Anumber of terms and concepts from this chapter and a list of descriptions, definitions, and explanations follow. for each term listed (1-12) listed below, choose at least one corresponding item (a-p) below. note that a single term may have more than one description and a single description may be used more than once or not at all.(a) short-term management decision made using differential analysis.(b) management decision in which lost revenue is compared to the reduction of costs to determine the overall effect on profit.(c) exists when a company has not yet reached the limit on its resources.(d) costs that have already been incurred.(e) management decision in which fixed manufacturing overhead is ignored as long as there is enough excess capacity to meet the order.(f) costs that can be avoided by choosing one option over another.(g) step 5 of the management decision-making process.(h) management decision in which relevant costs of making a product internally are compared to the cost of purchasing that product.(i) costs that are relevant to short-term decision making.(j) resource that is insufficient to meet the demands placed on it.(k) first step of the management decision-making process.(l) costs that are always irrelevant to management decisions.(m) exists when a company has met its limit on one or more resources.(n) benefits given up when one alternative is chosen over another.(o) costs that change across decision alternatives.(p) step 3 of the management decision-making process.1. excess capacity 2. identify the decision problem 3. bottleneck 4. special-order decision 5. differential cost 6. evaluate the costs and benefits of aternatives 7. make-or-buy decision 8. sunk costs 9. opportunity costs 10. keep or drop decision 11. full capacity 12. avoidable costs

The county collector of suncoast county is responsible for collecting all property taxes levied by funds and governments within the boundaries of the county. to reimburse the county for estimated administrative expenses of operating the tax agency fund, the agency fund deducts 1.5 percent from the collections for the town, the school district, and the other towns. the total amount deducted is added to the collections for the county and remitted to the suncoast county general fund. the following events occurred in 2017: 1. current-year tax levies to be collected by the agency were: county general fund $ 10,333,000 town of bayshore general fund 4,840,000 suncoast county consolidated school district 6,550,000 other towns 3,120,000 total $ 24,843,000 2. $13,700,000 of current taxes was collected during the first half of 2017.3. liabilities to all funds and governments as a result of the first half-year collections were recorded. (a schedule of amounts collected for each participant, showing the amount withheld for the county general fund and net amounts due the participants, is recommended for determining amounts to be recorded for this transaction.)4. all cash in the tax agency fund was distributed. requireda. prepare journal entries for each of the foregoing transactions that affected the tax agency fund. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your answers to the nearest whole dollar amount.)1. record the current-year tax levies to be collected by the agency.2.record the current taxes collected during the first half of 2017.3.record the liabilities due to all funds and governments at the end of first half-year.4. record the distribution of all cash in the tax agency fundb. prepare journal entries for each of the foregoing entries that affected the town of bayshore general fund. begin with the tax levy entry, assuming 2 percent of the gross levy will be uncollectible. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your answers to the nearest whole dollar amount.)1.record the revenues receivable and uncollectible.2. record the taxes collected

Consider each of the following cases: case accounting break-even unit price unit variable cost fixed costs depreciation 1 127,400 $ 38 $ 25 $ 711,000 ? 2 124,000 ? 41 2,500,000 $ 900,000 3 5,753 117 ? 171,000 100,000 required: (a) find the depreciation for case 1. (do not round your intermediate calculations.) (b) find the unit price for case 2. (do not round your intermediate calculations.) (c) find the unit variable cost for case 3. (do not round your intermediate calculations.)

Diversified semiconductors sells perishable electronic components. some must be shipped and stored in reusable protective containers. customers pay a deposit for each container received. the deposit is equal to the container’s cost. they receive a refund when the container is returned. during 2018, deposits collected on containers shipped were $856,000. deposits are forfeited if containers are not returned within 18 months. containers held by customers at january 1, 2018, represented deposits of $587,000. in 2018, $811,000 was refunded and deposits forfeited were $41,000. required: 1. prepare the appropriate journal entries for the deposits received and returned during 2018. 2. determine the liability for refundable deposits to be reported on the december 31, 2018, balance sheet.