An assembly operator walks five steps from her work bench to a small box of component parts on the floor and grabs a 1 lb. part from the box. The operator then returns to her work bench and places the part in a fixture, snapping it into place with light pressure. The operator then reaches to a tray on the work bench to grab a 6-inch bolt and places it into a threaded hole on the part in the fixture, using five finger turns to tighten it in the hole. The operator then reaches to a ratchet wrench on the bench, places the wrench on the bolt, uses six wrist cranks to fully tighten the bolt, and sets the wrench aside on the bench. The operator then unsnaps the assembled part from out of the fixture, pushes it three stages while taking three steps along a roller conveyor next to her bench to the next workstation, then returns to her work bench.
a. Provide the move sequence(s) and the normal time to perform this activity.
b. What is the standard time to perform the activity if the allowance factor is 10%?
c. How could the process be improved?

9. tax types: taxes are classified based on whether they are applied directly to income, called direct taxes, or to some other measurable performance characteristic of the firm, called indirect taxes. identify each of the following as a “direct tax,” an “indirect tax,” or something else: a. corporate income tax paid by a japanese subsidiary on its operating income b. royalties paid to saudi arabia for oil extracted and shipped to world markets c. interest received by a u.s. parent on bank deposits held in london d. interest received by a u.s. parent on a loan to a subsidiary in mexico e. principal repayment received by u.s. parent from belgium on a loan to a wholly owned subsidiary in belgium f. excise tax paid on cigarettes manufactured and sold within the united states g. property taxes paid on the corporate headquarters building in seattle h. a direct contribution to the international committee of the red cross for refugee relief i. deferred income tax, shown as a deduction on the u.s. parent’s consolidated income tax j. withholding taxes withheld by germany on dividends paid to a united kingdom parent corporation

Bayside coatings company purchased waterproofing equipment on january 2, 20y4, for $190,000. the equipment was expected to have a useful life of four years and a residual value of $9,000. instructions: determine the amount of depreciation expense for the years ended december 31, 20y4, 20y5, 20y6, and 20y7, by (a) the straight-line method and (b) the double-declining-balance method. also determine the total depreciation expense for the four years by each method. depreciation expense year straight-line method double-declining-balance method 20y4 $ $ 20y5 20y6 20y7 total $

After the embarrassing sign incident at the restaurant you own, you decide to offer employees a six-week fundamental writing skills workshop. a local business communication instructor, who has experience teaching writing skills at treleaven community college, will facilitate the sessions. to encourage employees to attend these optional sessions, write an email that explains why you’re offering the workshop and why employees should participate.