Question & Answer

According to the injection molding videos, what are the four primary elements that influence the injection molding process?

An orthogonal cutting operation is performed using a rake angle of 15°, chip thickness before the cut = 0.012 in and width of cut = 0.100 in. The chip thickness ratio is measured after the cut to be 0.55. Determine (a) the chip thickness after the cut, (b) shear angle, (c) friction angle, (d) coefficient of friction, and (e) shear strain.

To help pay for the city’s new stadium, the city of Birmingham recently enacted a 1 percent surcharge on hotel rooms. Is this a tax?  Why or why not?

It is desired to compare the cycle times required to grind a particular workpiece using traditional surface grinding and using creep feed grinding. The workpiece is 200 mm long, 30 mm wide, and 75 mm thick. To make a fair comparison, the grinding wheel in both cases is 250 mm in diameter, 35 mm in width, and rotates at 1500 rev/min. It is desired to remove 25 mm of material from the surface. When traditional grinding is used, the infeed is set at 0.025 mm, and the wheel traverses twice (forward and back) across the work surface during each pass before resetting the infeed. There is no crossfeed since the wheel width is greater than the work width. Each pass is made at a workspeed of 12 m/min, but the wheel overshoots the part on both sides. With acceleration and deceleration, the wheel is engaged in the work for 50% of the time on each pass. When creep feed grinding is used, the depth is increased by 1000 and the forward feed is decreased by 1000. How long will it take to complete the grinding operation (a) with traditional grinding and (b) with creep feed grinding?

Tempe Corporation is a calendar-year corporation.  At the beginning of 2024, its election to be taxed as an S corporation became effective.  Tempe Corp.’s balance sheet at the end of 2023 reflected the following assets (it did not have any earnings and profits from its prior years as a C corporation): Asset Adjusted basis FMV Cash $20,000 $20,000 Accounts receivable 40,000 40,000 Inventory 160,000 200,000 Land 150,000 120,000   Totals $370,000 $380,000 Tempe Corp.’s business income for the year was $40,000 (this would have been its taxable income if it were a C corporation).  During 2024, Tempe Corp. sold all of the inventory it owned at the beginning of the year for $210,000.   a. What is its built-in gains tax in 2024?

A pin is to be inserted into a collar using an expansion fit. Properties of the pin and collar metal are: coefficient of thermal expansion is 12.3 x 10-6 m/m/°C, yield strength is 400 MPa, and modulus of elasticity is 209 GPa. At room temperature (20°C), the outer and inner diameters of the collar = 95.00 mm and 60.00 mm, respectively, and the pin has a diameter = 60.03 mm. The pin is to be reduced in size for assembly into the collar by cooling to a sufficiently low temperature that there is a clearance of 0.06 mm. (a) What is the temperature to which the pin must be cooled for assembly? (b) What is the radial pressure at room temperature after assembly? (c) What is the safety factor in the resulting assembly?

A peripheral milling operation is performed on the top surface of a rectangular workpart which is 400 mm long by 60 mm wide. The milling cutter, which is 80 mm in diameter and has five teeth, overhangs the width of the part on both sides. Cutting speed = 70 m/min, chip load = 0.25 mm/tooth, and depth of cut = 5.0 mm. Determine (a) the actual machining time to make one pass across the surface and (b) the maximum material removal rate during the cut

What can we say about the slope of the TR and TC curves at the maximum profit point? What does this tell us about marginal revenue and marginal cost?

List two types of transactions that would receive different accounting treatment using (a) strict cash-basis accounting, and (b) a modified cash basis.

A stepper motor serves as the drive unit for the linear joint of an industrial robot. The joint must have an accuracy of 0.25 mm. The motor is attached to a leadscrew through a 2:1 gear reduction (2 turns of the motor for 1 turn of the leadscrew). The pitch of the leadscrew is 5.0 mm. The mechanical errors in the system (due to backlash of the leadscrew and the gear reducer) can be represented by a normal distribution with standard deviation = ±0.05 mm. Specify the number of step angles that the motor must have in order to meet the accuracy requirement.

Presented below is a list of items that may or may not be reported as inventory in a company’s December 31 balance sheet. 1. Goods out on consignment at another company’s store. 2. Goods sold on an installment basis (bad debts can be reasonably estimated). 3. Goods purchased f.o.b. shipping point that are in transit at December 31. 4. Goods purchased f.o.b. destination that are in transit at December 31. 5. Goods sold to another company, for which our company has signed an agreement to repurchase at a set price that covers all costs related to the inventory. 6. Goods sold where large returns are predictable. 7. Goods sold f.o.b. shipping point that are in transit at December 31. 8. Freight charges on goods purchased. 9. Interest costs incurred for inventories that are routinely manufactured. 10. Costs incurred to advertise goods held for resale. 11. Materials on hand not yet placed into production by a manufacturing firm. 12. Office supplies. 13. Raw materials on which a manufacturing firm has started production but which are not completely processed. 14. Factory supplies. 15. Goods held on consignment from another company. 16. Costs identified with units completed by a manufacturing firm but not yet sold. 17. Goods sold f.o.b. destination that are in transit at December 31. 18. Short-term investments in stocks and bonds that will be resold in the near future. Instructions Indicate which of these items would typically be reported as inventory in the financial statements. If an item should not be reported as inventory, indicate how it should be reported in the financial statements.

