当前位置：文档之家 › 225-LECTURE 8- lecture example

225-LECTURE 8- lecture example

  • 格式：doc
  • 大小：30.50 KB
  • 文档页数：1

LECTURE 8 - READY-ROLL SKATEBOARDS – PRODUCTION DATA
For simplicity, certain unrealistic assumptions have been made in creating this production scenario:
Ready-Roll Skateboards produces one line of skateboards through two processes. In the first process
(assembly), the board is cut and shaped, ready for attachment of wheels and lacquering in the second process
(finishing). The lecture example focuses on the Finishing Process. In finishing, as soon as boards arrive at the
beginning of the conveyor belt, wheels are attached. Wheels are mechanically tightened as the boards move
along the conveyor belt, and supervisors oversee the process. At the end of the process the boards are sprayed
with lacquer. The following data relate to the past period for the Finishing Process.

Units
Opening WIP – 15,000 units 75% complete
Boards transferred in from process 1 - 10,000
Lacquered boards ready for sale - 19,000
Closing WIP – 6,000 units 2/3 complete
Costs
Opening WIP - $468,000 (T/I $210,000; DM (wheels) $120,000; DM (lacquer) 0; OH $138,000)
Transferred-in from Assembly - $150,000
Direct Materials (wheels – added at the beginning of the process) - $90,000
Direct Material (lacquer - added at the end of the process) - $38,000
Conversion costs: OH $46,000 (incurred uniformly throughout the process)
(Note: in this example, the only cost component of conversion cost is overhead. See the additional
example below which includes both DL and OH)

Assembly Finishing
[→→→→→→→→→] [→→→→→→→→→→→→→→→→→→→→→→→→]
Wheels added Lacquer added
Conversion costs incurred uniformly (mechanical
tightening, supervision (indirect labour))

Additional Example (Adapted from Horngren et al, 2009)
Pacific Chemicals operates a thermo-assembly process as the final process in its plastics plant. In the
thermo-assembly process, direct materials are added half-way through the process, and conversion costs are
added evenly through the process. The product SG-40 is transferred to finished goods after emerging from
the process. 240 units were 40% of the way through the process at the beginning of the period, and 400 units
($52,000 costs attached) were transferred into thermo-assembly during the period. 440 units of SG-40 were
completed, and closing WIP was 80% of the way through the process. Costs in opening WIP totalled
$51,600, comprising $33,600 transferred in costs and $18,000 conversion costs. Costs added during the
period were $20,400 direct materials, $8,600 direct labour and $40,000 overhead.

Required:
1. Prepare a cost of production report, journal entries, and Work in Process account to reflect the data.
2. Direct labour and overhead are shown separately in the journal entry, yet are added together in the
cost of production report. Explain.
3. Would it be incorrect to show these two costs separately in the cost of production report?
4. Why is the amount in the opening WIP balance for direct material equal to 0?
5. What two check figures can you use in the above to have some confidence in the result of your work?

合集下载

Lecture 8

Lecture 8


5. appositive
His hobby, making model airplanes, is very interesting.
6. attribute
The factory built a swimming pool last year. Our teacher uses a very good teaching m object
The commonly-used verb and adjective phrases are: keep on, count on, look forward to, object to, oppose to, do away with, persist in, dream of, get around to, refrain from, resort to, go in for, insist on, think of, succeed in, put off, be used to, accustomed to, be keen on, be proud of, be subject to, etc. Who is responsible for organizing this excursion? If you persist in breaking the law, you’ll go to prison. We are looking forward to seeing you again.
I am sure of his coming in time. （一般式主动态） He is proud of being selected as monitor. （一般式被动态） I’m confident of his having passed the exam. （完成式主动态） He complained of having been wronged by others. （完成式被动态） 8.1.2 Functions of gerund 1. subject Asking for help is sometimes necessary. Eating too much is not good for your health. Teaching offers something besides money and power.
Lecture08

