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ABC Co. manufactures water fountains.  ABC has the capacity to manufacture and sell 80,000 water fountains each year but is currently only manufacturing and selling 60,000. The following per unit numbers relate to annual operations at 60,000 units:   Per Unit Selling price $ 125 Manufacturing costs:     Variable $ 28 Fixed $ 40 Selling and administrative costs:     Variable $ 10 Fixed $ 12 UNF would like to purchase 3,000 water fountains from ABC but only if they can get them for $50 each. Variable selling and administrative costs on this special order will drop down from $10 per unit to $2 per unit. This special order will not affect the 60,000 regular sales and it will not affect the total fixed costs. The annual financial advantage (disadvantage) for ABC as a result of accepting this special order from UNF should be: 

ABC Co. manufactures water fountains.  ABC has the capacity to manufacture and sell 80,000 water fountains each year but is currently only manufacturing and selling 60,000. The following per unit numbers relate to annual operations at 60,000 units:   Per Unit Selling price $ 125 Manufacturing costs:     Variable $ 15 Fixed $ 30 Selling and administrative costs:     Variable $ 10 Fixed $ 8 UNF would like to purchase 3,000 water fountains from ABC but only if they can get them for $70 each. Variable selling and administrative costs on this special order will drop down from $10 per unit to $2 per unit. This special order will not affect the 60,000 regular sales and it will not affect the total fixed costs. The annual financial advantage (disadvantage) for ABC as a result of accepting this special order from UNF should be: 

Flounder Kayak Co. manufactures a fishing kayak, a tandem kayak, an ocean kayak and an inflatable kayak. Data on sales and expenses for the past quarter follow: Fishing Tandem Ocean Inflatable ​ Kayaks Kayaks Kayaks Kayaks Sales $120,000 $110,000 $30,000 $30,000 Variable manufacturing expenses 50,000 67,000 16,000 23,000 Contribution Margin 70,000 43,000 14,000   7,000 Fixed Expenses ​ ​ ​   Advertising, traceable 7,000 10,000 5,000 2,000   Depreciation of special equipment 4,000 6,000 7,000 2,000   Insurance on inventories 8,000 8,000 3,000 1,000   Allocated common fixed expenses* 12,000 11,000 3,000 3,000 Total fixed expenses 31,000 35,000 18,000 8,000 Net Operating income (loss) $39,000 $8,000 ($4,000) ($1,000) *Allocated on the basis of sales dollars ​ ​ ​ Management is concerned about the continued losses shown by the ocean kayaks and inflatable kayaks product lines and is considering discontinuing those product lines. The special equipment used by each product line to produce kayaks has no resale value.What is the financial advantage (disadvantage) per quarter of discontinuing the Ocean Kayaks?

XYZ Corp. makes three different types of sails for sailboats. Data concerning the three types of sails appear below:   Main Jib Genoa Selling price per unit $ 2,200 $ 1,200 $ 4,000 Variable cost per unit $ 700 $ 450 $ 2,300 Square feet of fabric per unit 20 6 [feet] Assume that sufficient fabric is available to satisfy demand for all but the least profitable product. Up to how much per square foot should the company be willing to pay to acquire more of the fabric? (round your answer to two decimal places)

Which of the following is an example of a file operation that manipulates the file directory, rather than the file itself?

Which user service is responsible for handling the physical manipulation of the files and to translate between logical and physical file representations?

Which operating system function is responsible for providing a consistent view of files across different I/O devices?

What type of data file consists of alphanumeric text that will serve as the input to a complier?

Most modern operating systems provide some capability for combining computer commands into pseudo-programs, commonly called what?

The file management system maintains the directory structure for each I/O device in use.