Marathon Inc. (a C corporation) reported $1,000,000 of taxable income in the current year. During the year, it distributed $100,000 as dividends to its shareholders as follows: • $5,000 to Guy, a 5 percent individual shareholder. • $15,000 to Little Rock Corp., a 15 percent shareholder (C corporation).  • $80,000 to other shareholders. a. How much of the dividend payment did Marathon deduct in determining its taxable income? b. Assuming Guy’s marginal ordinary tax rate is 37 percent, how much tax will he pay on the $5,000 dividend he received from Marathon Inc. (including the net investment income tax)?  c. What amount of tax will Little Rock Corp. pay on the $15,000 dividend it received from Marathon Inc. (50 percent dividends-received deduction)? d. Complete Form 1120 Schedule C for Little Rock Corp. to reflect its dividends-received deduction (use the most recent Form 1120 Schedule C available). e. On what line on page 1 of Little Rock Corp.’s Form 1120 is the dividend from Marathon Inc. reported, and on what line of Little Rock Corp.’s Form 1120 is its dividends-received deduction reported?

What is isothermal forging?

A laser triangulation system is used to determine the height of a steel block. The system has a photosensitive detector that is located 750.000 mm above the working surface and the laser is mounted at a 30.00° angle from the vertical. With no part on the worktable, the position of the laser reflection on the photo sensor is recorded. After a part is placed on the worktable, the laser reflection shifts 70.000 mm toward the laser. Determine the height of the object.

A manual assembly line produces a small appliance whose work content time = 25.9 min. Desired production rate = 50 units/hr. Repositioning time = 6 sec, line efficiency = 95%, and balancing efficiency is 93%. How many workers are on the line?

Instructions Go to the book’s companion website or the company websites and use information found there to answer the following questions related to UAL, Inc. and Southwest Airlines. (a) What types of leases are used by Southwest and on what assets are these leases primarily used? (b) How long-term are some of Southwest’s leases? What are some of the characteristics or provisions of Southwest’s (as lessee) leases? (c) What did Southwest report in 2011 as its future minimum annual rental commitments under noncancelable leases? (d) At year-end 2011, what was the present value of the minimum rental payments under Southwest’s capital leases? How much imputed interest was deducted from the future minimum annual rental commitments to arrive at the present value? (e) What were the amounts and details reported by Southwest for rental expense in 2011, 2010, and 2009? (f) How does UAL’s use of leases compare with Southwest’s?

Increasing current is applied to a workpart surface in an electroplating process according to the relation I = 12.0 + 0.2t, where I = current, amps; and t = time, min. The plating metal is chromium, and the part is submersed in the plating solution for a duration of 20 min. What volume of coating will be applied in the process?

Software Galore sells gaming software that is downloaded to the customer’s device on purchase. The owner, Fred, was talking with a friend who sang the praises of flexible budgeting in his manufacturing business. Fred was wondering whether a flexible budget would benefit his business decision making. Comment.

Identify some of the different forms of polymer matrix composite molding compounds

How is materiality (or immateriality) related to the proper presentation of financial statements? What factors and mea-sures should be considered in assessing the materiality of a misstatement in the presentation of a financial statement?

Strategy; balanced scorecard measures and process Refer to the information in problem 19.25. Dyggur Equipment wants to offer weekend servicing of heavy equipment. None of its competitors offer this service, and management believes this service will bring in new business and help retain current customers.   Required (a)     List several advantages and disadvantages of this strategy. (b)     List one financial and two non-financial performance measures that could be used to monitor the success of this plan. (c)     Suppose the managers decide to launch this new service. At the end of the first year of operating weekend service, performance is evaluated by gathering and analysing measures such as those identified in part (b). How can this information be used to improve performance for the next period? (d)     Given that Dyggur management are now exploring new strategies, outline how senior management could use the balanced scorecard interactively.

Using the facts in the previous problem, what are some ways that Bendetta could shift some of the rental income to Jenine? What are the disadvantages associated with these income-shifting strategies?

What is wheel structure?

Name the accounts debited and credited for each of the following transactions. (a) Billing a customer for work done. (b) Receipt of cash from customer on account. (c) Purchase of office supplies on account. (d) Purchase of 15 gallons of gasoline for the delivery truck.

An indirect extrusion process starts with an aluminum billet with diameter = 2.0 in and length = 3.0 in. Final cross section after extrusion is a square with 1.0 in on a side. The die angle = 90°. The operation is performed cold and the strength coefficient of the metal K = 26,000 lb/in2 and strainhardening exponent n = 0.20. In the Johnson extrusion strain equation, a = 0.8 and b = 1.2. (a) Compute the extrusion ratio, true strain, and extrusion strain. (b) What is the shape factor of the product? (c) If the butt left in the container at the end of the stroke is 0.5 in thick, what is the length of the extruded section? (d) Determine the ram pressure in the process.