The original data is :
Data for Hermann Corporation
Per unit Percent of sales
Selling price $ 75 100%
Variable expenses 51 68
Contribution margin $ 24 32%
The fixed expenses are $ 75,000 per month and the company is selling 4000 units per month.
Solution :
Present Proposed
Sales 300000 375000
Less : Variable cost 204000 275000
Contribution margin 96000 100000
Less : Fixed expenses <u> 75000 </u> <u> 75000 </u>
Net income 21000 25000
The net operating income : Increases 4000
Net operating income = increased sales Net income - current sales net income.
Therefore the higher quality component should be used.
NEC arose to:
d.standardize equipment use as a marketing tool
Explanation:
NEC Corporation is a multinational IT and Electronics firm that is based out of Japan.
It was started in the 60s as Nippon Electric company ltd. but it re branded itself to name NEC in 1983.
It is responsible for the standardization of equipment as their USP and their prime marketing tool and made it a standard industry practice to do so as of now.
Their impact on the whole industry has been immense.
Answer:
can return the bracelet and get her money back
Explanation:
Minors have a restriction on the products that they can. To purchase these products they must have consent of their parent or guardian.
An identity card is required to determine the age of the buyer to avoid wrong sales to minors.
Items prohibited from sale to minors include: alcohol, tobacco, petrol, offensive weapons, intoxicating substances, and expensive jewelry.
So in this scenario since due diligence was not carried out by the store to check Heather's age on purchase, she can return the diamond bracelet and get back her money.
This was an illegal sale.
Answer:
Priority programming is a process programming method based on priority. In this technique, the developer chooses the tasks to work according to priority, which is different from other types of programming, for example, a simple round-robin.
On UNIX and many other systems, higher priority values represent lower priority processes. Some of the systems, such as Windows, use the opposite convention: a higher number means a higher priority
Explanation:
Priorities can be dynamic or static. Static priorities are assigned during creation, while dynamic priorities are assigned according to the behavior of the processes while they are in the system. To illustrate, the planner could favor intensive input / output (I / O) tasks, allowing expensive requests to be issued as soon as possible.
Priorities can be defined internally or externally. Internally defined priorities make use of a measurable amount to calculate the priority of a given process. On the contrary, external priorities are defined using criteria beyond the operating system (OS), which may include the importance of the process, the type and sum of the resources used for the use of the computer, user preferences , trade and other factors such as politics etc.
Answer:
year net cash flow
0 -$150,000
1 $80,000
2 $65,000
3 $50,000
4 $40,000
A) NPV = -$150,000 + ($80,000 x .87) + ($65,000 x .756) + ($50,000 x .658) + ($40,000 x .572) = -$150,000 + $69,600 + $49,140 + $32,900 + $22,880 = -$150,000 + $174,520 = $24,520
B) Yes , because the net present value indicates that the return on the proposal is greater than the minimum desired rate of return of 15%. Since the NPV is positive ($24,520), it means that the cash inflows are higher than the cash outflows when we use a 15% discount rate.
