Friday 10 October 2014
CVP Analysis
24. The Sales Budget and CVP Analysis LO1, 2 CNX Motors is preparing a sales budget for the cur-rent year...
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24. The Sales Budget and CVP Analysis LO1, 2 CNX Motors is preparing a sales budget for the cur-rent year for the service department. The budget is based on last year’s actual amounts. Management is interested in understanding what might happen if the service department has an increase in sales volume ( i. e., the number of mechanic hours) or an increase in the average revenue per mechanic hour. They believe that, because of economic con-ditions in the local market, it is unlikely that both would increase. Last year’s sales amounts were as follows: Mechanic Hours Total Revenues January 1,174 $ 11,681 February 1,057 10,538 March 1,125 11,261 April 1,516 15,008 May 1,724 16,981 June 2,515 25,014 July 2,746 27,185 August 3,107 30,604 September 2,421 23,823 October 2,211 22,154 November 1,709 17,090December 1,524 15,125 Required A. Compute the average revenue per mechanic hour for the current year on the basis of last year’s actual data. Round the average hourly rate to the nearest penny. B. Prepare a monthly sales budget for the current year, assuming that monthly sales volume ( i. e., mechanic hours) will be 10 percent greater than it was in the same month last year. Assume that the average revenue per mechanic hour is the same as you computed in question A. Round budgeted hours to one decimal and budgeted revenues to the nearest dollar. C. Prepare a monthly sales budget for the current year, assuming that the average revenue per mechanic hour computed in question A increased by 5 percent. Assume also that the number of mechanic hours stays the same as in the previous year. That is, there is no increase or decrease in the monthly sales volume. Round the rate per mechanic hour to two decimals and budgeted revenues to the nearest dollar. D. For the current year in total, is it more advanta-geous to increase sales volume by 10 percent or average revenue per hour by 5 percent? Remem-ber the impact of variable and fixed costs on these projections.
Thursday 9 October 2014
Bone Tissue Structure and Repair
For A-Z Answers Only
Look Out Below: A Case Study on Bone Tissue Structure and Repair
Mrs. Debbie Morgan is a 45-year-old female who works as a stocking clerk for a local home improvement store. While she was at work today a large box of metal rivets fell from a 20-ft.-high overhead shelf, striking her outstretched arm and knocking her to the ground. The ambulance personnel reported that she had lost quite a bit of blood at the accident scene and was “knocked out” when they arrived. To minimize further hemorrhage, the paramedics applied a pressure bandage to her arm.
You meet the paramedics as they bring Mrs. Morgan into the emergency room and begin to assess her for injuries. She is awake and alert, but complaining of severe left arm and back pain, plus she has a “killer headache.” To fully examine her injuries you remove four blood-soaked bandages from her arm. You notice a large open wound on her arm with what appears to be bone tissue sticking out of the skin. She also has bruises covering her left shoulder, left wrist, and lower back. To determine the extent of her injuries Mrs. Morgan undergoes several x-rays, which reveal the following:
1) fracture of the left humerus at the proximal diaphysis,
2) depressed fracture of the occipital bone,
3) fracture of the 3rd lumbarvertebral body.
Short Answer Questions
2. One way bones are classified is by their shape. How would you classify the bones fractured by Mrs. Morgan?
3. The body of Mrs. Morgan’s vertebra is fractured. What type of bone tissue makes up the majority of the vertebral body? Describe the structure and function of this type of bone.
4. The diaphysis of Mrs. Morgan’s humerus is fractured. What type of bone makes up the majority of the diaphysis of long bones like the humerus? Describe the layers of bone tissue found here.
5. Most connective tissue, including bone, is highly vascular. Which anatomical structures in Mrs. Morgan’s compact bone house blood vessels? What sign or symptom in Mrs. Morgan’s case is directly related to disruption of these structures by her bone fractures? How is the sign or symptom related to these anatomical structures?
6. Within days after a fracture, a “soft callus” of fibrocartilage forms. What fibers are found in this type of cartilage? Identify the cells required for fibrocartilaginous callus formation and list their functions.
7. As a fracture is repaired, new bone is added to the injury site. What term is used to describe the addition of new bone tissue? Identify which bone cell is responsible for this process and explain how it occurs.
8. In the final stage of bone repair, some of the osseous tissue must be broken down and removed. What term is used to define the breaking down of osseous tissue? Which bone cell would be best suited for this task?
9. The extracellular matrix (ECM) of bone is considered to be a composite material made up of organic and inorganic matter. What makes up the organic and inorganic portions of the matrix? Describe the cellular mechanism involved in breaking down this matrix; include the bone cell required for the process.
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