 AdditionalProcessingCosts........................................................... 14,000 TotalCostsAllocatedtoY............................................................... $ 36,050 1313 Solutions 13.27 Solutions Thefocusshouldbeondifferentialrevenuesandcosts(and,therefore,differentialprofits)astheyapplytoalternativeusesof thecounterspace.Ifthedifferentialprofitsforsellingpeanutsarehigherthananyotheralternative,thenJoeistakingthe correctcourseofaction. Notethatopportunitycostsareimportant. Doesputtingthepeanut standonthecountermean foregoingotherusesofthespace(e.g.,candymachine)? Ifso,thenthoseopportunitycostsshouldbeconsideredversusthe benefitsofthepeanutstand.Also,considerlongruncosts. 1314 13.28 (Allocatingoverhead.) IndirectLabor................................... Supplies............................................. Taxes: MachineryandEquipmenta........ Machining $ 6,600 1,500 Buildingb...................................... CompensationInsurancec................ Powerd............................................... HeatandLightb................................ Depreciation: Buildingb...................................... 1315 Assembly $ 3,600 900 Total $ 10,200 2,400 42 30 72 58 87 145 351 555 906 120 180 300 192 288 480 156 234 390 Solutions MachineryandEquipmenta........ Total....................................... 210 $ 9,229 150 $ 6,024 360 $ 15,253 aAllocatedonthebasisofthecostofmachineryandequipment: Machining($35,000/$60,000)or58.3%X$72= Assembly($25,000/$60,000)or41.7%X$72= Taxes Depreciation $42 58.3%X360= $210 30 41.7%X360= 150 $72 $360 bAllocatedonthebasisoffloorspace: Taxes HeatDepreciation Machining(4,000sq.ft./10,000sq.ft.) or40%X$145........................ = $ 58 40%X$480=$192 40%X390= $ 156 Assembly(6,000sq.ft./10,000sq.ft.) or60%X$145....................... = 60%X$480= 60%X390= 87 288 234 $145 $480 $ 390 cAllocatedonthebasisofdirectandindirectlaborcost: Machining$8,60038.7X$906=$351 Assembly........ 13,600 61.3X$906= 555 $ 22,200 100% $ 906 dAllocatedonthebasisofhorsepowerrating: Machining(120/300)or40%X$300 Solutions 1316 = $ 120 Assembly(180/300)or60%X$300 1317 = 180 $ 300 Solutions 13.29 (Allocatingunassignedcoststoretailstoredepartments.) a. ROYALSPECIALTYSHOP OperatingExpensesfortheYear DirectDepartmental Expenses: SalariesClerks........................ SuppliesUsed............................ DepreciationofEquipment....... Advertising................................. MiscellaneousExpenses............ TotalDirectExpenses........... AllocatedIndirectExpenses: SalariesOther......................... SuppliesUsed............................ Advertising................................. BuildingRent............................. PayrollTaxes............................. Workmen'sCompensation Insurance............................... FireInsurance........................... DeliveryExpense....................... MiscellaneousExpenses............ TotalIndirectExpenses........ TotalOperatingExpenses............ Solutions 1318 Clothing $ Accessories 78,240 3,800 1,600 3,726 1,000 $ 88,366 69,360 3,200 4,800 8,586 800 $ 86,746 $ 147,600 7,000 6,400 12,312 1,800 $ 175,112 $ $ $ 24,000 840 2,333 7,600 6,433 1,088 403 1,080 240 $ 44,017 $ 132,383 $ Total 24,000 560 1,555 11,400 5,867 992 597 720 360 $ 46,051 $ 132,797 48,000 1,400 3,888 19,000 12,300 2,080 1,000 1,800 600 $ 90,068 $ 265,180 Clothing CalculationofAllocation Percentages: Sales........................................... $ 600,000 CostofGoodsSold..................... 440,000 GrossMargin............................. $ 160,000 PercentofGrossMargin............... Sales.............................................. FloorSpace................................... 50% 60% 40% Clothing Salaries: Direct..................................... AllocatedOther................... TotalSalaries.................... $ 78,240 24,000 $ 102,240 PercentofTotalSalaries........... CostofEquipmentand Inventory: Equipment............................. Inventory(Average).............. Total.................................. 52.3% $ 10,080 100,800 $ 110,880 PercentofEquipmentand Inventory............................... NumberofEmployees............... 1319 40.3% 40% Accessories $ 400,000 240,000 $ 160,000 Total $ 1,000,000 680,000 $ 320,000 50% 40% 60% 100% 100% 100% Accessories $ 69,360 24,000 $ 93,360 47.7% $ 24,960 139,200 $ 164,160 59.7% 60% $ 147,600 48,000 $ 195,600 100% $ 35,040 240,000 $ 275,040 100% 100% Solutions b. ROYALSPECIALTYSHOP IncomeStatementfortheYear Sales........................................... CostofGoodsSold..................... GrossMarginonSales............... OtherOperatingExpenses........ NetIncome............................ Solutions 1320 Clothing $ 600,000 440,000 $ 160,000 132,383 $ 27,617 Accessories $ 400,000 240,000 $ 160,000 132,797 $ 27,203 Total $ 1,000,000 680,000 $ 320,000 265,180 $ 54,820 13.30 . .................................... (Allocatingservicedepartmentcostsusingthestepmethod.) MeyersCompany AllocationofServiceDepartmentCoststoProductionDepartmentsStepMethod TotalbeforeAllocation $60,000 Total $220,000 Department Department Department S1 S2 P1 P2 $30,000 $40,000 $90,000 80% AllocationofDepartmentS1 toS2,P1andP2 10% AllocationofDepartmentS2 toP1andP2 TotalProductionDepartmentCosts $220,000 (30,000) Department (64,000) Solutions 3,000 $93,000 3,000 $63,000 37.5% $220,000 1321 24,000 $64,000 10% 62.5% 24,000 $117,000 40,000 $103,000 Solutions 1322 13.31 (Allocatingservicedepartmentcostsusingthestepmethod.) AllocationofServiceDepartmentCoststoProductionDepartmentsStepMethod AllocationofS1toS2,P1andP2: .60x$60,000=$36,000toS2;.20x$60,000=$12,000toP1;.20x$60,000=$12,000toP2. NowS2has$116,000incoststoallocate. AllocationofS2toP1andP2: .40x$116,000=$46,400toP1;.60x$116,000=$69,600toP2. TotalcostsinP:$180,000+$12,000+$46,400=$238,400. TotalcostsinP2:$120,000+$12,000+$69,600=$201,600. 1323 Solutions 13.32 (Allocatingservicedepartmentcosts.) Tubing Quality Control Packing TotalDirectCoststoService Departments..................... AllocationofMaintenance....... $ 115,500 $ 79,800 TotalQualityControlto Allocate.............................. AllocationofQuality Control .............................. 68,820 45,880 TotalCostsAllocated............... $ 184,320 $ 125,680 $ 100,000 $ 210,000 14,700 (210,000) $ 114,700 0 (114,700) 0 AllocationPercentforMaintenance: HoursUsed .............................. PercentofTotal........................ Tubing 2,750 55% Packing 1,900 38% AllocationPercentforQualityControl: HoursofService....................... PercentofTotal........................ Solutions Tubing 1,047 60% 1324 Main tenance Packing 698 40% Quality Control 350 7% Main tenance 5,000 Totalfor Allocation Purposes 1,745 13.33 (Allocatingservicedepartmentcosts[CPAadapted].) a. $111,760.Thedirectmethodisbeingusedhere,andtotalcostsofthemaintenancedepartmentwouldbeallocatedtothe productiondepartmentsinproportiontothesquarefootagetheyoccupied. CostsofMaintenanceDepartment: DirectMaterial.......................................................................... DirectLabor............................................................................... Overhead.................................................................................... Total....................................................................................... 65,000 82,100 56,100 $ 203,200 SquareFootageOccupiedbyProductionDepartments: Creative...................................................................................... Assembly.................................................................................... Total....................................................................................... 88,000 72,000 160,000 Allocation: b. $ 88,000/160,000X$203,200=$111,760. $70,000. Using the direct method, total costs of theadministration department would be allocated to the production departmentsinproportiontothedirectlaborhourstheyused. CostsofAdministrationDepartment: DirectMaterial.......................................................................... DirectLabor............................................................................... Overhead.................................................................................... Total....................................................................................... $0 90,000 70,000 $ 160,000 DirectLaborHoursUsedbyProductionDepartments: Creative...................................................................................... Assembly.................................................................................... 56,250 43,750 1325 Solutions Total....................................................................................... 100,000 Allocation:43,750/100,000X$160,000=$70,000. c. d. Solutions $3,840 = (8/(12 + 8 +280 + 200computers) X $240,000. The stepmethod is being used here, and computer support departmentcosts($91,000+$87,000+$62,000=$240,000)wouldbeallocatedfirst. Thecomputersupportdepartment costswouldbeallocatedtotheproductiondepartmentsandtheothertwoservicedepartmentsinproportiontothenumber ofcomputerstheyhave. $0.Whenusingthestepmethod,onceaservicedepartment'scostshavebeenallocated,nosubsequentservicedepartment costsareallocatedbacktoit. Sincecomputersupportdepartmentcostswouldbeallocatedfirst(foranexplanationsee Partc.),noneofthemaintenancedepartment'scostswouldbeallocatedtothecomputersupportdepartment. 1326 13.34(Allocatingservicedepartmentcosts[CPAadapted]) a. $124,300.Thedirectmethodisbeingusedhere,andtotalcostsofthemaintenancedepartmentwouldbeallocatedtothe productiondepartmentsinproportiontothesquarefootagetheyoccupied. CostsofMaintenanceDepartment: DirectMaterial.......................................................................... DirectLabor............................................................................... Overhead.................................................................................... Total....................................................................................... 