Lecture08


Introduction to the Theory of Computation
5
Context-Free Grammars
Nov. 11
Example
A context-free grammar
G:
S → aSb S →λ
A derivation:
S ⇒ aSb ⇒ aaSbb ⇒ aabb
Introduction to the Theory of Computation
19
Derivation Trees
Nov. 11
S → AB A → aaA | λ B → Bb | λ
A
S ⇒ AB
S
B
Introduction to the Theory of Computation
21
S → AB A → aaA | λ B → Bb | λ
() ((( ))) (( ))
Introduction to the Theory of Computation
15
Definition: Context-Free Grammars
Grammar Variables
G = (V , T , S , P )
Terminal symbols Start variable
L is context-free
if and only if there is a grammar
G with L = L(G )
Introduction to the Theory of Computation
17
Derivation Order
1. S → AB
2. A → aaA 3. A → λ
2006至2014年英语专八听力mini-lecture真题及答案

2006至2014年英语专八听力mini-lecture真题及答案

2014ANSWER SHEET 1 (TEM8)PART I LISTENING COMPREHENSION SECTION A MINI-LECTUREHow to Reduce StressLife is full of things that cause us stress. Though we may not like stress, we have to live with it. I. Definition of stress A. (1) reaction (1) physicali.e. force exerted between two touching bodies B. human reactioni.e. response to (2) on someone (2) a demand e.g. increasein breathing, heart rate, (3) (3) blood pressure or muscle tension II. (4) (4) Category of stress A. positive stress —where it occurs: Christmas, wedding, (5) (5) a job B. negative stress —death III. Ways to cope with stress where it occurs: test-taking situations, friend’ｓA. recognition of stress signals—monitor for (6) of stress (6) signals —find ways to protect oneself B. attention to body demand—effect of (7) (7) exercise and nutrition C. planning and acting appropriately — reason for planning —(8) of planning (8) result D. lea rning to (9) (9) accept —e.g. delay caused by traffic E. pacing activities—manageable task —(10) (10) reasonable speed2013SECTION A MINI-LECTUREWhat Do Active Learners Do?There are difference between active learning and passive learning.Characteristics of active learners:I. reading with purposesA. before reading: setting goalsB. while reading: (1) ________II. (2) ______ and critical in thinkingi.e. information processing, e.g.-- connections between the known and the new information-- identification of (3) ______ concepts-- judgment on the value of (4) _____.III. active in listeningA. ways of note-taking: (5) _______.B. before note-taking: listening and thinkingIV. being able to get assistanceA. reason 1: knowing comprehension problems because of (6) ______.B. Reason 2: being able to predict study difficultiesV. being able to question informationA. question what they read or hearB. evaluate and (7) ______.VI. Last characteristicA. attitude toward responsibility-- active learners: accept-- passive learners: (8) _______B. attitude toward (9) ______-- active learners: evaluate and change behaviour-- passive learners: no change in approachRelationship between skill and will: will is more important in (10) ______.Lack of will leads to difficulty in college learning.参考答案：1. checking their understanding2. reflective on information3. incomprehensible4. what you read5. organized6. monitoring their understanding7. differentiate8. blame9. performance10. active learningSection A Mini-lecture或者1、checking understanding。

Lecture 8

Lecture 8


Determining the Market Compensating Differential
w1 - w0 S ^
P (w1 -w0)*
Dw^ MIN D
The supply of labor to risky jobs slopes up because as the wage gap between the risky job and the safe job increases, more and more workers are willing to work in the risky job. The demand curve slopes down because fewer firms will offer risky working conditions if risky firms have to offer high wages to attract workers. The market compensation differential equates supply and demand, and gives the “bribe” required to atty risky firms.
Probability of Injury
0
1
W
Highly Averse to Risk Moderately Averse to Risk
UL
UH Risk
People differ in their aversion to the risk of being injured. Those who are very sensitive to this risk will require large wage increases for any increase in risk (UH), while those who are less sensitive will require smaller wage increases to hold utility constant (UL).