Classic Pen Company: Developing an ABC Model 1. Calculate the revised product costs for the four pens‚ using the spreadsheet template provided and the information collected by Dempsey. Blue Sales Material costs Direct Labor (DL) 40% fringe on DL Machine time expense
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FRIXION PEN Nowadays‚ we people always want to have an easy and comfortable life. And through the help of technology we were able to achieve it. Since there are a lot of innovations we’ve seen and most of them are in the line gadgets. Now‚ here comes a new innovative product that would really intrigue us. This product suits the needs of the students and office workers especially in the field of taking notes or writing‚ and this product is the FRIXION PEN. FRIXION Pen is a kind of pen that comes
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LIGHT PEN A light pen is a computer input device in the form of a light-sensitive wand used in conjunction with a computer’s display. It allows the user to point to displayed objects or draw on the screen in a similar way to a touchscreen but with greater positional accuracy. A light pen detects a change of brightness of nearby screen pixels when scanned by cathode ray tube electron beam and communicates the timing of this event to the computer. Since a CRT scans the entire screen one pixel at
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was this the life I had imagined! Let me take you a few months back… I was a pen‚ red and shiny but had always written in royal blue. I was the gift from her dad on her fifteenth birthday. She used to be fond of me and used to take me everywhere‚ through people‚ places and events … I had travelled so much‚ through pages and pages of the feelings that lay inside her‚ through her writing. She used to call me her “Lucky Pen” and i was proud of that status. But one day‚ I remember her writing … writing
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Design Specification: The Pen Mark Wild 200907556 57017 Nathan Brown * Contents 1.0 Introduction 3 1.1 Background 3 1.2 Product Introduction 3 2.0 Product description 5 2.1 Product 1 5 2.2 Product 2 6 2.3 product 3 8 2.4 Product 4 9 2.5 Product 5 10 3.0 Product Comparison 12 3.1 Introduction 12 Comparison: 12 Advantages 12 Disadvantages 13 4.0 Product Design Specification (P.D.S) 15 Product Design Specification for a Pen: 15 4.1 Operation/Performance
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The Pen is Mightier At the end of my freshman year of high school‚ my girlfriend broke up with me. She was the only girlfriend I had ever had and it was an understatement to say that I was completely devastated. I had always written a little on my own and had done well in English classes‚ but I never wrote as much as I did that summer. I was hurt‚ angry‚ and feeling incredibly insecure. Writing was my salvation. It was the only way I had to express my feelings because I did not really have
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with him‚ also every secretary‚ and most especially every journalist. What is it? A ballpoint pen‚ or commonly known as ball pen. Pen‚ from the Latin word pinna which means feather‚ is a long‚ thin‚ rounded device used to apply ink to a surface usually paper for the purpose of writing or drawing. There are several different types of pen‚ including ballpoint‚ roller ball‚ fountain‚ and felt-tip. A ballpoint pen dispenses viscous oil-based ink by rolling a small hard sphere‚ usually 0.7–1.2 mm and made
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ACC 341 Classic Pen Case Assignment You should hand in one page of analysis and two sets of supporting calculation. The first supporting calculation is an ABC system for Classic Pen‚ constructed by filling in the blanks in the following table. First allocate the total expenses in each row to the various activities‚ based on information in the case. Then choose a cost driver and calculate the rate per unit of the cost driver. Activities Schedule & Handle Production Runs Set up Machines
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Case Study: Classic Pen Company 1- Cost of production of the pens according to ABC method: INDIRECT FINGE BENEFICT INDIRECT LABOR TOTAL indirect Labor Indirect Labor Computer System Other Overhead Total overhead Quantity Overhear Rate 8‚000 20‚000 28‚000 Production Runs Setup Time Administration Run Machines 14‚000 11‚200 2‚800 8‚000 2‚000 14‚000 22‚000 11‚200 4‚800 14‚000 150 526 4 10‚000 146.67 21.29 1‚200.00 1.40 Total 28‚000 10‚000 14‚000 52‚000
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the most frequently used‚ pen and pencil. Since pencils are better for the environment‚ are less time consuming‚ have erasers‚ and save money‚ they are the most beneficial of all writing implements. Pencils are infinitely better than the pen because they are much less time consuming. A pencil glides over the paper much more quickly‚ which affords a more rapid of execution than the pen. Rapid pencil writing is easier to read than rapidly-made pen marks‚ for the reason that
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