Zeta, Inc., produces handwoven rugs. Budgeted production is 5,000 rugs per month and the standard direct labor required to make each rug is 2 hours. All overhead is allocated based on direct labor hours. Zeta's manager is interested in what caused the recent month's $3,000 unfavorable overhead variance. The following information was available to aid in the analysis:

	Budgeted Amounts					Actual Results
Production in units			5,000					4,500
Total labor hours			10,000					9,000
Total variable overhead		$	60,000				$	55,000
Total fixed overhead			40,000					38,000
Total overhead		$	100,000				$	93,000

a.	What was the overhead spending variance for the month? b. What was the overhead volume variance?

 

 

 

 

 

 

 

 

 

 

a.       What was the overhead spending variance for the month?

b.       What was the overhead volume variance?

c.       What corrective actions should Zeta’s manager undertake related to the unfavorable overhead variance?

 

 

 

 

                                                                                                                                                                                                                        

 

 

 

 

 

 

 

 

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City, analyze its existing efforts related to climate change planning, and propose a
Semester Project Poster Due May 8, 2014
UBPL 300 Paper Due May 12, 2014
This project is designed to allow you to synthesize what you have learned about planning American cities this
semester. In it, you will pick a city, analyze its existing efforts related to climate change planning, and propose a
future course of action for the city to improve its efforts. The particular tasks and guidelines are laid out below.
This project consists of two main parts: a paper and a poster.
Part I: Paper
Section 1: Introduction and Background (1-2 pages)
• Introduction ……. ….

o Address the topic of the paper, why it is important, and preview some of your main points
o Think about what your ‘hook’ is; that is, what will get the reader interested right from the beginning
• Background
o Describe key features of your city’s geography, social and economic history, previous planning efforts,
and other characteristics that might be relevant to its climate change planning efforts
o Think of this as orienting a reader who knows little about your city to its situation today
o For example, if your city is Houston, you’d talk about how it is close to the coast in a low-lying area
vulnerable to floods and hurricanes; how it is a major oil industry city with boom and bust economic
cycles; how it has vote Democratic in its urban areas but the region and state are quite politically
conservative; how it does not have zoning, and so on.
Section 2: Current Climate Change Planning (2-4 pages)
• Mitigation Efforts
o Describe what efforts the city has undertaken to date to reduce its Greenhouse Gas Emissions
o This task will likely require looking at the city’s Climate Action Plan, Comprehensive Plan,
Sustainability Plan or other related plans. You may also find it useful to look at the municipal website
and the website of local organizations, newspaper articles, and other sources.
• Adaptation Efforts
o Describe what efforts the city has taken to date to prepare for and adapt to the impacts of climate
change.
o This task will likely require looking at the city’s Climate Action Plan, Natural Hazard Mitigation Plan
or other related plans. You may also find it useful to look at the municipal website and the website of
local organizations, newspaper articles, and other sources. ……. ….

• Gap analysis
o Identify what you see as the strengths and weaknesses of the city’s climate planning efforts
o Highlight the gaps in the planning that you feel need to be addressed in the next few years
o For this task, you may find it helpful to look at some of the climate change planning guidance
documents and links available on Blackboard in the Semester Project folder. These references will
provide examples of what other cities in the US and elsewhere are doing (or what experts recommend
that cities should do) that can help you identify what your city is not doing that it could be doing.
Section 3: Future Directions for next 5 to 10 years (2-3 pages)
• Goals, Data and Policies
o Lay out some recommendations for a) updating or adding mitigation and adaptation goals for the city;
b) identifying what types of data the city appears to need to be able to plan effectively; and c)
innovative polices or actions the city should pursue to reduce emissions and risk
o For this task, you also may find it helpful to look at the resources in the Semester Project folder on
Blackboard.
• Stakeholders, Implementation and Monitoring
o Identify the a) stakeholders that need to be involved in successful mitigation and adaptation planning
(with a particular eye to identifying stakeholders that have not been involved to date that should be); b)
what you think some of the obstacles to implementing your recommended policies and actions will
likely be; and c) what things the city should monitor to track its progress over time.
o For this task, you also may find it helpful to look at the resources in the Semester Project folder on
Blackboard.
Paper requirements:
• All pages guidelines refer to double-spaced lengths, 12 point font, 1” margins. The shortest the text of the
paper should be is 6 full pages and the maximum is 10 full pages, not including figures, references or other
additions.
• Papers should be visually attractive with maps, images, charts and other figures where appropriate. Also,
strategic use of section headers, bullets and other formatting can be the paper easier to read.
• All sources must be appropriately referenced in the text (e.g. parenthetical notion, footnotes, etc.) and in
cumulative list of references at the end of the paper. ……. ….

Part II: Poster
During the last class session, students will present their plans using Posters they have developed using Power Point
(or some other program that you may be familiar with). Key points to keep in mind in designing a poster include
making sure the poster:
• Is visually appealing from far and close,
• Is informative and addresses the key points in assignment,
• Is organized with a logical flow, and
• Exhibits attention to detail (matching colors and shapes, spelling, grammar, etc.)
Here are a couple of poster resources you may find helpful:
• www.seniorsequence.net/index.php/class/tutorials/poster-design
• http://www.posterpresentations.com/html/free_poster_templates.html
We will use a structured evaluation process in which students review each other’s posters. We will discuss this
more in class.
Which city should you choose?
As long as your choice is an American city, it is up to you. However, the project will be much easier and more
enjoyable for you if the city you pick has done at least some climate planning already.
I will require that by March 29th you let me know your city and send me the link to (or a pdf of) its climate change
plan (if it has one) or another plan that addresses climate change in some way (e.g. comprehensive plan or
sustainability plan).
Some useful links for picking a plan include:
• http://www.icleiusa.org/actioncenter/
planning/List%20of%20U.S.%20Sustainability%20and%20Climate%20Plans.pdf
• http://www.georgetownclimate.org/adaptation/state-and-local-plans
Important Dates:
• March 29th – send Ward your city and the climate relevant plan.
• April 3rd – semester project outline turned in hard copy (1-2 pages indicating sources you will use)
• April 18th – draft of first section (Introduction and Background) of paper due in hard copy
• May 8th – Poster session
• May 12th – Papers due in hard copy and digital copy (5:00 pm) ……. ….

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“S Corporation Status” Please respond to the following:

• At this point in the course, you are now familiar with the different options a business owner has in determining the form of business to select. From the e-Activity, determine one (1) advantage to selecting an S corporation status. Provide a rationale for your advantage.
• From the e-Activity, determine one (1) disadvantage to selecting an S corporation status. Provide support for your determination.

• Posted: 4 years ago
• Due: 26/01/2016
• Budget: $3

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Question

Non-profit companies (typically 501 C 3) are positioned to help others in need with such services as cancer research, etc. Non-profits typically channel all funds right back into he organization. Can ANY for-profit organization say they exist purely for helping others in society? Do for-profits funnel all extra funds back into the organization, or…does a chunk of earninngs go toward bonuses and similar awards that find their way into the executives (and in come cases, employees) bank accounts?

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