Source of Capital
Debt financing
Preferred stock
Common stock
Retained earnings
Weighted-average cost of capital
Cost of
Capital
8%
9%
12%
12%
x Proportion = Weighted
of Capital
Cost
35%
0.0280
15%
0.0135
40%
0.0480
10%
0.0120
0.1015 =
100%
10.15%
1.
a. N
Garner 1
Keoni Garner
BUSN 2275
Dr. Layne
1 May 2017
Homework Ch. 44, 45, 47, & 48
Chapter 44:
Term or Concept: Adjudication
Definition: The process of resolving a dispute by presenting evidence and arguments before a
neutral third party decision maker in
Garner 1
Keoni Garner
BUSN 2275
Dr. Layne
24 April 2017
Homework Ch. 32, 33, 34 & 35
Chapter 32:
Term or Concept: Agency
Definition: A relationship between two parties in which one party (the agent) agrees to represent
or act for the other (the principal)
Green Products, Inc.
Income Statement
For the Year Ended December 31
Sales
$ 296,400
Variable Cost of Goods Sold
($112,750 - $16,750)
Variable Selling Expenses
Contribution Margin
Fixed Manufacturing Costs
Fixed Selling Expenses
Fixed Administrative Expen
Garner 1
Keoni Garner
BUSN 2275
Dr. Layne
17 April 2017
Homework Ch. 28 & 29
Chapter 28:
Term or Concept: Garnishment
Definition: A legal process used by a creditor to collect a debt by seizing property of the debtor
(such as wages) that is being held by
3 Direct Materials
Wood Framing Materials
Deluxe Front Door
Door Hardware
Exterior Siding
Electrical Materials
Interior Finishing Materials
Total Direct Materials Cost
Direct Labor
Carpenter
Door Specialist
Electrician
Total Direct Labor Cost
Overhead
Sta
Relevant data: revenue, direct labor, variable overhead
Lennox Company
Incremental Analysis
Increase in revenue
Increase in annual operating costs
Direct labor
Variable overhead
Total increase in operating costs
Resulting change in operating income
Grinde
Garner 1
Keoni Garner
BUSN 2275
Dr. Layne
27 March 2017
Homework Ch. 21 & 22
Chapter 21:
Term or Concept: Conforming Goods
Definition: Goods that conform to contract specifications.
Use-in-Law: In order to be considered conforming goods, they must conform
Garner 1
Keoni Garner
BUSN 2275
Dr. Layne
20 March 2017
Homework Ch. 19 & 20
Chapter 19:
Term or Concept: Lease Agreement
Definition: In regard to the lease of goods, an agreement in which one person (the lessor) agrees
to transfer the right to the posses
Sales in Units
X Selling Price per unit
Total Sales
Bertha's Bathworks
Sales Budget
For the Year Ended December 31
Quarter
1
2
3
4,000
3,000
5,000
X $
5 X $
5 X $
5
$ 20,000
$ 15,000
$ 25,000
4
5,000
X $
5
$ 25,000
Year
17,000
X $
5
$ 85,000
Sales in unit
Paper Savers Corporation
For the Month Ended September 30
Tons
Beginning Inventory
40,000
Equivalent Units of Effort
Units started this period
330,000
Units to be accounted for
370,000
Direct Materials
Conversion Costs
Beginning Inventory
40,000
#
100%
24
Total Production =
Units
36,000 =
Budgeted Sales in +
Units
34,000 +
Desired Units of Ending
Finished Goods
Inventory
3,400 -
Desired Units of
Beginning Goods
Inventory
1,400
October
15,000
November
9,000
December
10,000
Totals
34,000
Add desired units of
Primary Processes
Research and Development
$
Design
Supply
Production
Marketing
Distribution
Customer Service
Total
$
Support Services
Human Resources
$
Information Services
Management Accounting
Total
$
5.00
3.00
4.00
16.00
6.00
7.00
1.00
42.00
Projected
Math 2100
Section 2.5
Limits at Infinity
Infinite Limits vs. Limits at Infinity
An Infinite Limit occurs when the dependent variable increases or decreases
without bound as the independent variable approaches a finite number.
A Limit at Infinity occurs wh
Math 2100
Section 4.1
Maxima and Minima
In this chapter we will use derivatives to help us analyze the behavior of
functions. One important idea is finding the maximum or minimum value.
Most functions have different regions where they are increasing or de
a. Beg. Bal.
Purchased
End. Bal.
June
Materials Inventory
30,089 Requested
57,100
32,014
Work In Process Inventory
Beg. Bal.
89,605 c. Cost of Units Completed
Direct Materials Requested
59,025
Direct Labor
48,760
b. Overhead Applied
58,512
d. End. Bal.
10
Monday
7:00 A.M.
8:00 A.M.
9:00 A.M.
10:00 A.M.
Tuesday
Drive to School
CALC 2100
Online Classes
Gym
12:00 P.M.
1:00 P.M.
Online Classes
Work on Calc Homework
2:00 P.M.
3:00 P.M.
Thursday
Friday
Drive to School
Drive Home
11:00 A.M. Work on Calc Homework
Math 2100
Section 2.3
Techniques for Computing Limits
Limits of Linear Functions
For any value of a, f(x) approaches f(a) as x approaches a
F(a)
a
Theorem 2.2 Limits of Linear Functions
Let a, b, and m be real numbers. For linear functions f(x) = mx + b,
Math 2100
Section 4.2
What Derivatives Tell Us
In general, we think of increasing or decreasing as rising or falling on graphs.
Definition Increasing and Decreasing Functions
Suppose a function f is defined on an interval I. We say that f is increasing on
Math 2100
Section 4.4
Optimization Problems
Suppose you had to have two nonnegative numbers whose sum is 20. We could
use the equation x + y = 20 to represent that and we could come up with lots of
values for x and y that would work. Now suppose we want t
Math 2100
Section 2.4
Infinite Limits
Infinite Limits
An infinite limit occurs when the dependent variable increases or decreases
without bound as the independent variable approaches a finite number.
A limit at infinity occurs when the independent variabl
Math 2100
Section 4.3
Graphing Functions
Graphing Guidelines
1. Identify the domain or interval of interest.
2. Exploit symmetry.
3. Find the first and second derivatives.
4. Find critical points and possible inflection points.
5. Find intervals on which
Cost Classification
Item
1 Depreciation on office computer
2 Labor to assemble bicycle
3 Labor to inspect bicycle
4 Internal auditor's salary
5 Lubricant for wheels
Product or
Period
Product
Product
Product
Period
Product
Variable or
Fixed
Fixed
Variable
Math 2100
Section 2.6
Continuity
Consider the graphs of the height of a child and shoe size of a child.
Informal definition of continuity: a function is continuous at a if the graph
contains no _holes_ or _jumps_. (If the graph can be drawn
without_liftin
Chapter 1 Exam Problem # 7
1
Metro Labs
Income Statement
For the year ended November 30, 2011
Revenues
Testing Service Revenue
Expenses
Marketing Expense
Office Rent Expense
Salaries Expense
Supplies Expense
Total Expenses
$19,700
25,000
96,000
5,500
Metr