Garza and Neely, CPAs, are preparing their service revenue (sales) budget for the coming year (2012). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below.

Question 1

Garza and Neely, CPAs, are preparing their service revenue (sales) budget for the coming year (2012). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below.

Department		Quarter 1		Quarter 2		Quarter 3		Quarter 4
Auditing		2,540		1,860		2,360		2,550
Tax		3,180		2,780		2,160		2,880
Consulting		1,770		1,770		1,770		1,770

Average hourly billing rates are: auditing $81, tax $95, and consulting $101.

Prepare the service revenue (sales) budget for 2012 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue.

GARZA AND NEELY, CPAs Sales Revenue Budget For the Year Ending December 31, 2012
	Quarter 1			Quarter 2
Dept.	Billable Hours	Billable Rate	Total Rev.	Billable Hours	Billable Rate	Total Rev.
Auditing		$	$		$	$
Tax
Consulting
			$			$

GARZA AND NEELY, CPAs Sales Revenue Budget For the Year Ending December 31, 2012
Quarter 3				Quarter 4
Dept.	Billable Hours	Billable Rate	Total Rev.	Billable Hours	Billable Rate	Total Rev.
Auditing		$	$		$	$
Tax
Consulting
			$			$

GARZA AND NEELY, CPAs Sales Revenue Budget For the Year Ending December 31, 2012
Year
Dept.	Billable Hours	Billable Rate	Total Rev.
Auditing		$	$
Tax
Consulting
			$

Question 2

Stanton Company is planning to produce 2,000 units of product in 2012. Each unit requires 2.50 pounds of materials at $6.70 per pound and a half-hour of labor at $16.00 per hour. The overhead rate is 70% of direct labor.

(a) Compute the budgeted amounts for 2012 for direct materials to be used, direct labor, and applied overhead.

Direct materials		$
Direct labor		$
Overhead		$

(b) Compute the standard cost of one unit of product. (Round answer to 2 decimal places, e.g. 2.75.)

Standard cost

$

Question 3

In Harley Company it costs $28 per unit ($18 variable and $10 fixed) to make a product that normally sells for $40. A foreign wholesaler offers to buy 3,910 units at $23 each. Harley will incur special shipping costs of $2 per unit. Assuming that Harley has excess operating capacity.

Indicate the net income (loss) Harley would realize by accepting the special order. (If an amount reduces the net income for Increase (Decrease) column then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). Enter all other amounts in all other columns as positive and subtract where necessary.)

			Reject Order		Accept Order		Net Income Increase (Decrease)
Revenues			$		$		$
Costs—Manufacturing
Shipping
Net income/(loss)			$		$		$

The special order should be .

Question 4

Vintech Manufacturing incurs unit costs of $7 ($5 variable and $2 fixed) in making a subassembly part for its finished product. A supplier offers to make 10,900 of the part at $6.20 per unit. If the offer is accepted, Vintech will save all variable costs but no fixed costs.

Prepare an analysis showing the total cost saving, if any, Vintech will realize by buying the part. (If an amount reduces the net income for Increase (Decrease) column then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). Enter all other amounts in all other columns as positive and subtract where necessary.)

		Make		Buy		Net Income Increase (Decrease)
Variable manufacturing costs		$		$		$
Fixed manufacturing costs
Purchase price
Total annual cost		$		$		$

The decision should be to .

Question 5

Ridley Company has a factory machine with a book value of $80,100 and a remaining useful life of 6 years. A new machine is available at a cost of $213,000. This machine will have a 6-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $600,600 to $414,400.

Prepare an analysis showing whether the old machine should be retained or replaced. (If an amount reduces the net income for Increase (Decrease) column then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). Enter all other amounts in all other columns as positive and subtract where necessary.)

		Retain Equipment		Replace Equipment		Net 6-Year Income Increase (Decrease)
Variable manufacturing costs		$		$		$
New machine cost
Total		$		$		$

The old factory machine should be

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Molds and Yeasts

Both molds and yeasts are considered fungi. Using the South University Online Library or the Internet read and research about molds and yeasts.

Based on your research, respond to the following:

• Compare and contrast between molds versus yeasts. (Note: Click here for the template to compare and contrast between molds versus yeasts.)
• Human infectious diseases caused by fungi classified as superficial, cutaneous, subcutaneous, and systemic mycoses. What specific characteristics distinguish each of these categories?
• What are the regions of the human body where mycotic diseases can be observed?
• 
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PCR has been developed as a technology for correcting gene defects, thereby advancing the diagnostic aspects of molecular biology, especially for infectious and diagnostic diseases.

Using the South University Online Library or the Internet, research on PCR. Based on your research, respond to the following:

• What is PCR? Describe the technique in detail.
• What enzyme is used in this process and how is the enzyme used in PCR different from others?
• What is that enzyme's function in the cell?
• How has PCR changed microbiology?
• Use this book Cowan, M.K., (2012). Microbiology: A System Approach (3rd ed.).  New York, NY: The McGraw-Hill Companies, Inc 
• Apa format and intext citations be descriptive to the questions plz

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The Wealth of Nations

In his famous book The Wealth of Nations, Adam Smith stated: “It is not from the benevolence of the butcher, the brewer, or the baker that we expect our dinner, but from their regard to their own interest. We address ourselves, not to their humanity but to their self-love, and never talk to them of our own necessities but of their advantages.”



What do you think Adam Smith meant in this statement? Try to use concepts seen in this unit such as specialization, mutual gains from trade, market coordination, etc in your interpretation.

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Orgnaization theory : Multiple Perspectives : “I

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n considering the influence that technology in general or any single technology has over human affairs, it is … necessary to consider not only the technology and its presumed “imperatives,” but also the key human agents of the technology, the organisations in which they operate, and how these influence the course of technological change” (Rudi, 257).

Select two of the four perspectives and discuss how they provide different insights into the relations between technology, organisations, management and employees.

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What are the problems that climate change poses for the global community? What is the current negotiating position of the United Nations and the USA in the annual Conference of the Parties negotiations?

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