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9 Pages

### ODDREV06

Course: MATH 1301, Fall 2011
School: Al Akhawayn University
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Word Count: 1196

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6 Applications 40 Chapter of Integration Review Exercises for Chapter 6 5 1. A 1 y 1 dx x2 1 x 5 1 4 5 1 3. A 1 1 x2 1 1 dx arctan x 1 1 (1, 1) 4 5, , 2 3 4 4 y 2 1 25 x (1, 0) (5, 0) 2 1, 1 2 1 1, 1 (1, 0) 1 2 x 1 (1, 0) 1 2 5. A 2 0 x 12 x 2 x3 dx 14 x 4 1 7. A 0 e2 xe 2 ex dx 2 2 1 2 ex 0 0 e2 y y 1 (0, e 2) 6 (2, e 2) 1 (1, 1) x 4 1 (0, 0) 1 1 (0, 1) x 1 1 2...

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6 Applications 40 Chapter of Integration Review Exercises for Chapter 6 5 1. A 1 y 1 dx x2 1 x 5 1 4 5 1 3. A 1 1 x2 1 1 dx arctan x 1 1 (1, 1) 4 5, , 2 3 4 4 y 2 1 25 x (1, 0) (5, 0) 2 1, 1 2 1 1, 1 (1, 0) 1 2 x 1 (1, 0) 1 2 5. A 2 0 x 12 x 2 x3 dx 14 x 4 1 7. A 0 e2 xe 2 ex dx 2 2 1 2 ex 0 0 e2 y y 1 (0, e 2) 6 (2, e 2) 1 (1, 1) x 4 1 (0, 0) 1 1 (0, 1) x 1 1 2 3 ( 1, 1) 5 4 8 9. A 4 sin x cos x 1 2 4 2 cos x d x 5 4 4 11. A 0 8 3 16x 0 8x x2 x2 8x 3 dx sin x 1 2 1 2 1 2 2x 2 d x 23 x 3 8 0 8x 2 20 512 3 170.667 22 4 (8, 3) (0, 3) 10 16 Review Exercises for Chapter 6 2 2 41 13. y A 1 1 x 1 x dx 2x 1 4 32 x 3 2 2 (0, 1) 1 0 1 2 (1, 0) 1 0 x dx 12 x 2 1 0 1 x 1 6 0.1667 15. x A y2 0 2y x 1 1 1 1 2y d y y 1 1 2 y 1 0 x 1 3 y x y2 x 2 1 dx 1 2x y2 13 y 3 1 dx (0, 2) 2 0 2 A 0 0 2y 0 y2 dy 4 3 1 (0, 0) 2 1 1 x 2 2 17. A 0 2 0 1 x dx 2 1 3 x 2 3 2 3 y dx 2 1 x 2 dx 3 2 x dx 2y (0, 1) (3, 1) y y A 1 x 1 x x 2 2x y 2 2 y 2 32 y 2 1 0 (2, 0) x 2, y 1 1 3 2y d y 3 2 0 1 3y d y 0 19. Job 1 is better. The salary for Job 1 is greater than the salary for Job 2 for all the years except the first and 10th years. 21. (a) Disk 4 (b) Shell x2 dx 0 V y 4 3 x3 3 4 0 64 3 4 V y 4 3 2 0 x2 dx 23 x 3 4 0 128 3 2 1 x 1 2 3 4 2 1 x 1 2 3 4 CONTINUED 42 Chapter 6 Applications of Integration 21. CONTINUED (c) Shell 4 (d) Shell 4 V 2 0 4 4 4x 0 x x dx x2 dx x3 3 4 0 V 2 0 4 6 6x 0 x x dx x2 dx 13 x 3 4 0 2 2 y 4 3 2 64 3 y 5 4 3 2x 2 2 3x 2 160 3 2 1 x 1 2 3 2 1 x 1 1 2 3 4 5 23. (a) Shell 4 (b) Disk x 0 V 4 3 3 4 4 16 2 16 3 x2 dx 4 V 64 0 2 0 3 4 2 16 x3 3 4 x2 48 0 dx 1 2 y 4 x2 32 9 8 16x y 4 2 1 3 2 1 2 4 x 1 2 3 3 2 1 2 1 x 1 2 3 2 4 25. Shell 1 y V 2 0 1 0 x x4 2x x2 2 1 dx dx 1 1 1 2 0 x 1 arctan x 0 2 4 4 Review Exercises for Chapter 6 27. Shell u x dx V u2 2u du 6 43 y 3 2 1 x 1 1 2 3 4 5 6 x 2 2 2 2 2 x 1 u3 1 x 2u du u 12 u 2 0 2 2 dx 4 4 0 2 u2 1 u 2 2u du u 3 3 1 4 20 3 u du 9 ln 3 42.359 2 3 4 0 u2 0 4 13 u 3 3u 3 ln 1 u 0 29. Since y 0, A 1 xx 1 d x. 31. From Exercise 23(a) we have: V 1 V 4 y0 64 ft 3 16 16 1 9 u x dx A x u du 1 1 Disk: 3 1 1 16 9 9 y0 y2 dy y2 dy 13 y 3 27 y0 3 u 0 1 u du 0 u3 2 4 15 u1 2 du 1 9 9 3 2 52 u 5 y 2 32 u 3 1 0 9y 9y0 13 y 30 y03 9 27 9 0 1 x 27y0 By Newtons Method, y0 1 1.042 and the depth of the 1.958 ft. gasoline is 3 1.042 33. fx fx 1 fx 2 4 54 x 5 x1 4 1 1 u 2u 4 35. y x x 1 2 y 300 cosh x 2000 280, 2000 x 2000 3 x sinh 20 2000 2000 u x dx s s 2000 1 1 20 2000 3 x sinh 20 2000 400 9 sinh2 2 dx 1 du 3 2000 x dx 2000 4018.2 ft (by Simpsons Rule or graphing utility) uu 1 du 1 0 3 x dx 2 1 2 1 u3 2 2 52 u 5 u1 2 du 2 32 u 3 3 1 2 4 32 u 3u 15 3 5 1 8 1 15 63 6.076 44 Chapter 6 3 x 4 y 1 y 2 Applications of Integration 37. y 39. F 3 4 25 16 4 kx k1 4x 5 5 4 F W 4x d x 0 2x 2 0 S y 4 2 0 3 x 4 25 dx 16 15 8 x2 4 2 0 15 50 in lb 4.167 ft lb (4, 3) 3 2 1 x 1 2 3 4 41. Volume of disk: Weight of disk: 62.4 Distance: 175 W 62.4 9 150 1 3 2 y 1 3 2 43. Weight of section of chain: 5 x Distance moved: 10 y W 62.4 9 ton y2 2 150 0 10 x x dx 5 10 2 250 ft lb 10 5 0 10 x 2 0 y 175 y dy 163.4 ft 175y 0 104,000 ft b lb 45. W a 4 F x dx a x 2dx 0 80 a ax3 3 4 0 64 a 3 3 80 64 a 15 4 3.75 a 47. A 0 a 1 A x y 6 a2 6 a2 a x 2 dx 0 a 2 a x1 2 x dx ax 4 3 a x3 2 12 x 2 a 0 a2 6 x 0 a a a 0 x 2 dx 4 6 a2 dx 6ax a ax 0 2 a x3 2 x2 dx a y 61 a2 2 3 a2 a x ( x, y ) a2 0 4a 2x 3 1 2 8 32 32 ax 3 4a 1 2x 3 2 8 12 52 ax 5 x2 dx 13 x 3 a 0 a x 32 ax a2 x, y aa , 55 3ax 2 a 5 R eview Exercises for Chapter 6 49. By symmetry, x 1 45 0. x2 dx 2 a 2x x3 3 a 0 y A 1 A y 2 0 a2 4a 3 3 a2 3 4a 3 31 4a 3 2 6 8a 3 a a ( x, y ) a2 a x2 2 dx x4 dx 15 x 5 15 a 5 a 0 a a x a4 0 2a 2x 2 2a 2 3 x 3 25 a 3 6 a 4x 8a 3 6 a5 8a 3 x, y 0, 2a 2 5 2a 2 5 51. y 0 by symmetry 4 3 2 y 1 y= 6x+1 For the trapezoid: m My 0 6 0 (6, 2) 46 6 16 1 x 6 12 x 3 1 2x d x 18 1 x 6 x3 9 1 x2 0 1 x 1 2 3 4 5 7 x dx 6 1 2 3 4 (6, 2) 60 For the semicircle: m My 6 1 2 8 2 x 2 2 8 4 x u 6 2 4 3 4 6 2 4 x 6 2 dx 6, u u2 du 16 3 2 6 x4 x 8, u 6 2 dx 2. Let u My x 2 6, then x 2 6 and dx u2 du 2 du. When x 2 0. When x 2 u 0 2 0 u4 2 4 2 12 0 4 44 3 u2 du 9 2 Thus, we have: x 18 2 1 2 u2 32 0 12 12 60 x 180 44 3 44 3 29 3 9 9 29 49 ,0 . 9 1 29 3 49 9 The centroid of the blade is 46 Chapter 6 Applications of Integration weight per cubic volume. g y dy d y 53. Let D F c surface of liquid; d D d y fy D Dfy c g y dy c yfy d g y dy d g c f ( x, y ) d yfy fy g y dy D c d g y dy x c c fy y g y dy Area D Area depth of centroid Problem Solving for Chapter 6 1. T R 0 12 cc 2 c 13 c 2 x2 dx cx2 2 x3 3 c 0 cx c3 2 c3 3 c3 6 T lim c0 R 13 c 2 lim c0 1 c3 6 1 3 3. (a) 1 V 2 2 0 1 1 41 y2 2 2 1 y2 1 4 y2 2 dy y2 1 y2 dy 4 0 1 y2 41 8 0 1 2 y2 dy 2 Integral represents 1 4 area of circle 4 R 2 2 8 (b) x 1 V 2 R 2 r 4 y2 R V r2 x r2 y2 r2 R y2 r2 y2 2 dy 0 r 4R r2 0 y2 dy 22 4R V 2 r 22 12 r 4 rR rR 5. V 22 r2 h2 4 x r2 22 r 3 h3 8 r x2 dx r r2 h2 4 2 r2 h 4 r x2 + y2 = r2 2 4 3 x2 32 h 2 h3 which does not depend on r! 6 Problem Solving for Chapter 6 7. (a) Tangent at A: y y x3, y 1 y To find point B: x3 x Tangent at B: y y 1 2 47 3x2 3x 3x 1 2 x3 3x 0 0B 2, 8 2 (b) Tangent at A a, a3 : y a3 3a2 x y 3a2x 2a3 2a 2a, 12a2 x 12a2x 16a3 x 4a a 2a 3 To find point B: x3 x 3a2x a 2 0 0 8a3 2a 16a3 0 0 x B 3x x 2 2 3x2 Tangent at B: y 8a3 y x3, y 8 y 12 x 12x x3 2 16 12x 0 0C 27 4 108 16 4, 64 16 To find point C: x3 x 12a2x 2a 2 To find point C: x3 x 1 C a 4a, 64a3 2a3 dx 3 12x 2 2 16 4 2 dx x3 dx area S area R Area of R 2a 4a x3 12a x 2a 2 3a2x 16a x 27 4 a 4 108a 4 Area of R 2 4 x3 12x 2 3x 16 Area of S Area of S x dx 3 Area of S Area of S 16 area of R 16 area of R x 9. s x (a) s x (b) ds ds (c) s x 2 1 ds dx 1 1 x f t 2 dt 1 fx 2 f x 2 dx fx 1 2 dx 31 t 2 2 1 2 dy dx x 2 dx 1 2 dx 2 dy 2 2 dt 1 1 2 9 t dt 4 22 27 1 to x 22 2. b (d) s 2 1 1 9 t dt 4 8 1 27 9 t 4 32 2 1 13 27 13 2.0858 This is the length of the curve y x3 2 from x 11. (a) y My 0 by symmetry 6 (b) m 1 x3 1 x2 6 2 1 6 1 dx x3 b2 b2 2b b 1 1 2b b 1 2 2b b 2, 0 1 x 1 6 1 x3 1 dx x3 12 7 dx 1 6 1 2 dx x2 2 1 x 6 1 5 3 My x 2 1 1 dx x2 1b 1 b2 m x y 3 2 1 2 1 35 36 12 ,0 7 2b b2 b x, y x, y ,0 53 35 36 x, y (c) lim x b lim 2b b 1 x 1 2 3 2 3 4 5 6 48 Chapter 6 area area Applications of Integration 2 3 4 1 6 1 12 2 1 2 7 1 2 15. Point of equilibrium: 50 x P0, x0 10, 80 80 13. (a) W (b) W 0.5x 80, p 0.125x 10 Consumer surplus 0 80 50 10 0 0.5x 0.125x dx 10 dx 400 1600 Producer surplus 17. (a) Wall at shallow end From Exercise 22: F (b) Wall at deep end From Exercise 22: F (c) Side wall From Exercise 22: F1 4 62.4 2 4 20 9984 lb 62.4 4 8 20 39,936 lb 20 15 y 62.4 2 4 40 y 10y d y y2 dy 624 4y 2 19,968 lb y=8 10 x = 40 F2 62.4 0 4 8 8y 0 5 624 y3 3 4 5 10 15 20 25 40 45 1 y = 10 x x 0 26,624 lb Total force: F1 F2 46,592 lb
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Al Akhawayn University - MATH - 1301
108Chapter 7 1, x0Integration Techniques, LHpitals Rule, and Improper Integrals83. For n I1x214dxblim1 2bx20142x dxblim1 1 6 x2 1b 3 01 . 6For n &gt; 1, In0x2n x211n3dxblim2n dv 1 6 x2 xx2n 2 2 x2 1 x2bb n20n n 2n1 2
