Northwest hospital is a full-service hospital that provides everything from major surgery and emergency room care to outpatient clinics. the hospital's radiology department is considering replacing and old inefficient x-ray machine with a state-of-the-art digital x-ray machine. the new machine would provide higher quality x-rays in less time and at a lower cost per x-ray. it would also require less power and would use a color laser printer to produce easily readable x-ray images. instead of investing the funds in the new x-ray machine, the laboratory department is lobbying the hospital's management to buy a new dna analyzer. for each of the items below, indicate whether it should be considered a differential cost (dc), an opportunity cost (oc) or a sunk cost (sc) in the decision to replace the old x-ray machine with a new machine. if none of the categories apply for a particular item, put (na) next to the number for "none apply". list the number and the 2 digit abbreviation next to it. for example, 1.oc, 2. sc, etc.1. cost of the old x-ray machine2. the salary of the head of the radiology department3. the salary of the head of the pediatrics department4. cost of the new laser printer5. rent on the space occupied by radiology6. the cost of maintaining the old machine7. benefits from a new dna analyzer8. cost of electricity to run the x-ray machines

Assume that the following conditions exist: a. all banks are fully loaned up- there are no excess reserves, and desired excess reserves are always zero. b. the money multiplier is 5 .     c. the planned investment schedule is such that at a 4 percent rate of interest, investment =$1450 billion. at 5 percent, investment is $1420 billion. d. the investment multiplier is 3 . e.. the initial equilibrium level of real gdp is $12 trillion. f. the equilibrium rate of interest is 4 percent now the fed engages in contractionary monetary policy. it sells $1 billion worth of bonds, which reduces the money supply, which in turn raises the market rate of interest by 1 percentage point. calculate the decrease in money supply after fed's sale of bonds: $nothing billion.

Zachary company produces commercial gardening equipment. since production is highly automated, the company allocates its overhead costs to product lines using activity-based costing. the costs and cost drivers associated with the four overhead activity cost pools follow: activities unit level batch level product level facility level cost $ 64,800 $ 27,730 $ 15,000 $ 154,000 cost driver 2,400 labor hrs. 47 setups percentage of use 11,000 units production of 780 sets of cutting shears, one of the company’s 20 products, took 240 labor hours and 7 setups and consumed 15 percent of the product-sustaining activities. required: (a) had the company used labor hours as a company wide allocation base, how much overhead would it have allocated to the cutting shears? (b) how much overhead is allocated to the cutting shears using activity-based costing? (c) compute the overhead cost per unit for cutting shears first using activity-based costing and then using direct labor hours for allocation if 780 units are produced. if direct product costs are $150 and the product is priced at 30 percent above cost for what price would the product sell under each allocation system? (d) assuming that activity-based costing provides a more accurate estimate of cost, indicate whether the cutting shears would be over- or underpriced if direct labor hours are used as an allocation base. explain how over-or undercosting can affect vaulker's profitability. (e) comment on the validity of using the allocated facility-level cost in the pricing decision. should other costs be considered in a cost- plus pricing decision? if so, which ones? what costs would you include if you were trying to decide whether to accept a special order?

Each row in a database is a set of unique information called a(n) table. record. object. field.