PROBLEM 5-47 STEPS IN PREPARING A PRODUCTION REPORT L01 LO2 LO3 104 Recently, Blair Designs expanded its market by becoming an original equipment supplier to Smith Pty Ltd. Blair Designs produces factory upgraded speakers specifically for Smith Pty Ltd. The speaker cabinets and associated components are outsourced with assembly remaining in-house. Blair Designs assemble the product by placing the speakers and other components in cabinets that define an audio package upgrade. Speaker cabinets and associated components are added at the beginning of the assembly process. Assume that Blair Designs uses the weighted average method to cost out the audio package. The following are cost and production data for the assembly process for April Production: Units in process, 1 April, 60% complete 600 000 Units completed and transferred out 1 500 000 Units in process, 30 April, 20% complete 300 000 Costs: WIP, 1 April: Cabinets $ 1 200 000 Components 12 600 000 Conversion costs 5 400 000 Costs added during April: Cabinets $ 2 400 000 Components 25 200 000 Conversion costs 8640 000 REQUIRED: 1 Prepare a physical flow analysis for the assembly department for the month of April. 2 Calculate equivalent units of production for the assembly department for the month of April. 3 Calculate unit cost for the assembly department for the month of April. 4 Calculate the cost of units transferred out and the cost of EWIP inventory. 5 Prepare a cost reconciliation for the assembly department for the month of April.

 

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Acetic acid diffuses into a non diffusing film of water of 1 mm thickness. The concentration of acid on the opposite sides of the film are 9 and 3% of acid by weight. The diffusivity at this temperature is 0.95 × 10–9 m2/s. Determine the rate of diffusion of acid. The molecular weight of the acid is 60. The density of the solution with 9% acid is 1012 kg/m3 and for the 3% solution it is 1003.2 kg/m3.

 

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Anyone have the act test article, questions and ansewer

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1-Why does the United States require a national transportation policy?

a)To determine requirements and establish priorities

b)To regulate the different modes of transportation

c)To establish the security requirements for air passengers and cargo

d)To establish that only the federal government can regulate interstate transportation

e)To collect user fees from the beneficiaries of the transportation system

2-The United States government has frequently attempted to “promote” transportation. Promotion connotes:

a)the advertisement or marketing of US transportation services to international buyers

b)the regulation of carriers to rectify imperfections in the marketplace

c)encouragement or aid so transportation can grow and survive

d)advocating funding from private transportation users

e)the pricing of transportation services to ensure the proper allocation of capacity to carriers to meet shipper requirements

3-Which of the following is true regarding the public promotion of pipelines?

a)Pipelines are promoted through the collection of user fees for products moving through interstate pipelines

b)Pipelines are the only mode to have received no form of government promotion

c)Pipelines have benefitted through the government’s exercise of eminent domain

d)Pipelines have benefits through the minimum rates imposed on rail and water carriers

e)Pipelines have been promoted through the use of home flag rules

 

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