Healthy Time produces two types of exercise​ treadmills: regular and deluxe. The exercise craze is such that Healthy Time could use all its available machine hours to produce either model. The two models are processed through the same production departments. Data for both models are as​ follows: Deluxe per unit Regular per unit
Sale Price: ($1,010) ($560)

Costs:
Direct materials: ($320) ($90)
Direct labor: ($82) ($184)
Variable manufacturing overhead: ($240) ($80)
Fixed manufacturing overhead *: ($126) ($42)
Variable operating expenses: ($117) ($69)
Total cost: ($885) ($465)
Operating income: ($125) ($95)

Required:
a. What is the constraint?
b. Which model should Treadlight produce?
c. Should Treadlight produce both models? If so, compute the mix that will maximize operating income.

What is the best way for the inventor to protect his/her investment if the invention of a new composite material for turbofan blades is susceptible to reverse engineering?

crow design, inc. is a web site design and consulting firm. the firm uses a job order costing system in which each client is a different job. crow design assigns direct labor, licensing costs, and travel costs directly to each job. it allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. direct labor hours (professional) 6,250 hours direct labor costs ($1,800,000 support staff salaries ,000 computer ,000 office ,000 office ,000 in november 2012, crow design served several clients. records for two clients appear here: delicious treats mesilla chocolates direct labor 700 hours 100 hours software licensing $ 4,000 $400 travel costs 8,000 1. compute crow design’s direct labor rate and its predetermined indirect cost allocation rate for 2012. 2. compute the total cost of each job. 3. if simone wants to earn profits equal to 50% of service revenue, how much (what fee) should she charge each of these two clients? 4. why does crow design assign costs to jobs?

Sauer food company has decided to buy a new computer system with an expected life of three years. the cost is $440,000. the company can borrow $440,000 for three years at 14 percent annual interest or for one year at 12 percent annual interest. assume interest is paid in full at the end of each year. a. how much would sauer food company save in interest over the three-year life of the computer system if the one-year loan is utilized and the loan is rolled over (reborrowed) each year at the same 12 percent rate? compare this to the 14 percent three-year loan.