Al Akhawayn University - MATH - 1301
CHAPTER 7 Integration Techniques, LHpitals Rule, and Improper IntegralsSection 7.1 Section 7.2 Section 7.3 Section 7.4 Section 7.5 Section 7.6 Section 7.7 Section 7.8 Basic Integration Rules . . . . . . . . . . . . . . . . . . . 308 Integration by Parts
Al Akhawayn University - MATH - 1301
358Chapter 7 1 e 32 f x dx500.4Integration Techniques, LHpitals Rule, and Improper Integrals84. (a) f x90x70218(b) P 72 x &lt; (c) 0.50.2525 0.5 0.2475 0.2525P 70 x 721.0These are the same answers because by symmetry, P 70 x &lt; and P 70 x &lt; P 7
Al Akhawayn University - MATH - 1301
CHAPTER 7 Integration Techniques, LHpitals Rule, and Improper IntegralsSection 7.1 Section 7.2 Section 7.3 Section 7.4 Section 7.5 Section 7.6 Section 7.7 Section 7.8 Basic Integration Rules Integration by Parts . . . . . . . . . . . . . . . . . . . 50.
Al Akhawayn University - MATH - 1301
108Chapter 7 1, x0Integration Techniques, LHpitals Rule, and Improper Integrals83. For n I1x214dxblim1 2bx20142x dxblim1 1 6 x2 1b 3 01 . 6For n &gt; 1, In0x2n x211n3dxblim2n dv 1 6 x2 xx2n 2 2 x2 1 x2bb n20n n 2n1 2
Al Akhawayn University - MATH - 1301
CHAPTER Infinite SeriesSection 8.1 Section 8.2 Section 8.3 Section 8.4 Section 8.5 Section 8.6 Section 8.7 Section 8.8 Section 8.98Sequences . . . . . . . . . . . . . . . . . . . . . 369 Series and Convergence . . . . . . . . . . . . . . 373 The Integr
Al Akhawayn University - MATH - 1301
414 66. a2nChapter 8Infinite Series 68. Answers will vary.10 (odd coefficients are zero) 1 ,g 16270. y60 , v0 3x 3x 3x64, k32 1 16 32 x3 3 64 3 1 2 3 1 16 2 32 x 4 4 64 4 1 2 4232x 2 2 64 2 1 2 32 32n.22x 2 2 64 223x3 3 64 316n 224x 4 4 6
Al Akhawayn University - MATH - 1301
CHAPTER Infinite SeriesSection 8.1 Section 8.2 Section 8.3 Section 8.4 Section 8.5 Section 8.6 Section 8.7 Section 8.8 Section 8.98Sequences . . . . . . . . . . . . . . . . . . . . . 121 Series and Convergence . . . . . . . . . . . . . . 126 The Integr
Al Akhawayn University - MATH - 1301
R eview Exercises for Chapter 8167Review Exercises for Chapter 81. an 1 n! 3. an 2 : 6, 5, 4.67, . . . n Matches (a) 4 5. an 10 0.3n 1:10, 3, . . .Matches (d) n3 n27. an85n n29. limnn n21011. limn1Converges0 012The sequence seems t
Al Akhawayn University - MATH - 1301
CHAPTER 9 Conics, Parametric Equations, and Polar CoordinatesSection 9.1 Section 9.2 Section 9.3 Section 9.4 Section 9.5 Section 9.6 Conics and Calculus . . . . . . . . . . . . . . . . . . . . 424 Plane Curves and Parametric Equations . . . . . . . . . .
