Your Manager is trying to determine what forecasting method to use. Based upon the following historical data, calculate the following forecast and specify what procedure you would utilize. MONTHACTUAL
DEMAND
163
266
368
469
570
672
773
873
973
1076
1185
1280
a) Calculate the simple three-moving average forecast for periods 4-12.
b) Calculate the weighted three-moving average using the following sets of weights :
1) 0.50, 0.30, and 0.20 for periods 4-12.
2) 0.40, 0.35, and 0.25 for periods 4-12.
3) 0.60, 0.25, and 0.15 for periods 4-12.
c) Calculate the single exponential smoothing forecast for periods 2-12 using the following information:
1) Initial forecast (F1) of 61 and an alpha of 0.10.
2) Initial forecast (F1) of 61 and an alpha of 0.20.
3) Initial forecast (F1) of 61 and an alpha of 0.30.
d) Calculate the forecast for periods 4-12 using simple linear regression using Excel.
e) Calculate the mean absolute deviation (MAD) and Mean square error (MSE) for all the previous forecasts made by each technique for the periods 4-12. Which forecasting method do you recommend to use?

Zachary company produces commercial gardening equipment. since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. the costs and cost drivers associated with the four overhead activity cost pools follow: activities unit level batch level product level facility level cost $ 64,800 $ 27,730 $ 15,000 $ 154,000 cost driver 2,400 labor hrs. 47 setups percentage of use 11,000 units production of 780 sets of cutting shears, one of the company’s 20 products, took 240 labor hours and 7 setups and consumed 15 percent of the product-sustaining activities. required: (a) had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears? (b) how much overhead is allocated to the cutting shears using activity-based costing? (c) compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 780 units are produced. if direct product costs are $150 and the product is priced at 30 percent above cost for what price would the product sell under each allocation system? (d) assuming that activity-based costing provides a more accurate estimate of cost, indicate whether the cutting shears would be over- or underpriced if direct labor hours are used as an allocation base. explain how over-or undercosting can affect vaulker's profitability. (e) comment on the validity of using the allocated facility-level cost in the pricing decision. should other costs be considered in a cost- plus pricing decision? if so, which ones? what costs would you include if you were trying to decide whether to accept a special order?

Compute the cost of not taking the following cash discounts. (use a 360-day year. do not round intermediate calculations. input your final answers as a percent rounded to 2 decimal places.)

Reagan corporation is a wholesale distributor of truck replacement parts. initial amounts taken from reagan's records are as follows: