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Chers Messieurs, J’espère que vos lecteurs peuvent m’aider. Je vous écris de Toronto, Canada. Je cherche Jean-Pierre et Odile Amblard et leurs enfants, Cécile, Daniel et Vincent. Quand nous avons perdu le contact, ils habitaient dans la ville de Roman. Jean-Pierre était professeur de musique à Lyon ou aux alentours. Dans le passé, il avait aussi joué sur scène. Il joue du saxophone et de beaucoup d’autres instruments. Sa fille Cécile fait aussi de la musique, et aux dernières nouvelles, elle jouait dans un orchestre symphonique à Dijon. Odile est la soeur de ma mère, et elles ne se sont pas parlé depuis dix ans. Je voudrais retrouver ma tante, mon oncle et mes cousins pour les faire venir au Canada pour nous rendre visite (à Noël, de préférence). Ma famille ici à Toronto a connu quelques tragédies l’année passée (mon frère est mort), et une visite avec sa soeur rendrait ma mère très heureuse. Si vous pouvez m’aider dans mes recherches, veuillez me contacter par courrier électronique au «eve00204@col» ou m’écrire: Sara Weber, 3816 Sutherland Road, Toronto, Ontario, Canada G2L 7C3. Merci, Sara • • • How are Odile Amblard and the author of this letter related?

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Which is an example of a leading indicator?

Kozloff Cheesy Wedding Company makes very elaborate wedding cakes to order. The owner of the company has provided the following data concerning the activity rates in its activity-based costing system: Activity Cost Pools Activity Rate Size-related $1.16 per guest Complexity-related $33.47 per tier Order-related $65.95 per order The measure of activity for the size-related activity cost pool is the number of planned guests at the wedding reception. The greater the number of guests, the larger the cake. The measure of complexity is the number of tiers in the cake. The activity measure for the order-related cost pool is the number of orders. (Each wedding involves one order.) The activity rates include the costs of raw ingredients such as flour, sugar, eggs, and shortening. The activity rates do not include the costs of purchased decorations such as miniature statues and wedding bells, which are accounted for separately. Data concerning two recent orders appear below:   Winterhalter Wedding Manliguis Wedding Number of reception guests 45 183 Number of tiers on the cake 4 5 Cost of purchased decorations for cake $19.65 $61.84 Assuming that the company charges $613.98 for the Manliguis wedding cake, what would be the overall margin on the order?

The Jabba Corporation manufactures the “Snack Buster” which consists of a wooden snack chip bowl with an attached porcelain dip bowl. Which of the following would be relevant in Jabba’s decision to make the dip bowls or buy them from an outside supplier?     Fixed overhead cost that can be eliminated if the bowls are purchased from the outside supplier The variable selling cost of the Snack Buster A) Yes Yes B) Yes No C) No Yes D) No No

Sunripe Corporation manufactures and sells two types of beach towels, standard and deluxe. Sunripe expects the following operating results next year:       Standard Deluxe   Total sales $ 450,000   $ 50,000   Total variable expenses $ 360,000   $ 20,000       Sunripe expects to have a total of $57,600 in fixed expenses next year. What is Sunripe’s overall break-even point next year in sales dollars?

Vanikoro Corporation currently has two divisions which had the following operating results for last year:     Cork Division Rubber Division Sales $600,000 $300,000 Variable costs $310,000 $200,000 Contribution margin $290,000 $100,000 Fixed costs for the division $110,000 $60,000 Segment margin $180,000 $40,000 Allocated corporate fixed costs $100,000 $50,000 Net operating income (loss) $80,000 ($10,000)   Since the Rubber Division sustained a loss, the president of Vanikoro is considering the elimination of this division. All of the fixed costs for the division could be eliminated if the division was dropped. If the Rubber Division was dropped at the beginning of last year, how much higher or lower would Vanikoro’s total net operating income have been for the year?

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:   Selling price $140     Units in beginning inventory 0 Units produced 1,200 Units sold 800 Units in ending inventory 400     Variable costs per unit:   Direct materials $25 Direct labor $41 Variable manufacturing overhead $6 Variable selling and administrative $6     Fixed costs:   Fixed manufacturing overhead $24,000 Fixed selling and administrative $12,000 What is the net operating income for the month under variable costing?

Douglas Corporation plans to sell 24,000 units of Product A during July and 30,000 units during August. Sales of Product A during June were 25,000 units. Past experience has shown that end-of-month inventory should equal 3,000 units plus 30% of the next month’s sales. On June 30 this requirement was met. Based on these data, how many units of Product A must be produced during the month of July?

Why is a balanced scorecard critical when evaluating a firm with significant intangibles?