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NEW QUESTION: 1
A company manufactures a product that is sold for US $37.95. It uses an absorption-cost system. Plant capacity is 750,000 units annually, but normal volume is 500,000 units. Costs at normal volume are given below.
Fixed manufacturing overhead is budgeted at US $4.5 million. A customer has offered to purchase 100,000 units at US $25.00 each to be packaged in large cartons, not the normal individual containers. It will pick up the units in its own trucks. Thus, variable selling and administrative expenses will decrease by 60%. The company should compare the total revenue to be derived from this order with the total relevant costs of:
A. U S $2,930,000
B. U S $1.830,000
C. U S $1,880,000
D. U S $3,150,000
Answer: B
Explanation:
The necessary assumptions are that all fixed costs and the unit variable costs of direct materials, direct labor, and variable manufacturing overhead are not affected by the special order. Hence, the fixed costs are not relevant. The unit costs of direct materials and direct labor are given as US $9.80 and US $4.50, respectively. The unit variable manufacturing overhead cost is US $3.00 [ $6,000,000 total manufacturing overhead -$4,500,000 total fixed manufacturing overhead) 500,000 units normal volume]. The unit variable selling and administrative cost is US $1.00 [$2.50 x 1.0 - .6)]. Consequently, the total relevant cost of the special order is US $1,830,000 [100,000 units x $9.80 + $4.50 +$3.00 + $1.00)]. A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is to manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional off-site space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive of the leasing costs itemized above, are:
NEW QUESTION: 2
技術要件とユーザー要件を満たすようにデバイス設定を構成する必要があります。
どの2つの設定を変更する必要がありますか？回答するには、回答領域で適切な設定を選択します。
Answer:
Explanation:
Explanation:
Box 1: Selected
Only selected users should be able to join devices
Box 2: Yes
Require Multi-Factor Auth to join devices.
From scenario:
Ensure that only users who are part of a group named Pilot can join devices to Azure AD Ensure that when users join devices to Azure Active Directory (Azure AD), the users use a mobile phone to verify their identity.
NEW QUESTION: 3
You are designing a data warehouse for a software distribution business that stores sales by software title. It stores sales targets by software category. Software titles are classified into subcategories and categories. Each software title is included in only a single software subcategory, and each subcategory is included in only a single category. The data warehouse will be a data source for an Analysis Services cube.
The data warehouse contains two fact tables:
factSales, used to record daily sales by software title
factTarget, used to record the monthly sales targets by software category Reports must be developed against the warehouse that reports sales by software title, category and subcategory, and sales targets.
You need to design the software title dimension. The solution should use as few tables as possible while supporting all the requirements.
What should you do?
A. Create one table, dimSoftware, which contains Software Detail, Category, and Subcategory columns.
Connect factSales to dimSoftware with a foreign key constraint. Direct the cube developer to use a non- key granularity attribute for factTarget.
B. Create three software tables, dimSoftware, dimSoftwareCategory, and dimSoftwareSubcategory.
Connect factSales to all three tables and connect factTarget to dimSoftwareCategory with foreign key constraints. Direct the cube developer to use key granularity attributes.
C. Create three software tables, dimSoftware, dimSoftwareCategory, and dimSoftwareSubcategory and a fourth bridge table that joins software titles to their appropriate category and subcategory table records with foreign key constraints. Direct the cube developer to use key granularity attributes.
D. Create two tables, dimSoftware and dimSoftwareCategory. Connect factSales to dimSoftware and factTarget to dimSoftwareCategory with foreign key constraints. Direct the cube developer to use key granularity attributes.
Answer: A
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