Auebach Enterprises Essay Example for Free

Auebach Enterprises Essay These are not presented in scholarly discussion, but are simply the solutions. Student papers are expected to be written in scholarly discussion following APA formatting guidelines incorporating solutions and supported with scholarly research. Auerbach Enterprises manufactures air conditioners for automobiles and trucks manufactured throughout North America. The company designs its products with flexibility to accommodate many makes and models of automobiles and trucks. The company’s two main products are MaxiFlow and Alaska. MaxiFlow uses a few complex fabricated parts, but these have been found easy to assemble and test. On the other hand, Alaska uses many standard parts but has a complex assembly and testing process. MaxiFlow requires direct materials costs which total $135 per unit, while Alaska’s direct materials requirements total $110 per unit. Direct labor costs per unit are $75 for MaxiFlow and $95 for Alaska. Auerbach Enterprises uses machine hours as the cost driver to assign overhead costs to the air conditioners. The company has used a company-wide predetermined overhead rate in past years, but the new controller, Bennie Leon, is considering the use of departmental overhead rates beginning with the next year. The following planning information is available for the next year for each the four manufacturing departments within the company: Overhead Machine Costs Hours Radiator parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 80,000 10,000 Radiator assembly, weld, and test†¦. 100,000 20,000 Compressor parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 120,000 5,000 Compressor assembly and test†¦Ã¢â‚¬ ¦.. 180,000 45,000 Total $480,000 80,000 Normally, the air conditioners are produced in batch sizes of 20 at a time. A production batch of 20 units requires the following number of hours in each department: MaxiFlow Alaska Radiator parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 28 16 Radiator assembly, weld, and test†¦Ã¢â‚¬ ¦. 30 74 Compressor parts fabrication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 32 8 Compressor assembly and test†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 26 66 Total 116 164 Required: 1. Compute the departmental overhead rates using machine hours as the cost driver. 2. Compute a company-wide overhead rate using machine hours as the cost driver. 3. Compute the overhead costs per batch of MaxiFlow and Alaska assuming: (a) The company-wide rate. (b) The departmental rates. 4. Compute the total costs per unit of MaxiFlow and Alaska assuming: (a) The company-wide rate.  (b) The departmental rates. 5. Is one product affected more than the other by use of departmental rates rather than a company-wide rate? Why or why not? Auebach Enterprises. (2016, Apr 21).

A & P story Essay Example | Topics and Well Written Essays - 750 words

A & P story - Essay Example The literary term under analyse in this essay is â€Å"Sheep†. The author has used personification through its usage and has shown the distinction between followers and leaders. Thus, the â€Å"sheep† denotes a specific clan of people, who would rather stick to the prevailed norms, rules and under commandment of a leader. Their subordination is mainly due to their pecuniary constrains and also because of their social position in a society. Thus, the author has portrayed their presence mundane in a colloquial tone and through Sammy’s character he has evaluated their presence humdrum and their routine monotonous. Therefore, Sammy as a representative of youth has been depicted as an appreciator of distinction, rebel and change (Porter, p.1155). Hence, he looks at those â€Å"sheep† with abhor and abominate their trait of being a subordinate. Subsequently, he observes their apprehension towards revolution, their reluctance and fear for a change, which could ha voc their perfectly constructed so called peace. â€Å"Sheep pushing their carts down the aisle† (Bishop, p.228) Thus, â€Å"sheep† has been used to symbolize conformity without being rational at all. This sheepish trait instilled in the people made them dull, coward and subordinate of superior powers like money, authority and pre-set social norms. Hence, these dominating social authorities of 1960 era have developed and set their (Sheep) course of life and left them with little power of opinion on their own. Therefore, Queeni’s rebellion towards dress code in the A & P grocery store and Sammy’s rebellion towards instinctive relinquishment of his job are prime examples of uproar of revolution. Strokesie and Lengal have also been depicted as â€Å"sheep† like, who would think, act, dress and conduct like the rest of the sheep clan. However, they do lure for the different, but do not have the courage to appreciate, encourage or be optimistic about th e change. They prefer to stick to their sheep clan as it’s the known and safe path for them. On the other hand, Queenie (the leader) and her two friends; signified on being different, thus, they separated themselves from the others through their bathing suit style and did not shown a hint of embarrassment throughout their walk around the aisles. Updike has used Sammy’s view to portray the customers as sheep too (Kirszner & Stephen, p. 363, 2004). As they walked, flocked, acted, and contemplate in the same pattern like a sheep. They loathed the change and new flock (three girls), but couldn’t keep the awe stricken expressions out of their faces at all. The figurative â€Å"sheep† moved up and down the aisles, one behind the other in a similar patron hence, they liked the familiarity and opposed change in any form. Initially Sammy couldn’t help but be a hormone driven boy, who also praised the bare flesh of the three girls like other people in the st ore, but later in the story he realized his inclination and fascination towards these girls is due to their courage of taking a stand for their individuality. Hence, the author has laid great emphasis on individuality, which further buffs up the freedom to express this trait. Thus, one can clearly

Pervasive Computiong Research Paper Example | Topics and Well Written Essays - 1250 words

Pervasive Computiong - Research Paper Example This essay declares that the basic theory says that microprocessors can be embedded in everyday objects with the intention that they could be able to communicate information. Basically, these objects communicate with each other to carry out operations in support of the user. In fact, one of the basic goals of pervasive computing is to fade away from human observation; however the applications embedded in electronic devices must be down to business. In other words, they must be able to guess the requirements of the users in an attempt to provide them with anytime, anywhere desired information. In addition, both the terms pervasive and ubiquitous stand for "existing everywhere." This paper stresses that the target of scholars and researchers researching on pervasive computing is to build stylish products that can be used to communicate inconspicuously. Furthermore, these products are connected to the Internet and the data they produce is without problems accessible. There are many advantages of such technology based systems. This research will assess such advantages and will also outline some of the major issues in pervasive computing. This paper will also discuss some of the possible application areas of pervasive computing along with some ethical issues of pervasive computing. The pervasive computing can be implemented in a wide variety of departments, yet some of them still have not been identified. Some of the major applications of pervasive computing can be for healthcare, healthcare, environmental, transport monitoring and a lot of others. I have outlined below some of the main areas for the application of pervasive computing: (Tang; POST) Healthcare: Pervasive computing present’s opportunities for the future healthcare management all through the world, for managing and treating diseases, as well as for patient management. For example, new technology based remote sensors and monitoring technology can allow the healthcare professionals to continuously capture and analyze patients’ physiological data. In this scenario hospital and medical staff could be instantly alerted to some noticed irregularities (Tang; POST). Domiciliary care: Pervasive computing based sensors can be embedded all through the home to examine the association and fluctuations inside the ambient situation (for instance variation in temperature) to aware care-workers to some abnormality. In this scenario, the voice messages or visual displays could as well have the power to replace people to acquire medications, as video telephones could offer personal contact with family, friends and careers (Tang; POST). Intelligent transport systems: Pervasive com put