The Director of Sales, Jorge Muñoz, has approached you to recommend training for new sales representatives.

In the form of an e-mail (placed in a Word Document), complete the following:

• Identify the training objectives
  • What will the trainee know and be able to do upon completion of training?
  • Include the quality of performance and the conditions under which performance occurs.
• Write up an audience analysis that includes the following:
  • Skills, needs, and interests of the target training group
  • Relevant background knowledge
  • When, where, and how the training should be delivered
  • Any additional information you think is important to include
• Direct your recommendations to Mr. Muñoz

To help you identify the type of work sales representatives perform, check out the Occupational Outlook Handbook published by the U.S. Department of Labor – Bureau of Labor Statistics (using the resources in course materials). Perform your search by job title or by using an alphabetical search

 

 2-pages APA Format

 

Journal:

Hershey Company 

Go the Hershey website to learn how to make Hershey chocolate. (There is also a “print friendly” version of the chocolate making process at the end of the video.)  Review the process and take a look at some of the videos. Pay particular attention to the process steps of milling and pressing, mixing the ingredients, and refining.

In at least one paragraph, describe the costing system that you would recommend Hershey use  to account for its cost of goods sold and why. Include a few product costs you think would be traceable, which costs should be allocated, and how Hershey should account and apply the manufacturing overhead costs

 

Week 3 assignment all original work NO OLD COPIED WORK;

 

ACC 206 Week Three Assignment

 

 

 

  Please complete the following five exercises below in either Excel or a word document (but must be single document). You must show your work where appropriate (leaving the calculations within Excel cells is acceptable). Save the document, and submit it in the appropriate week using the Assignment Submission button.

 

 

 

1. Overhead application: Working backward

 

The Towson Manufacturing Corporation applies overhead on the basis of machine hours. The following divisional information is presented for your review:

 

	Division A	Division B
Actual machine hours	22,500	?
Estimated machine hours	20,000	?
Overhead application rate	$4.50	$5.00
Actual overhead	$110,000	?
Estimated overhead	?	$90,000
Applied overhead	?	$86,000
Over- (under-) applied overhead	?	$6,500

 

Find the unknowns for each of the divisions.

 

 

 

1. Computations using a job order system

 

General Corporation employs a job order cost system. On May 1 the following balances were extracted from the general ledger;

 

 

 

Work in process           $ 35,200

 

Finished goods                         86,900

 

Cost of goods sold       128,700

 

 

 

Work in Process consisted of two jobs, no. 101 ($20,400) and no. 103 ($14,800). During May, direct materials requisitioned from the storeroom amounted to $96,500, and direct labor incurred totaled $114,500. These figures are subdivided as follows:

 

 

 

Direct Materials   Direct Labor Job No.   Amount   Job No.   Amount 101   $5,000   101   $7,800 115   19,500   103   20,800 116   36,200   115   42,000 Other   35,800   116   18,000     $96,500   Other   25,900             $114,500

 

 

 

Job no. 115 was the only job in process at the end of the month. Job no. 101 and three “other” jobs were sold during May at a profit of 20% of cost. The “other” jobs contained material and labor charges of $21,000 and $17,400, respectively.

 

 

 

General applies overhead daily at the rate of 150% of direct labor cost as labor summaries are posted to job orders. The firm’s fiscal year ends on May 31.

 

Instructions:

 

1. Compute the total overhead applied to production during May.

2. Compute the cost of the ending work in process inventory.

3. Compute the cost of jobs completed during May.

4. Compute the cost of goods sold for the year ended May 31.

    

    

 

1. High-low method
   The following cost data pertain to 20X6 operations of Heritage Products:

 

	Quarter 1	Quarter 2	Quarter 3	Quarter 4
Shipping costs	$58,200	$58,620	$60,125	$59,400
Orders shipped	120	140	175	150

 

 

 

The company uses the high-low method to analyze costs.

 

1. Determine the variable cost per order shipped.

2. Determine the fixed shipping costs per quarter.

3. If present cost behavior patterns continue, determine total shipping costs for 20X7 if activity amounts to 570 orders.

    

 

1. Break-even and other CVP relationships

 

Cedars Hospital has average revenue of $180 per patient day. Variable costs are $45 per patient day; fixed costs total $4,320,000 per year.

 

1. How many patient days does the hospital need to break even?

2. What level of revenue is needed to earn a target income of $540,000?

3. If variable costs drop to $36 per patient day, what increase in fixed costs can be tolerated without changing the break-even point as determined in part (a)?

    

 

1. Direct and absorption costing

 

The information that follows pertains to Consumer Products for the year ended December 31, 20X6.

 

Inventory, 1/1/X6	24,000 units
Units manufactured	80,000
Units sold	82,000
Inventory, 12/31/X6	? units
Manufacturing costs:
Direct materials	$3 per unit
Direct labor	$5 per unit
Variable factory overhead	$9 per unit
Fixed factory overhead	$280,000
Selling & administrative expenses:
Variable	$2 per unit
Fixed	$136,000

 

 

 

The unit selling price is $26. Assume that costs have been stable in recent years.

 

 

 

Instructions:

 

1. Compute the number of units in the ending inventory.

2. Calculate the cost of a unit assuming use of:

 

1. Direct costing.

2. Absorption costing.

 

1. Prepare an income statement for the year ended December 31, 20X6, by using direct costing.

2. Prepare an income statement for the year ended December 31, 20X6, by using absorption costing.