Nike Company wants to develop a cost formula for its maintenance costs to estimate such costs for the coming year. The following data are available: Month Direct Labor Hours Maintenance Costs Incurred January 4,000 $ 900 February 6,500 1,325 March 7,000 1,500 April 5,500 1,150 Using the high-low method, what is the cost formula for maintenance costs? a. $500 + $1.00 per direct labor hour b. $300 + $1.50 per direct labor hour c. $100 + $0.20 per direct labor hour d. $200 + $0.10 per direct labor hour 3. If sales are $80,000, variable costs are $50,000, and fixed costs are $20,000, the contribution margin ratio is a. 37.5% b. 12.5% c. 62.5% d. 25.0% 4. At the breakeven point a. Sales will be equal to variable costs plus target profit b. Sales will be equal to variable costs plus fixed costs c. Sales will be equal to fixed costs plus target profit d. Fixed costs will be equal to variable costs 5. An increase in the breakeven point can be caused by: a. an increase in desired profit. b. an increase in selling price per unit. c. an increase in variable cost per unit. d. a decrease in total fixed cost. EXTRA CREDIT (Worth 2 points) 4. Acme, Inc. manufactures pencils which sell for $7.50 each. Acme expects to sell 82,000 pencils next quarter. At this level of sales, variable expenses will total $184,500 and fixed expenses will total $242,130. How many pencils will Acme have to sell next quarter to breakeven? Hint: First determine the VC per unit. a. 32,284 pencils. b. 46,120 pencils. c. 56,884 pencils. d. 345,900 pencils.

John wanted to know how much taller he was than his brother .He is 5 12 feet tall and his brother is 4 18 feet tall.How much taller is John than his brother? (Draw a picture or diagram to help you solve it)

The weekly textbook concepts for our discussion this week are:

• Lewin’s Change Process
• Behavior Modification
• Constructive Discipline
• Resistance to Change
• Ineffective cycle
• Regressive Cycle

Select one of these concepts and find a related article at the Businessweek Magazine: http://www.businessweek.com/
You’ll find one (or several articles) to analyze.  Remember to focus upon your selected concept in your analysis.  After reviewing and analyzing one of the current events articles, post your analysis and comments to your classmates below.   For full credit, review three of your classmate’s postings and reply to them. 
 
If you’re the first to enter the Discussion there will only be aRespond button. Otherwise, you will see others’ posting below. Click on the + Expand All button to view all of the entries made by your fellow learners.

As Discussed