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Chapter 2Managerial Accounting and Cost ConceptsSolutions to Questions2-1 The three major elements of product costs in a manufacturing company are direct materials, direct labor, and manufacturing overhead.
2-2 a. Direct materials are an integral part of a finished product and their costs can be conveniently traced to it. b. Indirect materials are generally small items of material such as glue and nails. They may be an integral part of a finished product but their costs can be traced to the product only at great cost or inconvenience. c. Direct labor consists of labor costs that can be easily traced to particular products. Direct labor is also called touch labor. d. Indirect labor consists of the labor costs of janitors, supervisors, materials handlers, and other factory workers that cannot be conveniently traced to particular products. These labor costs are incurred to support production, but the workers involved do not directly work on the product. e. Manufacturing overhead includes all manufacturing costs except direct materials and direct labor. Consequently, manufacturing overhead includes indirect materials and indirect labor as well as other manufacturing costs. 2-3 A product cost is any cost involved in purchasing or manufacturing goods. In the case of manufactured goods, these costs consist of direct materials, direct labor, and manufacturing overhead. A period cost is a cost that is taken directly to the income statement as an expense in the period in which it is incurred.
Chapter 02 Managerial Accounting and Cost Concepts 2-4 a. Variable cost: The variable cost per unit is constant, but total variable cost changes in direct proportion to changes in volume. b. Fixed cost: The total fixed cost is constant within the relevant range. The average fixed cost per unit varies inversely with changes in volume. c. Mixed cost: A mixed cost contains both variable and fixed cost elements. 2-5 a. Unit fixed costs decrease as volume increases. b. Unit variable costs remain constant as volume increases. c. Total fixed costs remain constant as volume increases. d. Total variable costs increase as volume increases. 2-6 a. Cost behavior: Cost behavior refers to the way in which costs change in response to changes in a measure of activity such as sales volume, production volume, or orders processed. b. Relevant range: The relevant range is the range of activity within which assumptions about variable and fixed cost behavior are valid. 2-7 An activity base is a measure of whatever causes the incurrence of a variable cost. Examples of activity bases include units produced, units sold, letters typed, beds in a hospital, meals served in a cafe, service calls made, etc.
Chapter 02 Managerial Accounting and Cost Concepts 2-8 The linear assumption is reasonably valid providing that the cost formula is used only within the relevant range.
2-9 A discretionary fixed cost has a fairly short planning horizonusually a year. Such costs arise from annual decisions by management to spend on certain fixed cost items, such as advertising, research, and management development. A committed fixed cost has a long planning horizongenerally many years. Such costs relate to a companys investment in facilities, equipment, and basic organization. Once such costs have been incurred, they are locked in for many years. 2-10 Yes. As the anticipated level of activity changes, the level of fixed costs needed to support operations may also change. Most fixed costs are adjusted upward and downward in large steps, rather than being absolutely fixed at one level for all ranges of activity. 2-11 The high-low method uses only two points to determine a cost formula. These two points are likely to be less than typical because they represent extremes of activity. 2-12 The formula for a mixed cost is Y = a + bX. In cost analysis, the a term represents the fixed cost and the b term represe nts the variable cost per unit of activity. 2-13 The term least-squares regression means that the sum of the squares of the deviations from the plotted points on a graph to the regression line is smaller than could be obtained from any other line that could be fitted to the data. 2-14 The contribution approach income statement organizes costs by behavior, first deducting variable expenses to obtain contribution margin, and then deducting fixed expenses to obtain net operating income. The traditional approach organizes costs by function, such as production, selling, and administration. Within a functional area, fixed and variable costs are intermingled. 2-15 The contribution margin is total sales revenue less total variable expenses.
2-16 A differential cost is a cost that differs between alternatives in a decision. An opportunity cost is the potential benefit that is given up when one alternative is selected over another. A sunk cost is a cost that has already been incurred and cannot be altered by any decision taken now or in the future. 2-17 No, differential costs can be either variable or fixed. For example, the alternatives might consist of purchasing one machine rather than another to make a product. The difference between the fixed costs of purchasing the two machines is a differential cost.
Exercise 2-1 (10 minutes) 1. The wages of employees who build the sailboats: direct labor cost. 2. The cost of advertising in the local newspapers: marketing and selling cost. 3. The cost of an aluminum mast installed in a sailboat: direct materials cost. 4. The wages of the assembly shops supervisor: manufacturing overhead cost. 5. Rent on the boathouse: a combination of manufacturing overhead, administrative, and marketing and selling cost. The rent would most likely be prorated on the basis of the amount of space occupied by manufacturing, administrative, and marketing operations. 6. The wages of the companys bookkeeper: administrative cost. 7. Sales commissions paid to the companys salespeople: marketing and selling cost. 8. Depreciation on power tools: manufacturing overhead cost.
