Meritor, a company that makes muffler assemblies for the automotive industry, is committed to the use of kanban to pull material through its manufacturing cells. meritor has designed each cell to fabricate a specific family of muffler products. fabricating a muffler assembly involves cutting and bending pieces of pipe that are welded to a muffler and a catalytic converter. the mufflers and catalytic converters are pulled into the cell based on current demand. the catalytic converters are made in a specialized cell.
catalytic converters are made in batches of 10 units and are moved in special hand carts to the fabrication cells. the catalytic converter cell is designed so that different types of catalytic converters can be made with virtually no setup loss.
meritor hires a team of consultants. the consultants suggest a partial robotic automation as well as the safety stock to be 12.5 percent. meritor implements these suggestions. the result is an increase in efficiency in both the fabrication of muffler assembly and the making of catalytic converters. the muffler assembly fabrication cell averages 16 assemblies per hour and the lead time is two hours' response time for a batch of 10 catalytic converters. how many kanban cards are needed?

Fess receives wages totaling $74,500 and has net earnings from self-employment amounting to $71,300. in determining her taxable self-employment income for the oasdi tax, how much of her net self-employment earnings must fess count? a. $74,500 b. $71,300 c. $53,900 d. $127,200 e. none of the above.

The following selected circumstances relate to pending lawsuits for erismus, inc. erismus’s fiscal year ends on december 31. financial statements are issued in march 2019. erismus prepares its financial statements according to u.s. gaap. required: indicate the amount erismus would record as an asset, liability, or not accrued in the following circumstances. 1. erismus is defending against a lawsuit. erismus's management believes the company has a slightly worse than 50/50 chance of eventually prevailing in court, and that if it loses, the judgment will be $1,000,000. 2. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages could fall anywhere in the range of $2,000,000 to $4,000,000, with any damage in that range equally likely. 3. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages will eventually be $5,000,000, with a present value of $3,500,000. 4. erismus is a plaintiff in a lawsuit. erismus's management believes it is probable that the company eventually will prevail in court, and that if it prevails, the judgment will be $1,000,000. 5. erismus is a plaintiff in a lawsuit. erismus’s management believes it is virtually certain that the company eventually will prevail in court, and that if it prevails, the judgment will be $500,000.

Alpha industries is considering a project with an initial cost of $8 million. the project will produce cash inflows of $1.49 million per year for 8 years. the project has the same risk as the firm. the firm has a pretax cost of debt of 5.61 percent and a cost of equity of 11.27 percent. the debt–equity ratio is .60 and the tax rate is 35 percent. what is the net present value of the project?