80,000 90,000 56,000 $ 226,000 SquareFootageOccupiedbyProductionDepartments: Creative...................................................................................... Output........................................................................................ Total....................................................................................... 88,000 72,000 160,000 Allocation: b. $ 88,000/160,000X$226,000=$124,300. $78,750. Using the direct method, total costs of theadministration department would be allocated to the production departmentsinproportiontothedirectlaborhourstheyused. CostsofAdministrationDepartment: DirectMaterial.......................................................................... DirectLabor............................................................................... Overhead.................................................................................... Total....................................................................................... $0 100,000 80,000 $ 180,000 DirectLaborHoursUsedbyProductionDepartments: Creative...................................................................................... Output........................................................................................ 112,500 87,500 1327 Solutions Total....................................................................................... 200,000 Allocation:87,500/200,000X$180,000=$78,750. c. d. Solutions $3,840=(16/(24+16+560+400computers) X($91,000+$87,000+$62,000).Thestepmethodisbeingusedhere,and technologysupportdepartmentcostswouldbeallocatedfirst.Thetechnologysupportdepartmentcostswouldbeallocated totheproductiondepartmentsandtheothertwoservicedepartmentsinproportiontothenumberofcomputerstheyhave. $0.Whenusingthestepmethod,onceaservicedepartment'scostshavebeenallocated,nosubsequentservicedepartment costsareallocatedbacktoit.Sincetechnologysupportdepartmentcostswouldbeallocatedfirst(seepart c),noneofthe maintenancedepartment'scostswouldbeallocatedtothetechnologysupportdepartment. 1328 13.35 (Jointcostallocationandproductprofitability.) 21,400 $ 85,600 AllocationontheBasisofMarketValue: PurifiedWafers $20,000/($20,000+$140,000)X$85,600.............................. $ 10,700 Chips $140,000/($20,000+$140,000)X$85,600............................ 74,900 Total........................................................................................... c. $ 64,200 Total........................................................................................... b. AllocationontheBasisofUnitsofOutput: PurifiedWafers 45,000/(45,000+15,000)X$85,600.................................... Chips 15,000/(15,000+45,0000X$85,600...................................... a. $ 85,600 Itisnotpossibletodeterminewhichproductismoreprofitablebecausecostsarejoint.Oneproductcannotbeproduced withouttheotherhenceonlytheprofitabilityofthe totaloutputisrelevant.Intotalthecompanyhascombinedrevenue of$160,000andcostsof$85,600,makingthisaprofitablejointproduct. 1329 Solutions 13.36 (Jointcostallocationandproductprofitability.) Jointcost=$300(=$200costoftimber+$100jointprocesscosts). a. AllocationontheBasisofUnitsofOutput: GradeA(per1,000boardfeet) .25X$300.............................................................................. $ 75 GradeB(per1,000boardfeet) .75X$300............................................................................... Total........................................................................................... b. 225 $ 300 AllocationontheBasisofMarketValue: GradeA(per1,000boardfeet) $240/$400X$300.................................................................. $ 180 GradeB(per1,000boardfeet) $160/$400X$300................................................................... 120 Total........................................................................................... $ 300 Itisnotpossibletodeterminehowmuchprofitismadeoneitherproductorwhichproductismoreprofitable.Oneproduct cannotbeproducedwithouttheotherhenceonlytheprofitabilityofthe totaloutputisrelevant.Intotal,thecompany sellslumberforacombined$400perboardfeetandincursacostof$300per1,000boardfeet,makingthejointproducts profitable. Solutions 1330 13.37 (Relatingallocationmethodstoorganizationalcharacteristicsforaretailer[CMAadapted].) a. 1. Intermsofeaseofuse,thepredeterminedrateisthesimplestmethodofallocation.Thebudgeteddepartmentcosts areknownanddistributedtothestoreseachmonth.Lesspaperworkisinvolvedthanifactualcostsweretabulated andallocatedeachmonth. 2. Intermsofcontrollingcosts,theactualmethodofallocationwouldbemosteffectivehere. Thisway,savingsand overrunsarechargedtothestoreswhichcanpressurethedepartmenttokeepthecostsdownandcandecidewhat levelofservicethey(thestores)wantfromthedepartment. A centralized organization is more conducive to a predetermined rate allocation method. Since top management is decidingontheusageofservicedepartments,theproblemofcostcontrolisuptothem,nottheindividualstores. With decentralized organizations, the stores are going to want to see actual costs. In this way the stores pressure the departmentsaboutusingcosts,leavingtopmanagementfreetodootherthings. b. 1. Totalsalesdollars.Thefollowingconditionswouldberequiredforthebasetobesuitable: theproportionofcreditsalestocashsalesmustbethesameateachstore; thecustomercreditrisklevelmustbethesameforeachstore; theaveragesizesalepercustomershouldbethesame. Totheextentthattheaboveconditionsarenotpresentorcouldbeaffectedbystoremanagers,chargestostoreswillbe inequitable. Thismaycausesomemanagerstotakeactionswhich,whileincreasingtheirsales,increasescompany collectioncosts(morecreditsales,higherriskcreditsales,smallerreceivables)byagreaterpercentagecausingother storestobearaninappropriateportionofthecosts. 1331 Solutions 13.37b.continued. 2. Averagenumberofpastdueaccounts.Thefollowingconditionswouldberequiredforthisbasetobesuitable: collectioncostsbasedonthenumberofaccountsoraverageaccountsizeareidentical; allstoresusethesamecriteriatosubmitaccountstothecollectiondepartmentforcollectioneffort; thecollectiondepartmentmakescollectioneffortsinproportiontothepastdueaccountsfromeachstore. Iftheseconditionsarenotpresentorcouldbeaffectedbythestoremanagers,chargestostoresmaybeinequitable.If collectioncostsvarybyaccountsize,themanagercouldencouragemorelargecreditsalesanddiscouragesmallcredit salestoincreasesalesanddecreasehis/hershareofthecollectioncharges.Ifpastduecriteriaarenotconsistent,a managercouldreportfeweraccounts,thusreducingcosts.Thefocusonpastdueaccountsmaycauseamanagerto tightencreditstandardsandreducecreditrisks.However,thismethodofassignmentisthebestofthefourpresented becauseitrelatestoaccountswhicharelikelytorequirecollectionandistheleastlikelytoresultininequitablecost assignmentsduetomanagermanipulation. 3. Numberofuncollectibleaccountswrittenoff . Thefollowingconditions wouldberequiredforthebasetobe suitable: theproportionofuncollectibleaccountstoaccountsrequiringcollectioneffortshouldbethesameforeachstore; thesameconditionslistedfortheaveragenumberofaccountspastduebaseapply. Totheextentthatsuchconditionsarenotpresentorcanbeaffectedbythestoremanager,thechargestostoresmight beinequitable.Aswiththepastdueaccountmethod,amanagermightseekhigheraveragecreditsalesandchange thecriteriausedforsubmittingaccountsforcollection. Thefocusonuncollectibleaccountsmaycausemanagersto tightencreditstandardsandreducecreditrisks. Solutions 1332 13.37b.continued. 4. Onetwentysixthofthecostofeachofthestores .Thisbasisofallocationwouldbeinappropriatebecauseitis nottieddirectlytotheactivityforwhichcostsarebeingallocated.Storemanagerswouldhaveverylittleincentiveto monitorcustomercredit,becausetheywouldknowthatthenumberofbadcustomersortheamountsofuncollectible accountsorwriteoffswouldhavenoeffectontheallocation. Themanagersmightevenacceptcustomerswithvery marginalcreditratingsjusttoincreasethedollarvolumeofsales.Additionally,storeswithasmallvolumewouldbe penalized because their equal share of the allocated credit and collection department cost would be applied to a smallermargin. 1333 Solutions 13.38 (Allocationforeconomicdecisionsandmotivation[CMAadapted].) a. Thetencostitemscanbecategorizedintofourbasicgroupsforpurposesofdiscussion. I. II. Item Allitemsinthiscategory shouldbedistributed. 1. Salariesandbenefits 2. Supplies Yes Yes Allocation Method Direct Direct Justification Thecostsofthesetwo itemsaredirectly incurredbytheac tivitycentersand canbecontrolledby thesupervisor.A partofthesalaries andbenefitsmight beexcludedfroma marginalcost chargingrate. Allitemsinthiscategory shouldbedistributedbe causeadirectcausalbasis exists,buttheyshouldbeex cludedfromamarginalcost chargingrate. 3. 4. Solutions Allocation Equipmentmaintenance Insurance Yes Yes 1334 Direct Direct Thecostsofthese itemsaredirectlyin curredbytheactivity centersbutarecon trolledbycorporate policy.Theywould beincludedinafull costchargingrate andexcludedfrom 7. Item Equipment,furniture, anddepreciation Yes 5. Heatandairconditioning Yes Direct (one center only) 8. Buildingimprovements anddepreciation Yes Direct (one center only) Yes Equipment usageand wattage ratings III. Allitemsshouldbedistributed becauseareasonablemeasure forestimatingthecausalrela tionexists. 6. Electricity 1335 Allocation Direct amarginalcost chargingrate. Allocation Method Justification Thecostsofthese itemsaredirectlyin curredbytheactivity centers. Theyarenotcon trollablecostsinthe usualsense.They wouldbeincludedin afullcostrateand excludedfroma marginalcost chargingrate. Areasonableesti matecanbemadeof theelectricalcharges andtheycanbecon trolledbyefficient useofequipment. Thecostshouldbein cludedinafullcost Solutions andamarginalcost chargingrate. IV.Thefollowingitemsshouldbe distributedonlyifafullcost chargingrateisrequired. 