A convention center is considering the installation of occupancy sensors to reduce the cost of lighting and temperature control in rooms that may be frequently unoccupied. 2 different sensors are being evaluated. Sensor A has a fixed delay but can cause frequent on/off cycling of the lights, HVAC, and ventilation systems. Sensor B is a self-optimizing sensor that uses recent room utilization to optimize the delays resulting in higher savings and less frequent cycling of systems. There are 76 rooms in the convention center. Installation of Sensor A in each room will cost $80/room and result in annual savings of approximately 850 kWh/room. Installation of Sensor B in each room will cost $190/room and result in annual savings of approximately 1,100 kWh/room. The cost of electricity is $0.04/kWh. MARR is 12%/yr. Compare the future worth of each alternative (including do nothing) over a 9-year planning horizon using an investment portfolio approach, including residual capital in the investment pool.

The production manager of rordan corporation has submitted the following quarterly production forecast for the upcoming fiscal year: 1st quarter 2nd quarter 3rd quarter 4th quarter units to be produced 10,800 8,500 7,100 11,200 each unit requires 0.25 direct labor-hours, and direct laborers are paid $20.00 per hour. required: 1. prepare the company’s direct labor budget for the upcoming fiscal year. assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. 2. prepare the company’s direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not adjusted each quarter. instead, assume that the company’s direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 2,500 hours of work each quarter. if the number of required direct labor-hours is less than this number, the workers are paid for 2,500 hours anyway. any hours worked in excess of 2,500 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor.