1. Calculate the cost per unit of Trophies, Plaques and Medallions based on a single plantwideoverhead rate, if total overhead is allocated based on total direct costs.2. Calculate the cost per unit of Trophies, Plaques and Medallions based on departmentaloverhead rates, where forming department overhead costs are allocated based on directlabour costs of the forming department, assembly department overhead costs are allocatedbased on total direct costs of the assembly department and packaging department overheadcosts are allocated based on direct materials costs of the packaging department.3. Calculate the cost per unit of Trophies, Plaques and Medallions if Tarquin allocates overheadcosts in each department using activity-based costing.4. Explain how the disaggregation of information could improve or reduce decision quality

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1. Calculate the opportunity cost of preserving Nigula bog as a nature reserve. Use the data below assuming the next-best alternative use of Nigula bog is using peat as an energy source The peat deposit of Nigula bog covers about 2,000 hectares. The annual harvest from one hectare is about100 tonnes and one tonne of peat contains 3 megawatt hours (MWh) of energy Assume that peat is sold on a competitive market and the market price is Euro 30 per tonne. The nearby power plant buys the annual peat production and earns Euro 50 per MWh from sales of electricity and heat. Other inputs cost Euro 10 per MWh. 2. The number of visitors to the zoo and the entrance fee is shown in the table below: Entrance fee, Euro Number of visitors per da 0 6 12 800 600 400 200 0 Calculate the change in consumer surplus if the entrance fee increases from three (3) to nine Euro (9). How does the price increase affect the revenue of the zoo? 3. Take the following data as referring to 2000 (they come from UNDP (2001), P and A are for 1999 and T uses CO2 data for 1997), and the world as being the sum of these three groups of nations P, million capita T. CO2 tonnes/S Rich OECD 848 EE and CIS 398 Developing 26,050 6,290 3.530 0.0005 0.001 0.0006 4610 a. Calculate total world CO2 emissions in 2000 b. Work out the 2000 group shares of total population and CO2 emissions.

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1)Calculate GMROI and inventory turnover given annual sales of $20,000, average inventory (at cost) of $4,000 and a gross margin of 45%. (1point) 2)Using the following information, calculate additions to stock: (1 point) Sales$26,000 EOM stock$100,000 BOM stock$88,000 3)Using the following information, calculate the average BOM stock-to-sales ratio for a six-month merchandise budget plan: ( 2 points). GMROI 130% Gross Margin 46% 4)Today is July 19. Buyers at two different stores are attempting to assess current open-to-buy given the following information: Store A: Actual BOM stock$50,000 Monthly additions actual$25,000 Merchandise on order to be delivered$10,000 Planned monthly sales Planned reductions$30,000 $5,000 Planned EOM stock$65,000 Store B: Actual BOM stock$75,000 Monthly additions actual$30,000 Merchandise on order to be delivered$12,000 Planned monthly sales Planned reductions$40,000 $6,000 Planned EOM stock$75,000 What is the open-to-buy on July 19? What does this number mean to you for each store? (2 points). 5)What is the order point and how many units should be reordered if a food retailer has an item with a 7-day lead-time, 10-day review time, and daily demand of 8 units? Say 70 units are on hand and the retailer must maintain a backup stock of 20 units to maintain a 98 percent service level? (1 point). 6)A retailer is expecting a good month and is adjusting the sales forecast upward by $750. Using the following information, calculate the March open-to-buy: ( 1 point). Planned purchases (March)$32,000 Monthly additions actual21,000 Merchandise on order (March)8,000 Open-to-buy unused (February)2,000 7)The Sports Shop has beginning inventory of $12,000 and planned ending inventory of $13,400. Planned sales for the period are $5,800. Calculate the open-to-buy for the month. (1 pont). 8)What is the reorder point, and how many units should be reordered if a retailer has an item that has a lead time of 10 days, a review time of 15 days, daily demand of 18 units, and there are 82 units on hand and the retailer must maintain a backup stock of 27 units to maintain a 95% service level? (1 point).

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1. Compare the accuracy of an adaptive quadrature based on Simpson's method to an adaptive quadrature based on the rectangle method for the integral given in the previous problem.

2. Answer the previous question for the function y = sin x.

3. Give a specific example of a function for which adaptive quadrature would be likely to give a drastically more accurate result than the other methods.

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1.Churches, museums and charities are examples of services of A.government sector B.private non-profit sector C.manufacturing sector D.business sector 2. Characteristics of services include A.variability and inseparability B.intangibility C.perishability D.all of the above 3. According to categories of services mix, and products that have no accompanying services are classified as A.tangible goods with accompanying services B.pure tangible goods C.pure services D.major service with minor goods 4. Considering categories of services mix, meal of restaurant is classified as example of A.pure services B.major service with minor goods C.tangible goods with accompanying services D.pure tangible goods 5. Qualities of product that are hard for buyers to evaluate even after purchasing product are classified as A.minor qualities B.search qualities C.credence qualities D.experience qualities

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