9. Buildingoccupancyand security 10. b. Corporateadministra tivecharges Yes (only forfull cost charging rate) Square feet Yes (only forfull cost charging rate) Thereisnocost controlbenefitfrom allocationofthese costs.Theonlyrea sontoallocateisfor afullcostcharging rate. Numberof employees orsome other general basis Thenumberofhoursselectedfordeterminingthechargingratedependsuponthepurposeofestablishingtherate.Ifthe objectiveistochargeuserdepartmentsforallofthecostsofComputerOperations,theactualhourswhichcanbeidentified withtheuserdepartmentswillbeincludedinthebasehours.Thisamountsto3,500hoursasshownbelow: Inordertopromotecostcontrol,BonnCompanymightconsideradualchargingratewherebythemarginalcostswouldbe chargedoveractualusertime(3,500hours)andfixedcostsoveravailabletime(4,242hours). ActualUserTime Testinganddebugging........ 250 Setup................................... 500 Processing............................ 2,750 Total.................................. 3,500 Solutions 1336 AvailableTime Testinganddebugging........... 250 Setup...................................... 500 Processing............................... 2,750 Idletime.................................. 742 Total..................................... 4,242 Downtimeformaintenanceisexcludedbecausethecomputerisnotavailableforuseduringthattime. 1337 Solutions
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NYU - ACCOUNTING - 203
Chapter 9For the InvestorTO THE NET1. a.2006Disposal of discontinued operationsNet incomeDiluted income (loss) per share:Continuing operationsDiscontinued operationsDisposal of discontinued operationsNet income$ 0.74(.03)$ 0.30.33$ 1.04
NYU - ACCOUNTING - 203
Chapter 10Statement of Cash FlowsTO THE NET1. a. SIC 3812 Search, Detection, Navigation, Guidance, Aeronautical Systemsb. Item 1 BusinessNorthrop Grumman Corporation is a integrated enterprise consisting of some25 formerly separate businesses that c
NYU - ACCOUNTING - 203
Chapter 11Expanded AnalysisTO THE NET1. a. Baldor Electric Company is a leading manufacturing company of industrialelectric motors, drives, and generators, currently supplying over 8,000 customersin more than 160 industries.b.Inventory balanceInve
NYU - ACCOUNTING - 203
Chapter 12Special Industries: Banks, Utilities, Oil and Gas,Transportation, Insurance, Real Estate CompaniesTO THE NET1. a. Item 1 BusinessMarket Area CompetitionThe bank contends with considerable competition both in generating loans andattracting
NYU - ACCT - 644
Gibson, Financial Reporting & Analysis, 11eChapter 5Basics of AnalysisTo The Net1.Years Ended December 31In Millions200620052004(In millions)Operating revenue:Ocean transportationLogistics servicesProperty leasingProperty salesAgribusiness
NYU - ACCT - 644
1Chapter 6Liquidity of Short-term Assets:Related Debt-Paying AbilityTO THE NET1. a. 1. 3531 Construction Machinery & Equipment2. Item 1. BusinessFounded in 1969, JLG, Inc is the worlds leading producer of accessequipment based on gross revenues.3.
NYU - ACCT - 644
Chapter 7Long-TermDebt-Paying AbilityCOPYRIGHT 2009 South-Western, a part of Cengage Learning.Times Interest EarnedRecurring Earnings, Excluding InterestExpense, Tax Expense, Equity Earnings,and Minority EarningsInterest Expense, Including Capital
NYU - ACCT - 644
Chapter 7Long-Term Debt-Paying AbilityTO THE NET1. a. SIC 7990 Services Miscellaneous Amusement and Recreationb. Item 1 BusinessThe Walt Disney Company, together with its subsidiaries, is a diversifiedworldwide entertainment company with operations
NYU - ACCT - 644
Chapter 8ProfitabilityCOPYRIGHT 2009 South-Western, a part of Cengage Learning.Profitability Measures Exclude items of income not arising fromnormal operations Discontinued operations Extraordinary itemsCopyright 2009 by South-Western, a part of C
NYU - ACCT - 644
Chapter 8ProfitabilityTO THE NET1. a. SIC 7370 Services Computer Programming, Data Processing, Etc.b. Item 1 businessGoogle is a global technology leader focused on improving the ways peopleconnect with information.c.RevenueIncome from operations
NYU - ACCT - 644
The following are extracted from the financial statements of Frem, Inc., for 2008, 2007, and2006.Fifteen Points.2008Net salesCost of salesSelling and administrative expensesOther income:InterestOtherEarnings before tax and extraordinary creditP
NYU - BUS - 202
Chapter 1Introducing StrategicManagementOBJECTIVES1 Understand what a strategy is and identify thedifference between business-level and corporatelevel strategyUnderstand the relationship between strategy2 formulation and implementation3 Describe t
NYU - BUS - 202
Chapter 2Leading Strategically ThroughEffective Vision and MissionOBJECTIVES1 Explain how strategic leadership is essential tostrategy formulation and implementation2 Understand the relationships among vision, mission,values and strategy3 Understa
