Last Year,a Sailboard Company Produced Two Types of Boards: a Regular

question 109

Multiple Choice

Last year,a sailboard company produced two types of boards: a regular board for multi-purpose sailing;and,a special trick board used by experts for competitions.The regular board sells for $750 and the competition board sells for $1,350.The variable production costs are $250 and $400 respectively,and the company has $400,000 in fixed costs overall.Marketing staff have determined that the company should specialize in the competition boards only,and sell the regular boards,if at all,under a different brand name.Last year the company made a profit,selling twice as many regular boards as competition boards,resulting in a fixed cost allocation of $5.00 per board.It takes 6 hours of direct labour to make a regular board and 12 hours to make a competition board.The company worked at full capacity of 19,500 direct labour hours last year.
Based on the above information only,which product or mix of products,should the company choose? Assume that any and all production can be sold.

• A)the regular board only,as it takes fewer direct labour hours to build
• B)both,as the company made a profit last year using this strategy
• C)the competition board only,as it has a higher contribution margin
• D)Any combination is equivalent,based on the contribution margin times the number of boards that could be sold.
• E)the regular board only,as it has the highest contribution margin per direct labour hour

Understand the importance of measuring vital signs accurately and the implications for patient care.

Identify the physiological mechanisms of temperature control and the differences between fever and hyperthermia.

Recognize the appropriate sites and methods for measuring vital signs based on patient age, condition, and specific clinical situations.

Explain how blood viscosity and hematocrit levels influence blood flow and patient health.

---

Definitions:

Schizophrenic

Relating to schizophrenia, a chronic brain disorder characterized by delusions, hallucinations, disorganized speech or behavior, and impaired cognitive ability.

Immigrant

An individual who moves to another country to live permanently, often in search of a better life, employment, or safety.

Community-Based Nursing

A nursing practice focused on health promotion, disease prevention, and care of individuals and families within their communities.

Acute and Chronic Care

Refers to the spectrum of healthcare services that either address immediate and short-term health needs (acute) or manage long-term and often complex health conditions (chronic).