14-22 (25 min.) Cost allocation to divisions.
Note: In some editions of the book, the revenues for the Pulp division has a zero missing at
the end. It is shown as $9,800,00 instead of $9,800,000.
Percentages for various allocation bases (old and new):
(30 min.) Special order, activity-based costing.
Direct materials cost per unit ($350,000 10,000 units) = $35 per unit
Direct manufacturing labor cost per unit ($375,000 10,000 units) = $37.50 per unit
Variable cost per batch = $500 per batch
(30 min.) Comprehensive variance analysis.
Budgeted number of machine-hours planned can be calculated by multiplying the number
of units planned (budgeted) by the number of machine-hours allocated per unit:
588 units 3 machine-hours per unit = 1,7
14-23 (3040 min.) Variance analysis, multiple products.
quantity in units
quantity in units
Budgeted contributi on
margin per ticket
= (3,600 5,500) $17 =
= (6,400 7,000)
12-26 (15 min.) Strategy, balanced scorecard, service company.
Southland Corporations strategy in 2013 is cost leadership. Southlands consulting
services for implementing sales management software is not distinct from its competitors. The
market for th
(20 min.) General guideline, transfer pricing.
The minimum transfer price that the SD would demand from the AD is the net price it
could obtain from selling its screens on the outside market: $100 minus $8 marketing and
distribution cost per scre
ACTIVITIES FOR UPI IN VIETNAMESE
Bi th nghim 3: TC V GIA TC CA CHUYN NG THNG
I. MC CH
Kho st chuyn ng thng, o ta , thi gian chuyn ng v da vo cc cng th c c a
chuyn ng thng tm tc v gia tc ca vt.
II. DNG C TH NGHIM
1. ng h bm giy.
2. Vt c khi lng m
3. Thc mt
1. What does a graph of the equation y = ax + b (where a and b are constants) look like? What sort of a
relation is there between y and x?
2. What does a graph of the equation y = ax2 + bx + c (where a, b, and c are const
Momentum and Energy
1. Suppose you make a video tape of two billiard balls colliding and then bouncing apart. Would the video
look any different if you played it backwards? Why or why not?
2. Now suppose you make a video of two automobi
Activity 9: Physics Pendulum
1. What is physics pendulum? When diverted a physics pendulum from its equilibrium an angle,
which force make it ocsilate?
2. What is period of physics pendulum? How to find out that value?
3. In Lab of UPI, how to det
Activity 8: Friction at a rotation axis and momen of inertia of the wheel
1. What is momen of inertia? What details inertia momen depend on?
2. Write the basis equation for a rotational motion? Why we should create the wheel rotating about its
Activity 7: Angular speed, Angular acceleration of rotating rigid body. Work done
by friction at rotation axis
1. What are relationships between angular speed and linear velocity; angular accelerartion and
2. What is the s
ACTIVITIES FOR UPI: (1+2, 3, 5, 9, 10, 4) 3 Weeks; (6A; 7; 6B; 8) 2 Weeks
Lab I: ERROR AND LAB EQUIPMENTS FOR MEASURMENTS - UPI
I. Gi tr trung bnh ca cc i lng o
Chng ta bit, khi o cc i lng vt l, nu ch o mt l n th gi tr o khng ng tin c y v c
th mc phi cc
1. What are some measurements you make every day? What devices do you use to make these measurements?
What units do you use?
2. Why is your heartbeat not a good tool for measuring time?
3. What are the metric system (SI) un
Collisions and Inertia
1. Imagine rolling two identical billiard balls towards each other at the same speed so that they collide head-on.
Describe their motion after the collision.
2. Now imagine rolling a bowling ball and a billiard ba
Activity 10: Finding wavelength and the speed of sound wave by standing wave method
1. What is standing wave? How to create standing wave in a tube of gas with one close end and another
opening? In this case, node or antinode at one close end of t
Starting next time, there will be questions you must answer BEFORE you come to class, so be ready!
The skills we learn or practice in lab are very important for the course, and will be strongly represented on
APPENDIX D: LAB REPORTS
A complete report will be required for one of the experiments performed in this course. The
purpose of the lab report is to organize the physics involved, the process used, results obtained, and
conclusions that can be made for the
ACTIVITIES FOR UPI
Activity 3: SPEED AND ACCELERATION FOR 1 DIMENSION MOTION
1. How to calculate average speed and speed of motion along a straight line?
2. Base on the graph x(t), how to realize the object moving with speeding up or slowing down?
Lecture 1 - Admin
What are we doing today?
Course Calendar, Policies and
Computer, smartphones, ipads, etc
is The Goal of the Firm?