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A Rectangular Beam with Semicircular Notches Has Dimen- Sions h=160 mm and h1=140 mmh=160 \mathrm{~mm} \text { and } h_{1}=140 \mathrm{~mm}

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A rectangular beam with semicircular notches has dimen- sions h=160 mm and h1=140 mmh=160 \mathrm{~mm} \text { and } h_{1}=140 \mathrm{~mm} . The maximum allowable bending
Stress in the plastic beam is σmax=6.5MPa\sigma_{\max }=6.5 \mathrm{MPa} , and the bending moment
Is M=185 NmM=185 \mathrm{~N} \cdot \mathrm{m} . The minimum permissible width of the beam is: (A) 12 mm 12 \mathrm{~mm}
(B) 20 mm 20 \mathrm{~mm}
(C) 28 mm 28 \mathrm{~mm}
(D) 32 mm 32 \mathrm{~mm}

 A rectangular beam with semicircular notches has dimen- sions  h=160 \mathrm{~mm} \text { and } h_{1}=140 \mathrm{~mm}  . The maximum allowable bending Stress in the plastic beam is  \sigma_{\max }=6.5 \mathrm{MPa}  , and the bending moment Is  M=185 \mathrm{~N} \cdot \mathrm{m}  . The minimum permissible width of the beam is: (A)   12 \mathrm{~mm}   (B)   20 \mathrm{~mm}   (C)   28 \mathrm{~mm}   (D)   32 \mathrm{~mm}      FIG. 5-50 Stress-concentration factor K for a notched beam of rectangular Cross section in pure bending (h = height of beam; b = thickness of beam, Perpendicular to the plane of the figure). The dashed line is for semicircular  \left(h=h_{1}+2 R\right)   FIG. 5-50 Stress-concentration factor K for a notched beam of rectangular
Cross section in pure bending (h = height of beam; b = thickness of beam,
Perpendicular to the plane of the figure). The dashed line is for semicircular (h=h1+2R)\left(h=h_{1}+2 R\right)

Identify the classifications of inventory in a manufacturing company.
Understand the calculation and implication of cost of goods manufactured.
Differentiate between cost of goods manufactured and cost of goods sold.
Interpret manufacturing statements and financial reports related to manufacturing costs.

Definitions:

Materiality

An accounting principle that means the significance of financial information to decision-making; insignificant details are disregarded.

Comparability

A characteristic of accounting information that allows users to analyze two or more periods of financial data or companies to identify trends and differences.

Timeliness

The degree to which information, actions, or events occur at a suitable or opportune time, particularly in contexts requiring promptness.

Interest Expense

The amount of interest payable on any borrowed funds.

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