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Alchen [17]
3 years ago
12

Large-scale integrated (LSI) circuit chips are made in one department of an electronics firm. These chips are incorporated into

analog devices that are then encased in epoxy. The yield is not particularly good for LSI manufacture, so the AQL specified by that department is 20% while the LTPD acceptable by the assembly department is 52%. Assume the company is willing to accept a consumer's risk of 10 percent and a producer's risk of 5 percent.
A. Find the sample size.
B. How would you tell someone to do the test?
Business
1 answer:
Masteriza [31]3 years ago
5 0

Answer:

A) sample size = 23.475 ≈ 23

B) How to tell someone to do the test is by taking a sampling process of a lot of the products because this will help to figure out defective units in the line of production and also ensure that the quality of the products are up to the same quality required

Explanation:

Data given

AQL = 20%, = 0.2

LTPD = 52% = 0.52

Assuming consumer risk acceptable by company = 10%

producer risk = 5%

A) First we calculate the ratio

= LTPD / AQL = 0.52 / 0.2  = 2.6

from the table of LTPD/AQL   2.6 is closest to 2.768

to calculate the sample size we apply the formula from the exhibit table

n ( AQL ) = 4.695

Therefore n ( sample size ) = 4.695 / 0.2 = 23.475

B) How to tell someone to do the test is by taking a sampling process of a lot of the products because this will help to figure out defective units in the line of production and also ensure that the quality of the products are up to the same quality required

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3 years ago
Bramble Company uses the percentage of receivables method for recording bad debt expense. The accounts receivable balance is $59
shusha [124]

Answer and Explanation

Given:

Accounts receivable balance = $598,000

Percentage of receivables that are uncollectible = 5% or 0.05

Uncollectible receivables = 0.05 × 598,000 = $29,900

Adjusting journal entry to record bad debt expense is:

Particulars                                          Debit              Credit

Bad debts expense                            XXXXX

     Allowance for doubtful debts                               XXXXX

(Being bad debts incurred)

Noe, Allowance for doubtful debts has a credit balance of $4,800.

Bad debt incurred = 29,900 - 4,800 = $25,100

So adjusting entry :

Particulars                                          Debit              Credit

Bad debts expense                            $25,100

     Allowance for doubtful debts                             $25,100

(Being bad debts incurred)

7 0
3 years ago
Kendra, Cogley, and Mei share income and loss in a 3:2:1 ratio. The partners have decided to liquidate their partnership. On the
BlackZzzverrR [31]

Answer:

a. Inventory is sold for $600,000.

gain on sale of inventory = $600,000 - $537,200 = $62,800

allocation of gain:

Kendra 1/2 x $62,800 = $31,400

Cogley 1/3 x $62,800 = $20,933

Mei 1/6 x $62,800 = $10,467

Dr Cash 600,000

   Cr Inventory 537,200

   Cr Gain on sale of inventory 62,800

Dr Gain on sale of inventory 62,800

   Cr Kendra, capital 31,400

    Cr Cogley, capital 20,933

    Cr Mei, capital 10,467

Dr Accounts payable 245,500

    Cr Cash 245,500

Dr Kendra, capital 124,400

Dr Cogley, capital 233,433

Dr Mei, capital 177,467

    Cr Cash 535,300

b. Inventory is sold for $500,000.

loss on sale of inventory = $500,000 - $537,200 = -$37,200

allocation of loss:

Kendra 1/2 x $37,200 = $18,600

Cogley 1/3 x $37,200 = $12,400

Mei 1/6 x $37,200 = $6,200

Dr Cash 500,000

Dr Loss on sale of inventory 37,200

   Cr Inventory 537,200

Dr Kendra, capital 18,600

Dr Cogley, capital 12,400

Dr Mei, capital 6,200

    Dr Loss on sale of inventory 37,200

Dr Accounts payable 245,500

    Cr Cash 245,500

Dr Kendra, capital 74,400

Dr Cogley, capital 200,100

Dr Mei, capital 160,800

    Cr Cash 435,300

c. Inventory is sold for $320,000 and any partners with capital deficits pay in the amount of their deficits.

loss on sale of inventory = $320,000 - $537,200 = -$217,200

allocation of loss:

Kendra 1/2 x $217,200 = $108,600

Cogley 1/3 x $217,200 = $72,400

Mei 1/6 x $217,200 = $36,200

Dr Cash 320,000

Dr Loss on sale of inventory 217,200

    Cr Inventory 537,200

Dr Kendra, capital 108,600

Dr Cogley, capital 72,400

Dr Mei, capital 36,200

    Dr Loss on sale of inventory 217,200

Dr Cash 15,600

    Cr Kendra, capital 15,600

Dr Accounts payable 245,500

    Cr Cash 245,500

Dr Cogley, capital 140,100

Dr Mei, capital 130,800

    Cr Cash 270,900

6 0
3 years ago
Does anyone know how to choose the brainlyest answer
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3 years ago
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Pedrotti Corporation would like to use target costing for a new product it is considering introducing. At a selling price of $40
LiRa [457]

Answer:

$38.40

Explanation:

Target Cost = Selling Price per Unit - Profit Margin per Unit

Here, Selling Price per Unit = $40

Profit Margin = 16% of the Investment in Product

Investment = $ 300,000

Profit Margin = 16% × 300,000

                      = $48,000

Number of Units Sales = 30,000 Units

Profit Margin per Unit:

= Profit Margin ÷ Number of Units Sales

= $48,000 ÷ 30,000

= $1.6

Therefore,

Target Cost per Unit:

= Selling Price per Unit - Profit Margin per Unit    

= $40.00 - $ 1.60

= $38.40

6 0
2 years ago
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