The wheat harvesting season in the american midwest is short, and most farmers deliver their truck-loads of wheat to a giant central storage bin within a two-week span. because of this, wheat-filled trucks waiting to unload and return to the fields have been known to back up for a block at the receiving bin. the central bin is owned cooperatively, and it is to every farmer's benefit to make the unloading/storage process as efficient as possible. the cost of grain deterioration caused by unloading delays, the cost of truck rental, and idle driver time are significant concerns to the cooperative members. although farmers have difficulty quantifying crop damage, it is easy to assign a waiting and unloading cost for truck and driver of $ 18 per hour. the storage bin is open and operated 16 hours per day, 7 days per week, during the harvest season and is capable of unloading 35 trucks per hour according to an exponential distribution. full trucks arrive all day long (during the hours the bin is open) at a rate of about 30 per hour, following a poisson pattern. to the cooperative get a handle on the problem of lost time while trucks are waiting in line or unloading at the bin, find the
(a) average number of trucks in the unloading system.
(b) average time per truck in the system.
(c) utilization rate for the bin area.
(d) probability that there are more than three trucks in the system at any given time.
(e) total daily cost to the farmers of having their trucks tied up in the unloading process.

25. kerry company plans to sell 200,000 units of finished product in july and anticipates a growth rate in sales of 5% per month. the desired monthly ending inventory in units of finished product is 80% of the next month's estimated sales. there are 150,000 finished units in inventory on june 30. kerry company's production requirement in units of finished product for the three-month period ending september 30 is: a. 712,025 units b. 630,500 units c. 664,000 units d. 665,720 units

Each of the following scenarios is based on facts in anactual fraud. categorize each scenario as primarily indicating (1) anincentive to commit fraud, (2) an opportunity to commit fraud, or(3) a rationalization for committing fraud. also state your reasoningfor each scenario.a. there was intense pressure to keep the corporation ' stock from declining further. this pressure came from investors, analysts,and the ceo, whose financial well-being was significantly dependent on the corporation ' s stock price.b. a group of top-level management was compensated (mostly in the form of stock-options) well in excess of what would be considered normal for their positions in this industry.c. top management of the company closely guards internal financial information, to the extent that even some employees on a “need-to-know basis” are denied full access.d. managing specific financial ratios is very important to the company, and both management and analysts are keenly observant of variability in key ratios. key ratios for the company changed very little even though the ratios for the overall industry were quite volatile during the time period.e. in an effort to reduce certain accrued expenses to meet budget targets, the cfo directs the general accounting department to reallocate a division’s expenses by a significant amount. the general accounting department refuses to acquiesce to the request, but the journal entry is made trough the corporate office. an accountant in the general accounting department is uncomfortable with the journal entries required to reallocate divisional expenses. he brings his concerns to the cfo, who assures him that everything will be fine and that the entries are necessary. the accountant considers resigning, but he does not have another job lined up and is worried about supporting his family. therefore, he never voices his concerns to either the internal or external auditors.f. accounting records were either nonexistent or in a state of such disorganization that significant effort was required to locate or compile them.

In risk management, what does risk control include? a. risk identification b. risk analysis c. risk prioritization d. risk management planning e. risk elimination need this answer now : (