Answer the Following Questions Using the Information Below:
Mitsufugi Company

question 124

Multiple Choice

Answer the following questions using the information below:
Mitsufugi Company makes a kitchen appliance with model number KA450.The goal for 2018 is to reduce direct materials usage per unit.No defective units are currently produced.Manufacturing conversion costs depend on production capacity defined in terms of KA450 units that can be produced.The industry market size for appliances increased 5% from 2017 to 2018.The following additional data are available for 2017 and 2018:
$$\begin{array} { l r r } & 2017 & 2018 \\\text { Units of KA450 produced and sold } & 10000 & 10300 \\\text { Selling price } & \$ 150 & \$ 145 \\\text { Direct materials (square metres) } & 30000 & 29000 \\\text { Direct material costs per square metres } & \$ 12 & \$ 13 \\\text { Manufacturing capacity for KA450 (units) } & 12500 & 12000 \\\text { Total manufacturing conversion costs } & \$ 250000 & \$ 240000 \\\text { Manufacturing conversion costs per unit of capacity } & \$ 20 & \$ 20\end{array}$$
-What is the revenue effect of the price-recovery component?

• A)$47 500 F
• B)$51 500 U
• C)$50 000 F
• D)$2500 U

Understand the causes and treatment modalities for common pediatric skin conditions.

Recognize the symptoms and clinical manifestations of common childhood illnesses and skin infections.

Identify effective strategies for the prevention and management of infectious diseases in children.

Describe the nursing considerations and care for children with dermatological conditions.

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Definitions:

Constrained Resource

A limited resource in a production process that can restrict the company's ability to produce goods, impact scheduling, and ultimately affect throughput.

Current Profitability

A measure of how much profit a company is generating at the current time, often used to assess financial health.

Constrained Resource

A factor or resource in production that limits the output or performance of a process.

Profitability Order

A method of organizing projects or investments based on their profitability or expected return.