NYU - BUS - 202
Chapter 3Examining the InternalEnvironment: Resources,Capabilities, and ActivitiesOBJECTIVES1Explain the internal context of strategy2Identify a firms resources and capabilities and explaintheir role in its performance3Define dynamic capabiliti
NYU - BUS - 202
Chapter 4Exploring the External Environment:Macro and Industry DynamicsOBJECTIVES1 Explain the importance of the external context forstrategy and firm performance2 Use PESTEL to identify the macro characteristics ofthe external context3 Identify t
NYU - BUS - 202
Chapter FiveCrafting Business Strategy1OBJECTIVES1 Define generic strategies and show how theyrelate to a firms strategic position2 Describe the drivers of low-cost, differentiation, andfocus strategic positions3 Identify and explain the risks ass
NYU - BUS - 202
Chapter 7Developing CorporateStrategyOBJECTIVES1 Define corporate strategy2 Understand the roles of economies of scope andrevenue-enhancement synergy in corporatestrategy3 Explain the different forms of diversification4 Understand when it makes s
NYU - BUS - 202
Chapter 8Looking at InternationalStrategiesOBJECTIVES1 Define international strategy and identify itsimplications for the strategy diamond2 Understand why a firm would want to expandinternationally and explain the relationship betweeninternational
NYU - BUS - 202
Chapter 9Understanding Alliances andCooperative StrategiesOBJECTIVES1 Describe why strategic alliances are importantstrategy vehicles 2 Describe the motivations behind alliances andshow how theyve changed over time3 Explain the various forms and s
NYU - BUS - 202
Chapter 10Studying Mergers andAcquisitionsOBJECTIVES1 Explain the motivations behind acquisitions andshow how theyve changed over time2 Explain why mergers and acquisitions are importantvehicles of corporate strategy3 Identify the various types of
NYU - BUS - 202
Chapter 13Corporate Governance in theTwenty-First CenturyOBJECTIVES1 Explain what is meant by corporate governance2 Describe how corporate governance relates tocompetitive advantage and understand its basicprinciples and practices3 Identify the ro
UNAM MX - CHEMISTRY - 101
ESTUDIO DEL SISTEMA IO3-/I3-/IINTRODUCCINExisten diversos tipos de reacciones en la naturaleza, las cuales se dan de forma natural enel medio, ya sea por efectos climatolgicos o efectos que ocurren en los diversosintegrantes del medio. Por ello el homb
UNAM MX - CHEMISTRY - 101
UNIVERSIDAD NACIONAL AUTNOMA DE MXICOFACULTAD DE ESTUDIOS SUPERIORES CUAUTITLANINGENIERA QUMICAASIGNATURA: QUMICA ANALTICA IPROFESORA: Q. MARA EUGENIA CARBAJAL ARENASMENDOZA CAMARENA DANIEL HORACIO. EQUIPO 2CUESTIONARIOClorhdrico.PREVIO2:Determi
UNAM MX - CHEMISTRY - 101
UNIVERSIDAD NACIONAL AUTNOMA DE MXICOFACULTAD DE ESTUDIOS SUPERIORES CUAUTITLANINGENIERA QUMICAASIGNATURA: LABORATORIO MULTIDISCIPLINARIO EXPERIMENTAL IVPROFESOR: MARA DE JESS CRUZ ONOFREBIANNI RIVERA VALDIVIAINFORME EXPERIMENTAL # 6. TORRE DE ENFRI
University of Texas - ECE - EE 381K-11
Wireless Communications (Fall 2010)Iran University of Science and TechnologyInstructor: Dr. B.AbolhassaniHomework- chapter4Due Data: Monday,17 Aban 13891. Find the median path loss under the Hata model assuming fc = 900 MHz, ht = 20m, hr = 5 m andd
University of Texas - ECE - EE 381K-11
)0102 Wireless Communications (FallIran University of Science and TechnologyInstructor: Dr. B.AbolhassaniT.As: Eman MahmoodiPreparation Instruction . MATLAB mfile . simulink . . comment.
University of Texas - ECE - EE 381K-11
)0102 Wireless Communications (FallIran University of Science and Technology1 MATLAB simulation projects- projectInstructor: Dr. B.Abolhassani9831 Due data: Saturday, 15 Aban) C A . ) (function MATLAB A C ( GOS ) .( ) B) C ( GOS ) ( ).
University of Texas - ECE - EE 381K-11
)0102 Wireless Communications (FallIran University of Science and Technology2 MATLAB simulation projects- projectInstructor: Dr. B.Abolhassani9831 Due data: Tuesday, 2 Azar . two-ray .) (10log10Pr) dB ) (log10d GLOS=1 hr=2m ht=50m =-1 f=900MHz 1
University of Texas - ECE - EE 381K-11
)0102 Wireless Communications (FallIran University of Science and Technology3 MATLAB simulation projects- projectInstructor: Dr. B.Abolhassani9831 Due data: Friday, 26 Azar) MATLAB AWGN BPSK . ( SNR 0dB 12dB . )) Gray BPSK
University of Texas - ECE - EE 381K-11
)0102 Wireless Communications (FallIran University of Science and Technology4 MATLAB simulation projects- projectInstructor: Dr. B.Abolhassani9831 Due date: Saturday, 25 Day) BPSK 01msec . 0 KHz 011Hz .) . ()
University of Texas - ECE - EE 381K-11
Wireless Communications (Fall 2010)Iran University of Science and TechnologyInstructor: Dr. B.AbolhassaniQuiz 11- Assume each user of a single base station mobile radio system averagesthree calls per hour, each call lasting an average of two minutes.
