Flash EminusCard Manufacturing manufactures software parts for the computer software systems that produce eminuscards. The Flash II part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash II part. The current market price of the Flash II part is $ 800. The managerial accountant reported the following manufacturing costs and variable expense data: Flash EminusCard Manufacturing Manufacturing Costs and Variable Expense Report Flash Component Direct materials $ 750 Direct labor $ 120 Variable manufacturing overhead $ 110 Fixed manufacturing overhead (current production level) $ 165 Variable selling expenses (only incurred on sales to outside consumers) $ 142 If the highest acceptable transfer price is $ 800 in the market, what is the lowest acceptable inminushouse price the Data Department should receive to produce the part inminushouse at the Computer Department?

Lusk corporation produces and sells 14,300 units of product x each month. the selling price of product x is $25 per unit, and variable expenses are $19 per unit. a study has been made concerning whether product x should be discontinued. the study shows that $72,000 of the $102,000 in monthly fixed expenses charged to product x would not be avoidable even if the product was discontinued. if product x is discontinued, the annual financial advantage (disadvantage) for the company of eliminating this product should be:

Awork system has five stations that have process times of 5, 9, 4, 9, and 8. what is the throughput time of the system? a. 7b. 4c. 18d. 35e. 9

Suppose that a major city’s main thoroughfare, which is also an interstate highway, will be completely closed to traffic for two years, from january 2014 to december 2015, for reconstruction at a cost of $535 million. if the construction company were to keep the highway open for traffic during construction, the highway reconstruction project would take much longer and be more expensive. suppose that construction would take four years if the highway were kept open, at a total cost of $800 million. the state department of transportation had to make its decision in 2014, one year before the start of construction (so that the first payment was one year away). so the department of transportation had the following choices: (i) close the highway during construction, at an annual cost of $267.5 million per year for two years. (ii) keep the highway open during construction, at an annual cost of $200 million per year for four years. now suppose the interest rate is 80%. calculate the present value of the costs incurred under each plan.