Mobility partners makes wheelchairs and other assistive devices. for years it has made the rear wheel assembly for its wheelchairs. a local bicycle manufacturing firm, trailblazers, inc., offered to sell these rear wheel assemblies to mobility. if mobility makes the assembly, its cost per rear wheel assembly is as follows (based on annual production of 1,800 units): direct materials $ 33 direct labor 99 variable overhead 18 fixed overhead 38 total $ 188 trailblazers has offered to sell the assembly to mobility for $157 each. the total order would amount to 1,800 rear wheel assemblies per year, which mobility's management will buy instead of make if mobility can save at least $20,000 per year. accepting trailblazers's offer would eliminate annual fixed overhead of $35,550. required: a. prepare a schedule that shows the total differential costs. (select option "higher" or "lower", keeping status quo as the base. select "none" if there is no effect.)

Neon light company of kansas city ships lamps and lighting appliances throughout the country. ms. neon has determined that through the establishment of local collection centers around the country, she can speed up the collection of payments by one and one-half days. furthermore, the cash management department of her bank has indicated to her that she can defer her payments on her accounts by one-half day without affecting suppliers. the bank has a remote disbursement center in florida. a. if neon light company has $2.90 million per day in collections and $1.18 million per day in disbursements, how many dollars will the cash management system free up?

Laval produces lamps and home lighting fixtures. its most popular product is a brushed aluminum desk lamp. this lamp is made from components shaped in the fabricating department and assembled in the assembly department. information related to the 22,000 desk lamps produced annually follows. direct materials $280,000direct labor fabricating department (8,000 dlh × $24 per dlh) $192,000assembly department (16,600 dlh × $26 per dlh) $431,600machine hours fabricating department $15,200mhassembly department $20,850mhexpected overhead cost and related data for the two production departments follow. fabricating assemblydirect labor hours 150,000dlh 295,000dlhmachine hours 161,000mh 128,000mhoverhead cost $400,000 430,000required1. determine the plantwide overhead rate for laval using direct labor hours as a base.2. determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate.3. compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department.4. use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps.

Paid-in-capital in excess of par represents the amount of proceeds a. from the original sale of common stock b. in excess of the par value from the original sale of common stock c. at the current market value of the common stock d. at the curent book value of the common stock