Stanford - EEAP - ee359
Chapter 11. In case of an accident, there is a high chance of getting lost. The transportation cost is very high each time. However, if the infrastructure is set once, it will be very easy to use it repeatedly. Time for wireless transmission is negligibl
Stanford - EEAP - ee359
Chapter 21. Pr = Pt 103 = Pt 103 = Pt Gl 4d 4 10 4 1002 = c/fc = 0.062 Pt = 4.39KW2 Pt = 438.65KWAttenuation is very high for high frequencies 2. d= 100m ht = 10m hr = 2m delay spread = = 3. =2 (x +xl) x+x l c= 1.33x +xl =(ht + hr )2 + d2 (ht
Stanford - EEAP - ee359
Chapter 31. d = vt2r + r = d + 2hdEquivalent low-pass channel impulse response is given byc(, t) = 0 (t)ej0 (t) ( 0 (t) + 1 (t)ej1 (t) ( 1 (t)G0 (t) = 4d l with d = vt0 (t) = 2fc 0 (t) D00 (t) = d/cD0 = t 2fD0 (t)dtvfD0 (t) = cos 0 (t)0 (t)
Stanford - EEAP - ee359
Chapter 41. C = B log2 1 +C=SN0 Blog2 1+ NSB1B0As B by LHospitals ruleC=S1N0 ln 22. B = 50 MHzP = 10 mWN0 = 2 109 W/HzN = N0 BC = 6.87 Mbps.Pnew = 20 mW, C = 13.15 Mbps (for x1, log(1 + x) x)B = 100 MHz, Notice that both the bandwidth
Stanford - EEAP - ee359
Chapter 61. (a) For sinc pulse, B =12Ts Ts =12B= 5 105 sP(b) SN R = N0bB = 10Since 4-QAM is multilevel signallingPEs2sSN R = N0bB = N0 BTs = NEBB Ts = 120E SNR per symbol = Ns = 50ESNR per bit = Nb = 2.5 (a symbol has 2 bits in 4QAM)
Stanford - EEAP - ee359
Chapter 71. Ps = 103QPSK, Ps = 2Q( s ) 103 , s 0 = 10.8276.MPout (0 ) =1e 0ii=1 1 = 10, 2 = 31.6228, 3 = 100.M =10Pout = 1 e 1= 0.6613M =20Pout = 1 e 11e 0M =30Pout = 1 e 11e 0= 0.191721e2 03= 0.0197M 1e/2. p ( ) = M 1 e/
Stanford - EEAP - ee359
Chapter 101. (a)(AAH )T= (AH )T .ATT= (AT ) AT= AAH (AAH )HFor AAH ,= AAH = , i.e. eigen-values are realAAH = QQH(b) X H AAH X = (X H A)(X H A)H = X H A 0 AAH is positive semidenite.(c) IM + AAH = IM + QQH = Q(I + )QHAH positive semidenite
Stanford - EEAP - ee359
Chapter 111. See Fig 12B = 100 KHzfc-Bfc+Bfc = 100 MHzFigure 1: Band of interest.B = 50 KHz, fc = 100 MHzHeq (f ) =1=fH (f )Noise PSD = N0 W/Hz. Using this we getfc +BNoise Power ==N0 |Heq (f )|2 dffc Bfc +BN0f 2 dffc B3 (fc +B )= N
Stanford - EEAP - ee359
Chapter 151. City has 10 macro-cellseach cell has 100 users total number of users = 1000Cells are of size 1 sqkmmaximumdistance traveled to traverse = 2km2 time = 30 = 169.7sIn the new setupnumber of cells = 105 microcellstotal number of users =
Polytechnic University of Puerto Rico - EE - el630
TABLE OF CONTENTSPROBABILITY THEORYLecture 1 Lecture 2 Lecture 3 Lecture 4 Lecture 5 Lecture 6 Lecture 7 Lecture 8 Lecture 9 Lecture 10 Lecture 11 Lecture 12 Lecture 13 Basics Independence and Bernoulli Trials Random Variables Binomial Random Variable A
Polytechnic University of Puerto Rico - EE - el630
2. Independence and Bernoulli Trials (Euler, Ramanujan and Bernoulli Numbers)Independence: Events A and B are independent ifP ( AB ) = P ( A) P ( B ).(2-1) It is easy to show that A, B independent implies A, B; A, B ; A, B are all independent pairs. F
Polytechnic University of Puerto Rico - EE - el630
3. Random VariablesLet (, F, P) be a probability model for an experiment, and X a function that maps every , to a unique point x R, the set of real numbers. Since the outcome is not certain, so is the value X ( ) = x . Thus if B is some subset of R, we m
Polytechnic University of Puerto Rico - EE - el630
4. Binomial Random Variable Approximations, Conditional Probability Density Functions and Stirlings FormulaLet X represent a Binomial r.v as in (3-42). Then from (2-30) n k nk P (k1 X k 2 ) = Pn ( k ) = p q . k = k1 k = k1 k k2 k2(4-1)Since the binom
Polytechnic University of Puerto Rico - EE - el630
5. Functions of a Random VariableLet X be a r.v defined on the model (, F , P ), and suppose g(x) is a function of the variable x. DefineY = g ( X ).(5-1)Is Y necessarily a r.v? If so what is its PDF FY ( y ), pdf fY ( y ) ? Clearly if Y is a r.v, the
Polytechnic University of Puerto Rico - EE - el630
6. Mean, Variance, Moments and Characteristic FunctionsFor a r.v X, its p.d.f f X ( x) represents complete information about it, and for any Borel set B on the x-axisP ( X ( ) B ) =Bf X ( x ) dx .(6-1)Note that f X ( x) represents very detailed info
Polytechnic University of Puerto Rico - EE - el630