1. The cost of the memory chips used in a radar set ................................................... 2. Factory heating costs ................................... 3. Factory equipment maintenance costs ........... 4. Training costs for new administrative employees ................................................ 5. The cost of the solder that is used in assembling the radar sets .......................... 6. The travel costs of the companys salespersons ............................................. 7. Wages and salaries of factory security personnel .................................................. 8. The cost of air-conditioning executive offices ........................................ 9. Wages and salaries in the department that handles billing customers ........................... 10. Depreciation on the equipment in the fitness room used by factory workers.......... 11. Telephone expenses incurred by factory management ............................................. 12. The costs of shipping completed radar sets to customers ............................................. 13. The wages of the workers who assemble the radar sets ............................................
Product CostX X X
Period Cost
14. The presidents salary ................................... 15. Health insurance premiums for factory personnel ..................................................
Fixed cost ...................................................................... $1,100 $1,100 $1,100 Variable cost .................................................................. 468 494 520 Total cost ...................................................................... $1,568 $1,594 $1,620 Average cost per cup served* ......................................... $0.871 $0.839 $0.810 * Total cost cups of coffee served in a week
2. The average cost of a cup of coffee declines as the number of cups of coffee served increases because the fixed cost is spread over more cups of coffee.
Exercise 2-4 (20 minutes) 1. High activity level (August) .. Low activity level (October).. Change ...............................
OccupancyDays3,608 186 3,422
Electrical Costs$8,111 1,712 $6,399
Variable cost = Change in cost Change in activity = $6,399 3,422 occupancy-days = $1.87 per occupancy-day Total cost (August) .................................................... Variable cost element ($1.87 per occupancy-day 3,608 occupancy-days) Fixed cost element .................................................... $8,111 6,747 $1,364
2. Electrical costs may reflect seasonal factors other than just the variation in occupancy days. For example, common areas such as the reception area must be lighted for longer periods during the winter. This will result in seasonal effects on the fixed electrical costs. Additionally, fixed costs will be affected by how many days are in a month. In other words, costs like the costs of lighting common areas are variable with respect to the number of days in the month, but are fixed with respect to how many rooms are occupied during the month. Other, less systematic, factors may also affect electrical costs such as the frugality of individual guests. Some guests will turn off lights when they leave a room. Others will not.
Exercise 2-5 (15 minutes) 1. Traditional income statement Redhawk, Inc. Traditional Income Statement Sales ($15 per unit 10,000 units) .................... Cost of goods sold ($12,000 + $90,000 $22,000) ....................... Gross margin..................................................... Selling and administrative expenses: Selling expenses (($2 per unit 10,000 units) + $20,000) ...... Administrative expenses (($1 per unit 10,000 units) + $15,000) ...... Net operating income ........................................ 2. Contribution format income statement Redhawk, Inc. Contribution Format Income Statement Sales ................................................................ Variable expenses: Cost of goods sold ($12,000 + $90,000 $22,000) .................... Selling expenses ($2 per unit 10,000 units) ... Administrative expenses ($1 per unit 10,000 units) .........................2-9
Contribution margin ........................................... Fixed expenses: Selling expenses ............................................. Administrative expenses .................................. Net operating income ........................................
1. The salary of the head chef 2. The salary of the head chef 3. Room cleaning supplies 4. Flowers for the reception desk 5. The wages of the doorman 6. Room cleaning supplies 7. Fire insurance on the hotel building 8. Towels used in the gym
The hotels restaurant A particular restaurant customer A particular hotel guest A particular hotel guest A particular hotel guest The housecleaning department The hotels gym The hotels gym
Cost Object
Direct CostX
Indirect CostX X X X
Note: The room cleaning supplies would most likely be considered an indirect cost of a particular hotel guest because it would not be practical to keep track of exactly how much of each cleaning supply was used in the guests room.
1. Cost of the new flat-panel displays................................ 2. Cost of the old computer terminals .............................. 3. Rent on the space occupied by the registration desk ............. 4. Wages of registration desk personnel ............................. 5. Benefits from a new freezer..... 6. Costs of maintaining the old computer terminals ............... 7. Cost of removing the old computer terminals ............... 8. Cost of existing registration desk wiring...........................