Al Akhawayn University - MATH - 1301
R eview Exercises for Chapter 9 5 4 3 246150. a r24, c5, b3, e52. a r22, b1, c 1 3 4 cos 23, e19 25 16 cos 2154. A21 22 232 2 sin22d4231 2 sin2d3.3756. (a) r1ed e cos 0, r c a ea a a1 e.(b) The perihelion distance is a When
Al Akhawayn University - MATH - 1301
CHAPTER 9 Conics, Parametric Equations, and Polar CoordinatesSection 9.1 Section 9.2 Section 9.3 Section 9.4 Section 9.5 Section 9.6 Conics and Calculus . . . . . . . . . . . . . . . . . . . . 177 Plane Curves and Parametric Equations . . . . . . . . . .
Al Akhawayn University - MATH - 1301
214Chapter 9Conics, Parametric Equations, and Polar Coordinates ed sin63. r11ed and r2 sin1Points of intersection: ed, 0 , ed, dy r1: dx ed sin ed 1 sin 1 dy dx cos sin 1. At ed, cos sin 1. At ed, ed cos sin ed cos 1 sin 1 , dy dx2sin cos2At ed
Al Akhawayn University - MATH - 1301
CHAPTER 10 Vectors and the Geometry of SpaceSection 10.1 Vectors in the Plane . . . . . . . . . . . . . . . . . . . . 227Section 10.2 Space Coordinates and Vectors in Space . . . . . . . . . . 232 Section 10.3 The Dot Product of Two Vectors . . . . . .
Al Akhawayn University - MATH - 1301
256 91. x2Chapter 10 y2 z2 z2 16, 16 16 4Vectors and the Geometry of Space 93. x2 y2 z2 z2 2z 2z 0 0, r 2 0, z 12(a) r 2 (b)2(a) r 2 (b)21 0,2 cos 2 cos2 cos95. x2y24y 4r sin , r 4 sin sin , 4 sin 4 sin csc 0,97. x2y29 r 2 sin2 9 cos2 sin2
Arkansas Little Rock - FINC - 3343
Chapter 01: The Goals and Functions of Financial ManagementChapter 1 The Goals and Functions of Financial ManagementDiscussion Questions1-1. How did the recession of 20072009 compare with other recessions since the Great Depression in terms of length?
Arkansas Little Rock - FINC - 3343
Chapter 02: Review of AccountingChapter 2 Review of AccountingDiscussion Questions2-1. Discuss some financial variables that affect the price-earnings ratio. The price-earnings ratio will be influenced by the earnings and sales growth of the firm, the
Arkansas Little Rock - FINC - 3343
Chapter 03: Financial AnalysisChapter 3 Financial AnalysisDiscussion Questions3-1. If we divide users of ratios into short-term lenders, long-term lenders, and stockholders, in which ratios would each group be most interested, and for what reasons? Sho
Arkansas Little Rock - FINC - 3343
Chapter 04: Financial ForecastingChapter 4 Financial ForecastingDiscussion Questions4-1. What are the basic benefits and purposes of developing pro forma statements and a cash budget? The pro-forma financial statements and cash budget enable the firm t
Arkansas Little Rock - FINC - 3343
Chapter 05: Operating and Financial LeverageChapter 5 Operating and Financial LeverageDiscussion Questions5-1. Discuss the various uses for break-even analysis. Such analysis allows the firm to determine at what level of operations it will break even (
Arkansas Little Rock - FINC - 3343
Chapter 06: Working Capital and the Financing DecisionChapter 6 Working Capital and the Financing DecisionDiscussion Questions6-1. Explain how rapidly expanding sales can drain the cash resources of a firm. Rapidly expanding sales will require a buildu
Arkansas Little Rock - FINC - 3343
Chapter 07: Current Asset ManagementChapter 7 Current Asset ManagementDiscussion Questions7-1. In the management of cash and marketable securities, why should the primary concern be for safety and liquidity rather than maximization of profit? Cash and
Arkansas Little Rock - FINC - 3343
Chapter 08: Sources of Short-Term FinancingChapter 8 Sources of Short-Term FinancingDiscussion Questions8-1. Under what circumstances would it be advisable to borrow money to take a cash discount? It is advisable to borrow in order to take a cash disco
Arkansas Little Rock - FINC - 3343
Chapter 09: Time Value of MoneyChapter 9 Time Value of MoneyDiscussion Questions9-1. How is the future value (Appendix A) related to the present value of a single sum (Appendix B)? The future value represents the expected worth of a single amount, wher
Arkansas Little Rock - FINC - 3343
Chapter 10: Valuation and Rates of ReturnChapter 10 Valuation and Rates of ReturnDiscussion Questions10-1. How is valuation of any financial asset related to future cash flows? The valuation of a financial asset is equal to the present value of future
