Mountain Maples is a mail-order nursery dedicated to growing,
selling, and shipping beautiful Japanese Maple trees....
Mountain Maples is a mail-order nursery dedicated to growing,
selling, and shipping beautiful Japanese Maple trees. Located on a
ridge-top in Mendocino County, northern California, Mountain Maples
offers two distinctive types of Japanese Maples: Butterfly and
Moonfire. The trees are sold after five growing seasons, and
revenue and cost data for each tree type (for the most recent year)
are as follows:
Units sold
Selling Price per Unit
Variable cost per Unit
Butterfly
600
$300
$ 150
Moonfire
400
400
300...
The Regal Cycle Company manufactures three types of bicycles—a
dirt bike, a mountain bike, and a...
The Regal Cycle Company manufactures three types of bicycles—a
dirt bike, a mountain bike, and a racing bike. Data on sales and
expenses for the past quarter follow:
Total
Dirt
Bikes
Mountain
Bikes
Racing
Bikes
Sales
$
929,000
$
265,000
$
405,000
$
259,000
Variable
manufacturing and selling expenses
460,000
111,000
195,000
154,000
Contribution
margin
469,000
154,000
210,000
105,000
Fixed expenses:
Advertising, traceable
69,500
8,800
40,400
20,300
Depreciation of special equipment
43,400
20,500
7,700
15,200
Salaries
of product-line managers
116,700...
CREATE TABLE Orders
(Order# NUMBER(4),
Customer# NUMBER(4),
OrderDate DATE NOT NULL,
ShipDate DATE,
ShipStreet VARCHAR2(18),
ShipCity...
CREATE TABLE Orders
(Order# NUMBER(4),
Customer# NUMBER(4),
OrderDate DATE NOT NULL,
ShipDate DATE,
ShipStreet VARCHAR2(18),
ShipCity VARCHAR2(15),
ShipState VARCHAR2(2),
ShipZip VARCHAR2(5),
ShipCost NUMBER(4,2),
CONSTRAINT orders_order#_pk PRIMARY KEY(order#),
CONSTRAINT orders_customer#_fk FOREIGN KEY (customer#)
REFERENCES customers(customer#));
INSERT INTO ORDERS
VALUES
(1000,1005,TO_DATE('31-MAR-09','DD-MON-YY'),TO_DATE('02-APR-09','DD-MON-YY'),'1201
ORANGE AVE', 'SEATTLE', 'WA', '98114' , 2.00);
INSERT INTO ORDERS
VALUES
(1001,1010,TO_DATE('31-MAR-09','DD-MON-YY'),TO_DATE('01-APR-09','DD-MON-YY'),
'114 EAST SAVANNAH', 'ATLANTA', 'GA', '30314', 3.00);
INSERT INTO ORDERS
VALUES
(1002,1011,TO_DATE('31-MAR-09','DD-MON-YY'),TO_DATE('01-APR-09','DD-MON-YY'),'58
TILA CIRCLE', 'CHICAGO', 'IL', '60605', 3.00);
INSERT INTO ORDERS
VALUES
(1003,1001,TO_DATE('01-APR-09','DD-MON-YY'),TO_DATE('01-APR-09','DD-MON-YY'),'958
MAGNOLIA LANE', 'EASTPOINT', 'FL', '32328', 4.00);...
Decision on Accepting Additional Business
Miramar Tire and Rubber Company has capacity to produce 255,000
tires....
Decision on Accepting Additional Business
Miramar Tire and Rubber Company has capacity to produce 255,000
tires. Miramar presently produces and sells 195,000 tires for the
North American market at a price of $97.00 per tire. Miramar is
evaluating a special order from a South American automobile
company, Rio Motors. Rio Motors is offering to buy 30,000 tires for
$82.65 per tire. Miramar’s accounting system indicates that the
total cost per tire is as follows:
Direct materials
$37
Direct labor
14...
Table 11-1
14. Consider the town of Springfield with only three residents,
Sophia, Amber, and Cedric....
Table 11-1
14. Consider the town of Springfield with only three residents,
Sophia, Amber, and Cedric. The three residents are trying to
determine how large, in acres, they should build the public park.
The table below shows each resident’s willingness to pay for each
acre of the park.
Acres
Sophia
Amber
Cedric
1
$10
$24
$6
2
8
18
5
3
6
14
4
4
3
8
3
5
1
6
2
6
0
4
1
7
0
2
0...
Cost Structures for Global
Shippers Inc.
Management from Global Shippers Inc,
an international shipping business, is...
Cost Structures for Global
Shippers Inc.
Management from Global Shippers Inc,
an international shipping business, is in the process of assessing
the choice between two different cost structures for the business.
Option A has relatively higher variable costs per unit shipped but
lower annual fixed costs, while Option B has the
opposite—relatively lower variable costs in its cost structure but
higher fixed costs. Assume that delivery selling prices per unit
are constant. The table below contains critical information in
making...
Break-Even in Units, After-Tax Target Income, CVP Assumptions
Campbell Company manufactures and sells adjustable canopies that...
Break-Even in Units, After-Tax Target Income, CVP Assumptions
Campbell Company manufactures and sells adjustable canopies that
attach to motor homes and trailers. The market covers both new unit
purchases as well as replacement canopies. Campbell developed its
business plan for the year based on the assumption that canopies
would sell at a price of $400 each. The variable costs for each
canopy were projected at $200, and the annual fixed costs were
budgeted at $120,000. Campbell’s after-tax profit objective was...
Break-Even in Units, After-Tax Target Income, CVP
Assumptions
Campbell Company manufactures and sells adjustable canopies that...
Break-Even in Units, After-Tax Target Income, CVP
Assumptions
Campbell Company manufactures and sells adjustable canopies that
attach to motor homes and trailers. The market covers both new unit
purchases as well as replacement canopies. Campbell developed its
business plan for the year based on the assumption that canopies
would sell at a price of $400 each. The variable costs for each
canopy were projected at $200, and the annual fixed costs were
budgeted at $120,000. Campbell’s after-tax profit objective was...