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svp [43]
3 years ago
12

The staff training center at a large regional hospital provides training sessions in CPR to all employees. Assume that the desig

n capacity of this training system is 1200 employees per year. Since the training center was first put in use however, the program has become more complex. As a result, 1050 now represents the most employees that can be trained per year; this represents the effective capacity of the training system. In the past year, 950 employees were actually trained. The efficiency of this system is approximately _____ and its utilization is approximately _____.
A. 90.5 percent; 79.2 percent
B. 110.5 percent; 114.3 percent
C. 79.2 percent; 90.5 percent
D. 87.5 percent; 950 employees
Business
1 answer:
NNADVOKAT [17]3 years ago
4 0

Answer:

Option (A) is correct.

Explanation:

Following will be the definitions :

Efficiency = (Actual output ÷ Effective capacity) × 100

Utilization = (Actual output ÷ Design capacity) × 100

Therefore,

Efficiency of the system:

= (950 ÷ 1050) × 100

= 90.47% ( 90.5% rounded to one decimal point)

Utilization :

= (950 ÷ 1,200) × 100

= 79.16% ( 79.2% rounded to one decimal point)

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WARRIOR [948]

Answer:

Break Even Point

In Units = 2,000 units

In value = $80,000

Explanation:

Break even Point = \frac{Fixed\ Cost}{Contribution}

When we use contribution per unit, we get the break even point in units sales.

When we use the contribution margin as a percentage of sales we get break even sales in value.

Contribution per unit = $20

Contribution margin in percentage = $20/$40 = 50%

Therefore, Break even Point in units = \frac{40,000}{20} = 2,000

Break even units = 2,000

Break Even Point in value = \frac{40,000}{0.50} = 80,000

Sales to be made in value at break even = $80,000

8 0
3 years ago
When choosing fonts for a powerpoint slide, you should usually use?
Wittaler [7]
30pt font is the smallest you ever want to use in a slide, 

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5 0
3 years ago
Creative Sound Systems sold investments, land, and its own common stock for $32.0 million, $14.8 million, and $39.6 million, res
Studentka2010 [4]

Answer:

Creative Sound Systems should report $18,800,000 as net cash flows from financing activities

Explanation:

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From the question, Cash inflow from Issue of common share and Cash outflow from purchase of treasury stock are the only recognizable Financing activities

Particulars                                                                Amount

Cash inflow from Issue of common share              $39,600,000

Cash outflow from purchase of treasury stock     -$20,800,000

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7 0
3 years ago
Which of the following is a good example of inflation?
Ulleksa [173]

Answer:

D. It cost you $85 to gas up your car this month. But last month it only cost you  $50.

Explanation:

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3 years ago
St. Augustine Corporation originally budgeted for $360,000 of fixed overhead at 100% of normal production capacity. Production w
Ksju [112]

Answer:

$9,000 unfavorable

Explanation:

The computation of the total fixed overhead variance is shown below:

= Actual fixed overhead costs - Budgeted fixed overhead

where,

Budgeted fixed overhead  is $360,000

And, the Actual fixed overhead cost is computed below:

= Actual fixed overhead × Actual production  ÷ budgeted production

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= $9,000 unfavorable

5 0
3 years ago
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