Bruce corporation makes four products in a single facility. these products have the following unit product costs: productsa b c ddirect materials $ 14.60 $ 10.50 $ 11.30 $ 10.90direct labor 19.70 27.70 33.90 40.70variable manufacturing overhead 4.60 3.00 2.90 3.50fixed manufacturing overhead 26.80 35.10 26.90 37.50unit product cost 65.70 76.30 75.00 92.60additional data concerning these products are listed below. productsa b c dgrinding minutes per unit 4.10 5.60 4.60 3.70selling price per unit$76.40 $93.80 $87.70 $104.50variable selling cost per unit $ 2.50 $ 1.50 $ 3.60 $ 1.90monthly demand in units 4,300 4,300 3,300 2,300the grinding machines are potentially the constraint in the production facility. a total of 65,000 minutes are available per month on these machines. direct labor is a variable cost in this company. up to how much should the company be willing to pay for one additional minute of grinding machine time if the company has made the best use of the existing grinding machine capacity?

Presented below is a list of possible transactions. analyze the effect of the 18 transactions on the financial statement categories indicated. transactions assets liabilities owners’ equity net income 1. purchased inventory for $80,000 on account (assume perpetual system is used). 2. issued an $80,000 note payable in payment on account (see item 1 above). 3. recorded accrued interest on the note from item 2 above. 4. borrowed $100,000 from the bank by signing a 6-month, $112,000, zero-interest-bearing note. 5. recognized 4 months’ interest expense on the note from item 4 above. 6. recorded cash sales of $75,260, which includes 6% sales tax. 7. recorded wage expense of $35,000. the cash paid was $25,000; the difference was due to various amounts withheld. 8. recorded employer’s payroll taxes. 9. accrued accumulated vacation pay. 10. recorded an asset retirement obligation. 11. recorded bonuses due to employees. 12. recorded a contingent loss on a lawsuit that the company will probably lose. 13. accrued warranty expense (assume expense warranty approach). 14. paid warranty costs that were accrued in item 13 above. 15. recorded sales of product and related service-type warranties. 16. paid warranty costs under contracts from item 15 above. 17. recognized warranty revenue (see item 15 above). 18. recorded estimated liability for premium claims outstanding.

Which of the following is not a characteristic of enterprise applications that cause challenges in implementation? a. they introduce "switching costs," making the firm dependent on the vendor. b. they cause integration difficulties as every vendor uses different data and processes. c. they are complex and time consuming to implement. d. they support "best practices" for each business process and function. e. they require sweeping changes to business processes to work with the software.

Problem page a medical equipment industry manufactures x-ray machines. the unit cost c (the cost in dollars to make each x-ray machine) depends on the number of machines made. if x machines are made, then the unit cost is given by the function =cx+−0.3x2126x31,935 . how many machines must be made to minimize the unit cost?