7. Two Random VariablesIn many experiments, the observations are expressible not as a single quantity, but as a family of quantities. For example to record the height and weight of each person in a community or the number of people and the total income i
Polytechnic University of Puerto Rico - EE - el630
8. One Function of Two Random VariablesGiven two random variables X and Y and a function g(x,y), we form a new random variable Z asZ = g ( X , Y ).(8-1)Given the joint p.d.f f XY ( x , y ), how does one obtain f Z ( z ), the p.d.f of Z ? Problems of t
Polytechnic University of Puerto Rico - EE - el630
9. Two Functions of Two Random VariablesIn the spirit of the previous lecture, let us look at an immediate generalization: Suppose X and Y are two random variables with joint p.d.f f XY ( x, y). Given two functions g ( x, y ) and h( x, y ), define the ne
Polytechnic University of Puerto Rico - EE - el630
10. Joint Moments and Joint Characteristic FunctionsFollowing section 6, in this section we shall introduce various parameters to compactly represent the information contained in the joint p.d.f of two r.vs. Given two r.vs X and Y and a function g ( x, y
Polytechnic University of Puerto Rico - EE - el630
11. Conditional Density Functions and Conditional Expected ValuesAs we have seen in section 4 conditional probability density functions are useful to update the information about an event based on the knowledge about some other related event (refer to ex
Polytechnic University of Puerto Rico - EE - el630
12. Principles of Parameter EstimationThe purpose of this lecture is to illustrate the usefulness of the various concepts introduced and studied in earlier lectures to practical problems of interest. In this context, consider the problem of estimating an
Polytechnic University of Puerto Rico - EE - el630
13. The Weak Law and the StrongLaw of Large NumbersJames Bernoulli proved the weak law of large numbers (WLLN)around 1700 which was published posthumously in 1713 in histreatise Ars Conjectandi. Poisson generalized Bernoullis theoremaround 1800, and
Polytechnic University of Puerto Rico - EE - el630
14. Stochastic ProcessesIntroduction Let denote the random outcome of an experiment. To every such outcome suppose a waveform X (t, ) X (t , ) is assigned. The collection of such X (t, ) waveforms form a X (t, ) stochastic process. The set of cfw_ k and
Polytechnic University of Puerto Rico - EE - el630
15. Poisson ProcessesIn Lecture 4, we introduced Poisson arrivals as the limiting behavior of Binomial random variables. (Refer to Poisson approximation of Binomial random variables.) From the discussion there (see (4-6)-(4-8) Lecture 4) " k arrivals occ
Polytechnic University of Puerto Rico - EE - el630
16. Mean Square EstimationGiven some information that is related to an unknown quantity of interest, the problem is to obtain a good estimate for the unknown in terms of the observed data. Suppose X 1 , X 2 , , X n represent a sequence of random variable
Polytechnic University of Puerto Rico - EE - el630
17. Long Term Trends and Hurst PhenomenaFrom ancient times the Nile river region has been known for its peculiar long-term behavior: long periods of dryness followed by long periods of yearly floods. It seems historical records that go back as far as 622
Polytechnic University of Puerto Rico - EE - el630
18. Power SpectrumFor a deterministic signal x(t), the spectrum is well defined: If X ( ) represents its Fourier transform, i.e., if X ( ) = x(t )e j t dt ,+(18-1)then | X ( ) |2 represents its energy spectrum. This follows from Parsevals theorem sinc
Polytechnic University of Puerto Rico - EE - el630
20. Extinction Probability for Queues and Martingales(Refer to section 15.6 in text (Branching processes) fordiscussion on the extinction probability). 20.1 Extinction Probability for Queues: A customer arrives at an empty server and immediately goes fo
MIT - EE - 6.432
Massachusetts Institute of Technology Department of Electrical Engineering and Computer Science 6.432 Stochastic Processes, Detection and Estimation Problem Set 1 Spring 2004 Issued: Tuesday, February 3, 2004 Due: Tuesday, February 10, 2004Reading: For t
MIT - EE - 6.432
Massachusetts Institute of Technology Department of Electrical Engineering and Computer Science 6.432 Stochastic Processes, Detection and Estimation Problem Set 2 Spring 2004 Issued: Tuesday, February 10, 2004 Due: Thursday, February 19, 2004Reading: For