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白细胞异常形态中表现为成熟中性粒细胞核分叶能力减退的是
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Wash Co assembles and sells two types of washing machines – the Spin (S) and the Rinse (R). The company has two divisions: the assembly division, and the retail division.
The company’s policy is to transfer the machines from the assembly division to the retail division at full cost plus 10%. This has resulted in internal transfer prices, when S and R are being transferred to the retail division, of $220·17 and $241·69 respectively. The retail division currently sells S to the general public for $320 per machine and R for $260 per machine. Assume it incurs no other costs except for the transfer price.
The retail division’s manager is convinced that, if he could obtain R at a lower cost and therefore reduce the external selling price from $260 to $230 per unit, he could significantly increase sales of R, which would be beneficial to both divisions. He has questioned the fact that the overhead costs are allocated to the products on the basis of labour hours; he thinks it should be done using machine hours or even activity based costing.
You have obtained the following information for the last month from the assembly division:
Required:
(a) Using traditional absorption costing, calculate new transfer prices for S and R if machine hours are used as a basis for absorption rather than labour hours. Note: round all workings to 2 decimal places. (3 marks)
(b) Using activity based costing to allocate the overheads, recalculate the transfer prices for S and R. Note: round all workings to 2 decimal places. (8 marks)
(c) (i) Calculate last month’s profit for each division, showing it both for each product and in total, if activity based costing is used. (3 marks)
(ii) You have calculated the profits that both divisions made last month using traditional absorption costing and found them to be as follows:
* Note: small differences arise in figures because of rounding.
Required:
Given these two sets of figures and your calculations in (c) (i), discuss whether activity based costing should be implemented. Consider the decision from the view of each of the divisional managers. (6 marks)
Web Co is an online retailer of fashion goods and uses a range of performance indicators to measure the performance of the business. The company’s management have been increasingly concerned about the lack of sales growth over the last year and, in an attempt to resolve this, made the following changes right at the start of quarter 2:
Advertising: Web Co placed an advert on the webpage of a well-known online fashion magazine at a cost of $200,000. This had a direct link from the magazine’s website to Web Co’s online store.
Search engine: Web Co also engaged the services of a website consultant to ensure that, when certain key words are input by potential customers onto key search engines, such as Google and Yahoo, Web Co’s website is listed on the first page of results. This makes it more likely that a customer will visit a company’s website. The consultant’s fee was $20,000.
Website availability: During quarter 1, there were a few problems with Web Co’s website, meaning that it was not available to customers some of the time. Web Co was concerned that this was losing them sales and the IT department therefore made some changes to the website in an attempt to correct the problem.
The following incentives were also offered to customers:
Incentive 1: A free ‘Fast Track’ delivery service, guaranteeing delivery within two working days, for all continuing customers who subscribe to Web Co’s online subscription newsletter. Subscribers are thought by Web Co to become customers who place further orders.
Incentive 2: A $10 discount to all customers spending $100 or more at any one time.
The results for the last two quarters are shown below, quarter 2 being the most recent one. The results for quarter 1 reflect the period before the changes and incentives detailed above took place and are similar to the results of other quarters in the preceding year.
Required:
Assess the performance of the business in Quarter 2 in relation to the changes and incentives that the company introduced at the beginning of this quarter. State clearly where any further information might be necessary, concluding as to whether the changes and incentives have been effective.
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