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2 years ago

The _____ component of a database management system (dbms) is used to create and maintain the data dictionary.

1 answer:

6 0

The data definition is used to make sure that the data dictionary is functioning properly. This file makes sure that the relationships in the database are correct, the fields are correctly filled in, and the formatting elements, such as field size, are correct and functional.

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Nofly corporation sells three different models of a mosquito "zapper." model a12 sells for $50 and has variable costs of $35. mo

Vsevolod [243]

The first step you need to do to solve this problem is to calculate the contribution margin per unit for each model:

Model a12 b22 c124

Sales Price per unit 50 100 400

Less: Variable Cost per unit 35 70 300

Contribution Margin per unit 15 30 100

The next step is to calculate the weighted-average contribution margin per unit for the sales mix using the following formula:

Model a12 CM per Unit × Model a12 Sales Mix Percentage
+ Model b22 CM per Unit × Model b22 Sales Mix Percentage
+ Model c124 CM per Unit × Model c124 Sales Mix Percentage
= Weighted Average Unit Contribution Margin (WACM)

Contribution Margin per unit 15 30 100

X Sales Mix Percentage 60% 15% 25%

WACM 9 4.5 25

Weighted Average Unit Contribution Margin (sum) 38.5

The next step is to find the break-even point using the WACM.

Total Fixed Cost $269,500 ÷ Weighted Average CM per Unit $38.50 Break-even Point in Units of Sales Mix 7,000

The next step is to calculate the number of units of each model at break-even point

Model a12 b22 c124 Sales Mix Ratio 60% 15% 25% × Total Break-even Units 7,000 7,000 7,000 Product Units at Break-even Point 4,200 1,050 1,750

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2 years ago

Suppose that the standard deviation of quarterly changes in the prices of a commodity is $0.65, the standard deviation of quarte

Natasha_Volkova [10]

Answer:

The optimal hedge is 0.642 and it means that the size of the future positions should be 64.2% of the exposure of the company in a 3 month-hedge.

Explanation:

optimal hedge ratio

= coeﬃcient of correlation*(standard deviation of quarterly changes in the prices of a commodity/standard deviation of quarterly changes in a futures price on the commodity)

= 0..8*(0.65/0.81)

= 0.642

Therefore, The optimal hedge is 0.642 and it means that the size of the future positions should be 64.2% of the exposure of the company in a 3 month-hedge.

6 0

2 years ago

Deployment planning begins during the _____, and continues through each step of the joint operation planning process.

Aleks [24]

I believe the answer is: first step, Planning Initiation

During this step, we determine the objective, scope, and purpose of the joint operation. We also start to structured the things that can be done in order to fulfil the objective and make sure that each steps are rational and can be delivered with sufficient resources.

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2 years ago

Read 2 more answers

To better facilitate an understanding of layout issues, Arnold Palmer Hospital studies using A. queuing theory. B. transportati

klio [65]

To better facilitate an understanding of layout issues, Arnold Palmer Hospital studies using (A) queuing theory.

Explanation:

Queuing theory also known as the "queuing theory" it is used to examine the various component in waiting line that needs to be served.

The queuing theory refers to the various component like the arrival process,the service process,number of computerized system, number of servers used and the number of people in queue (i.e customers)

The various applications of the queuing theory include -traffic management,(vehicles management, two or four wheeler), scheduling patients in government hospitals, jobs that are done on machines, computer programs), and facility designs of supermarkets.

Thus,In a hospital settings the layout issues can be dealt by understanding the queuing theory.

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2 years ago

Tipton Processing maintains its internal inventory records using average cost under a perpetual inventory system. The following

ohaa [14]

Answer:

1. Determine the amount Tipton would calculate internally for ending inventory and cost of goods sold using average cost under a perpetual inventory system.

COGS = $936,000
Ending inventory = $184,000

2. Determine the amount Tipton would report externally for ending inventory and cost of goods sold using last-in, first-out (LIFO) under a periodic inventory system.

COGS using LIFO = $950,000
Ending inventory = $170,000

3. Determine the amount Tipton would report for its LIFO reserve at the end of the year.

$22,000

4. Record the year-end adjusting entry for the LIFO reserve, assuming the balance at the beginning of the year was $8,000.

Dr Cost of goods sold 14,000

Cr LIFO reserve 14,000

Explanation:

Jan. 1 Inventory on hand—80,000 units; cost $4.25 each.

Feb. 14 Purchased 120,000 units for $4.50 each.

Mar. 5 Sold 150,000 units for $14.00 each.

COGS = {[(80,000 x $4.25) + (120,000 x $4.50)] / 200,000} x 150,000 = $660,000

remaining inventory 50,000 units at $4.40 = $220,000

Aug. 27 Purchased 50,000 units for $4.80 each.

Sep. 12 Sold 60,000 units for $14.00 each.

COGS = {[(50,000 x $4.40) + (50,000 x $4.80)] / 100,000} x 60,000 = $276,000

Dec. 31 Inventory on hand—40,000 units at $4.60 = $184,000

Jan. 1 Inventory on hand—80,000 units; cost $4.25 each.

Feb. 14 Purchased 120,000 units for $4.50 each.

Mar. 5 Sold 150,000 units for $14.00 each.

Aug. 27 Purchased 50,000 units for $4.80 each.

Sep. 12 Sold 60,000 units for $14.00 each.

Dec. 31 Inventory on hand—40,000 units at $4.60 = $184,000

total units sold = 210,000

COGS using LIFO = (50,000 x $4.80) + (120,000 x $4.50) + (40,000 x $4.25) = $240,000 + $540,000 + $170,000 = $950,000

Ending inventory = 40,000 x $4.25 = $170,000

3) LIFO reserve = FIFO inventory - LIFO inventory

FIFO inventory = $192,000 - $170,000 = $22,000

4) $22,000 - $8,000 = $14,000

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2 years ago