Brown Company Makes Four Products in a Single Facility $\quad$

question 107

Multiple Choice

Brown Company makes four products in a single facility. These products have the following unit product costs:

$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Product }$
$\begin{array}{|l|r|r|r|r|r} \hline& \text { A } & \text { B } & \text { C } & \text { D } \\\hline \text { Direct Materials } & \$ 15.60 & \$ 19.50 & \$ 12.50 & \$ 15.20 \\\hline \text { Direct Labour } & \$ 17.60 & \$ 21.00 & \$ 15.40 & \$ 9.40 \\\hline \text { Variable Manufacturing Overhead } & \$ 4.40 & \$ 5.60 & \$ 8.10 & \$ 5.10 \\\hline \text { Fixed Manufacturing Overhead } & \$ 27.50 & \$ 14.40 & \underline{\$ 14.50} & \underline{\$ 16.50} \\\hline \text { Unit Product Cost } & \$ 65.10 & \$ 60.50 & \$ 50.50 & \underline{\$ 46.20} \\\hline\end{array}$

Additional data concerning these products are listed below.

$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Product }$
$\begin{array}{l|r|r|r|r|}\hline \text { Grinding Minutes per Unit } & \text { A } & \text { B } & \text { C } & \text { D } \\\hline \text { Selling Price per Unit } & 2.00 & 1.10 & 0.70 & 0.30 \\\hline \text { Variable Selling Cost per Unit } & \$ 2.60 & 7 \$ 1.10 & \$ 67.90 & \$ 62.60 \\\hline \text { Monthly Demand in Units } & 3,000 & \$ 3.10 & \$ 2.80 & \$ 3.50 \\\hline\end{array}$


The grinding machines are potentially a constraint in the production facility. A total of 10,500 minutes are available per month on these machines. Direct labour is a variable cost in this company.
-How many minutes of grinding machine time would be required to satisfy demand for all four products?

• A) 10,500 minutes.
• B) 10,700 minutes.
• C) 10,800 minutes.
• D) 11,000 minutes.

Distinguish between formal and informal prison guard codes and their implications on treatment of inmates.

Comprehend the basic welfare needs of prisoners and the rights they are entitled to while incarcerated.

Acknowledge the evolving standards of corrections, including written ethical guidelines for correctional officers.

Understand the U.S. Supreme Court decisions that have shaped prison policies and inmate rights.

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Definitions:

Bargaining Positions

The contextual stances parties take in negotiation scenarios influenced by their needs, desires, expectations, and the power balance.

Win-win

describes a situation or outcome where all parties involved benefit or are satisfied with the resolution.

Concessions

Negotiations or compromises made by resolving parties to reach an agreement.

Time Deadlines

Specific, predetermined dates or times by which tasks or projects must be completed.