Arkansas Little Rock - FINC - 3343
Chapter 11: Cost of CapitalChapter 11 Cost of CapitalDiscussion Questions11-1. Why do we use the overall cost of capital for investment decisions even when only one source of capital will be used (e.g., debt)? Though an investment financed by low-cost
Clarion - ACCOUNTING - 101
CHAPTER 1 THE ACCOUNTANT'S ROLE IN THE ORGANIZATION ACCOUNTANT'See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter.1-1 Management accounting measures, analyzes and reports financia
Clarion - ACCOUNTING - 101
CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2 Dir
Clarion - ACCOUNTING - 101
CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS NOTATION USED IN CHAPTER 3 SOLUTIONS SP: VCU: CMU: FC: TOI: Selling price Variable cost per unit Contribution margin per unit Fixed costs Target operating income3-1 Cost-volume-profit (CVP) analysis examines the beha
Clarion - ACCOUNTING - 101
CHAPTER 4 JOB COSTING 4-1Cost poola grouping of individual cost items. Cost tracingthe assigning of direct costs to the chosen cost object. Cost allocationthe assigning of indirect costs to the chosen cost object. Cost-allocation basea factor that links
Clarion - ACCOUNTING - 101
CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Broad averaging (or peanut-butter costing) describes a costing approach that uses broad averages for assigning (or spreading, as in spreading peanut butter) the cost of resources uniformly
Clarion - ACCOUNTING - 101
CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 a. b. c. d. The budgeting cycle includes the following elements: Planning the performance of the company as a whole as well as planning the performance of its subunits. Management agrees on what is
Clarion - ACCOUNTING - 101
CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL 7-1 Management by exception is the practice of concentrating on areas not operating as expected and giving less attention to areas operating as expected. Variance analysis helps man
Clarion - ACCOUNTING - 101
CHAPTER 8 FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or serv
Clarion - ACCOUNTING - 101
CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-1 No. Differences in operating income between variable costing and absorption costing are due to accounting for fixed manufacturing costs. Under variable costing only variable manufacturing costs are inc
Clarion - ACCOUNTING - 101
Clarion - ACCOUNTING - 101
CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 1. 2. 3. 4. 5. The five steps in the decision process outlined in Exhibit 11-1 of the text are Identify the problem and uncertainties Obtain information Make predictions about the future Make decisi
Clarion - ACCOUNTING - 101
CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang
Clarion - ACCOUNTING - 101
CHAPTER 13 STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSIS 13-1 Strategy specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives. 13-2 The five key forces to cons
Clarion - ACCOUNTING - 101
CHAPTER 14 COST ALLOCATION, CUSTOMER-PROFITABILITY ANALYSIS, AND SALES-VARIANCE ANALYSIS 14-1 Disagree. Cost accounting data plays a key role in many management planning and control decisions. The division president will be able to make better operating a
Clarion - ACCOUNTING - 101
CHAPTER 15 ALLOCATION OF SUPPORT-DEPARTMENT COSTS, COMMON COSTS, AND REVENUES 15-1 The single-rate (cost-allocation) method makes no distinction between fixed costs and variable costs in the cost pool. It allocates costs in each cost pool to cost objects
Clarion - ACCOUNTING - 101
CHAPTER 16 COST ALLOCATION: JOINT PRODUCTS AND BYPRODUCTS 16-1 Exhibit 16-1 presents many examples of joint products from four different general industries. These include: Industry Separable Products at the Splitoff Point Food Processing: Lamb Lamb cuts,
Clarion - ACCOUNTING - 101
CHAPTER 17 PROCESS COSTING 17-1 Industries using process costing in their manufacturing area include chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages, and breakfast cereals. 17-2 Pr
Clarion - ACCOUNTING - 101
CHAPTER 18 SPOILAGE, REWORK, AND SCRAP 18-1 Managers have found that improved quality and intolerance for high spoilage have lowered overall costs and increased sales. 18-2 Spoilageunits of production that do not meet the standards required by customers f
Clarion - ACCOUNTING - 101
CHAPTER 19 BALANCED SCORECARD: QUALITY, TIME, AND THE THEORY OF CONSTRAINTS 19-1 Quality costs (including the opportunity cost of lost sales because of poor quality) can be as much as 10% to 20% of sales revenues of many organizations. Quality-improvement
Clarion - ACCOUNTING - 101
CHAPTER 20 INVENTORY MANAGEMENT, JUST-IN-TIME, AND SIMPLIFIED COSTING METHODS 20-1 Cost of goods sold (in retail organizations) or direct materials costs (in organizations with a manufacturing function) as a percentage of sales frequently exceeds net inco
Clarion - ACCOUNTING - 101
CHAPTER 21 CAPITAL BUDGETING AND COST ANALYSIS 21-1 No. Capital budgeting focuses on an individual investment project throughout its life, recognizing the time value of money. The life of a project is often longer than a year. Accrual accounting focuses o
Clarion - ACCOUNTING - 101
CHAPTER 22 MANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONS 22-1 A management control system is a means of gathering and using information to aid and coordinate the planning and control decisions throughout an organization an
Clarion - ACCOUNTING - 101
CHAPTER 1 THE ACCOUNTANTS ROLE IN THE ORGANIZATION See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter. 1-1 Management accounting measures and reports financial and nonfinancial info
Clarion - ACCOUNTING - 101
CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2 Dir
Clarion - ACCOUNTING - 101
CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS NOTATION USED IN CHAPTER 3 SOLUTIONS SP: VCU: CMU: FC: TOI: Selling price Variable cost per unit Contribution margin per unit Fixed costs Target operating income3-1 Cost-volume-profit (CVP) analysis examines the beha
Clarion - ACCOUNTING - 101
CHAPTER 4 JOB COSTING 4-1 Cost poola grouping of individual cost items. Cost tracingthe assigning of direct costs to the chosen cost object. Cost allocationthe assigning of indirect costs to the chosen cost object. Cost-allocation basea factor that links
Clarion - ACCOUNTING - 101
CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Broad averaging (or &quot;peanut-butter costing&quot;) describes a costing approach that uses broad averages for assigning (or spreading, as in spreading peanut butter) the cost of resources uniform
Clarion - ACCOUNTING - 101
CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 a. b. c. d. The budgeting cycle includes the following elements: Planning the performance of the company as a whole as well as planning the performance of its subunits. Management agrees on what is
Clarion - ACCOUNTING - 101
CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL 7-1 Management by exception is the practice of concentrating on areas not operating as expected and giving less attention to areas operating as expected. Variance analysis helps man
Clarion - ACCOUNTING - 101
CHAPTER 8 FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or serv
Clarion - ACCOUNTING - 101
CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-1 No. Differences in operating income between variable costing and absorption costing are due to accounting for fixed manufacturing costs. Under variable costing only variable manufacturing costs are inc
Clarion - ACCOUNTING - 101
CHAPTER 10 DETERMINING HOW COSTS BEHAVE 10-1 1. 2. The two assumptions are Variations in the level of a single activity (the cost driver) explain the variations in the related total costs. Cost behavior is approximated by a linear cost function within the
Clarion - ACCOUNTING - 101
CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 1. 2. 3. 4. 5. The five steps in the decision process outlined in Exhibit 11-1 of the text are Obtain information Make predictions about future costs Choose an alternative Implement the decision Eva
Clarion - ACCOUNTING - 101
CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang
Clarion - ACCOUNTING - 101
CHAPTER 13 STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSIS 13-1 Strategy specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives. 13-2 The five key forces to cons