Differential CostX
Opportunity Cost
Sunk Cost
Note: The costs of the rent on the space occupied by the registration desk and the wages of registration desk personnel are neither differential costs, opportunity costs, nor sunk costs. These are costs that do not differ between the alternatives and are therefore irrelevant in the decision, but they are not sunk costs since they occur in the future.
Exercise 2-8 (20 minutes) 1. The companys variable cost per unit would be:
Total costs: Variable costs ....................... Fixed costs ........................... Total costs .............................. Cost per unit: Variable cost ......................... Fixed cost ............................. Total cost per unit ...................
2. The companys income statement in the contribution format is: Sales (90,000 units $7.50 per unit) ............................ Variable expenses (90,000 units $2.50 per unit) ......... Contribution margin...................................................... Fixed expenses ............................................................ Net operating income ................................................... $675,000 225,000 450,000 360,000 $ 90,000
Yes, there is an approximately linear relationship between the number of units shipped and the total shipping expense.
Exercise 2-10 (continued) 2. High activity level ............ Low activity level ............. Change .......................... Variable cost element:
Units Shipped8 2 6
Shipping Expense$3,600 1,500 $2,100
The cost formula is $800 per month plus $350 per unit shipped, or:
3. The high-low estimate of fixed costs is $210.71 lower than the estimate provided by least-squares regression. The high-low estimate of the variable cost per unit is $32.14 lower than the estimate provided by least-squares regression. A straight line that minimized the sum of the squared errors
would intersect the Y-axis at $1,010.71 instead of $800. It would also have a flatter slope because the estimated variable cost per unit is lower than the high-low method. 4. The cost of shipping units is likely to depend on the weight and volume of the units shipped and the distance traveled as well as on the number
of units shipped. In addition, higher cost shipping might be necessary to meet a deadline. Exercise 2-11 (20 minutes) 1. Traditional income statement Haaki Shop, Inc. Traditional Income Statement Sales ................................................................ Cost of goods sold ($80,000 + $320,000 $100,000) ................... Gross margin..................................................... Selling and administrative expenses: Selling expenses (($50 per unit 2,000 surfboards*) + $150,000) ............................. Administrative expenses (($20 per unit 2,000 units) + $120,000) ....................................... Net operating income ........................................ $800,000 300,000 500,000 250,000 160,000 410,000 $ 90,000
*$800,000 sales $400 per surfboard = 2,000 surfboards. 2. Contribution format income statement Haaki Shop, Inc. Contribution Format Income Statement Sales ................................................................ Variable expenses: Cost of goods sold ($80,000 + $320,000 $100,000) ................ $800,000 $300,000
Selling expenses ($50 per unit 2,000 surfboards) ................. Administrative expenses ($20 per unit 2,000 surfboards) ................. Contribution margin ........................................... Fixed expenses: Selling expenses ............................................. Administrative expenses .................................. Net operating income ........................................
Exercise 2-11 (continued) 2. Since 2,000 surfboards were sold and the contribution margin totaled $360,000 for the quarter, the contribution of each surfboard toward fixed expenses and profits was $180 ($360,000 2,000 surfboards = $180 per surfboard).
Exercise 2-12 (20 minutes) 1. High level of activity ............ Low level of activity ............. Change ...............................
Miles Driven
* 120,000 miles $0.116 per mile = $13,920 80,000 miles $0.136 per mile = $10,880 Variable cost per mile:
Change in cost $3,040 = =$0.076 per mile Change in activity 40,000 milesFixed cost per year: Total cost at 120,000 miles .................................. Less variable cost element: 120,000 miles $0.076 per mile ....................... Fixed cost per year .............................................. 2. Y = $4,800 + $0.076X 3. Fixed cost ............................................................... Variable cost: 100,000 miles $0.076 per mile ......... Total annual cost ..................................................... $ 4,800 7,600 $12,400 $13,920 9,120 $ 4,800
Exercise 2-13 (30 minutes) 1. High activity level (February)........ Low activity level (June) .............. Change ....................................... Variable cost per X-ray:
X-rays Taken7,000 3,000 4,000
X-ray Costs$29,000 17,000 $12,000
Change in cost $12,000 = =$3.00 per X-ray Change in activity 4,000 X-raysFixed cost per month: X-ray cost at the high activity level ....................... Less variable cost element: 7,000 X-rays $3.00 per X-ray .......................... Total fixed cost .................................................... Y = $8,000 + $3.00X 2. Expected X-ray costs when 4,600 X-rays are taken: Variable cost: 4,600 X-rays $3.00 per X-ray............ Fixed cost ............................................................... Total cost ................................................................ Exercise 2-13 (continued) $13,800 8,000 $21,800 $29,000 21,000 $ 8,000
The cost formula is $8,000 per month plus $3.00 per X-ray taken or:
Exercise 2-13 (continued) 4. The high-low estimate of fixed costs is $1,470.59 higher than the estimate provided by least-squares regression. The high-low estimate of the variable cost per unit is $0.29 lower than the estimate provided by least-squares regression. A straight line that minimized the sum of the squared errors would intersect the Y-axis at $6,529.41 instead of $8,000. It would also have a steeper slope because the estimated variable cost per unit is higher than the high-low method.2-26
5. Expected X-ray costs when 4,600 X-rays are taken: Variable cost: 4,600 X-rays $3.29 per X-ray............ $15,134
6,529 $21,663
Problem 2-14 (45 minutes) 1. House Of Organs, Inc. Traditional Income Statement For the Month Ended November 30 Sales (60 organs $2,500 per organ) ................ Cost of goods sold (60 organs $1,500 per organ) ...................... Gross margin .................................................... Selling and administrative expenses: Selling expenses: Advertising .................................................. Delivery of organs (60 organs $60 per organ) ...................... Sales salaries and commissions [$4,800 + (4% $150,000)] ..................... Utilities ........................................................ Depreciation of sales facilities ....................... Total selling expenses ..................................... Administrative expenses: Executive salaries ......................................... Depreciation of office equipment................... Clerical [$2,500 + (60 organs $40 per organ)] .... Insurance .................................................... Total administrative expenses .......................... Total selling and administrative expenses ............2-29
$150,000 90,000 60,000 $ 950 3,600 10,800 650 5,000 21,000 13,500 900 4,900 700 20,000
Net operating income ........................................ Problem 2-14 (continued) 2. House Of Organs, Inc. Contribution Format Income Statement For the Month Ended November 30
$ 19,000
Sales (60 organs $2,500 per organ) ................ Variable expenses: Cost of goods sold (60 organs $1,500 per organ).................... Delivery of organs (60 organs $60 per organ) ........................ Sales commissions (4% $150,000) ............... Clerical (60 organs $40 per organ) ............... Total variable expenses................................. Contribution margin........................................... Fixed expenses: Advertising ..................................................... Sales salaries .................................................. Utilities........................................................... Depreciation of sales facilities .......................... Executive salaries ........................................... Depreciation of office equipment ..................... Clerical ........................................................... Insurance ....................................................... Total fixed expenses .......................................... Net operating income ........................................
$150,000 90,000 3,600 6,000 2,400 102,000 48,000 950 4,800 650 5,000 13,500 900 2,500 700 29,000 $ 19,000
Per Unit
3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. For example, as the activity level increases, fixed costs decrease on a per unit basis. Showing fixed costs on a per unit basis on the income statement make them appear to be variable costs. That is,
management might be misled into thinking that the per unit fixed costs would be the same regardless of how many organs were sold during the month. For this reason, fixed costs should be shown only in totals on a contribution-type income statement.
2. Without an understanding of the underlying cost behavior patterns, it would be difficult, if not impossible for a manager to properly analyze the firms cost structure. The reason is that all costs dont behave in the same way. One cost might move in one direction as a result of a particular action, and another cost might move in an opposite direction. Unless the behavior pattern of each cost is clearly understood, the impact of a firms activities on its costs will not be known until after the activity has occurred.
Itema. b. c. d. e. f. g. h.
DescriptionThe salary of the head nurse in the Immunization Center ....................................... Costs of incidental supplies consumed in the Immunization Center such as paper towels ....... The cost of lighting and heating the Immunization Center ....................................... The cost of disposable syringes used in the Immunization Center ....................................... The salary of the Central Area Well-Baby Clinics Information Systems manager ......................... The costs of mailing letters soliciting donations to the Central Area Well-Baby Clinic ................. The wages of nurses who work in the Immunization Center* ..................................... The cost of medical malpractice insurance for the Central Area Well-Baby Clinic .....................
Variable or Fixed with Respect to the Number of Immunizations Administered Variable FixedX X X X X X X X
Depreciation on the fixtures and equipment in the Immunization Center ................................. X X * The wages of the nurses could be variable and a direct cost of serving particular patients.
Problem 2-17 (30 minutes) 1. Maintenance cost at the 80,000 machine-hour level of activity can be isolated as follows:
Total factory overhead cost .. 274,000 pesos Deduct: Indirect materials @ 1.50 pesos per MH* ............... 90,000 Rent ................................. 130,000 Maintenance cost ................ 54,000 pesos
* 90,000 pesos 60,000 MHs = 1.50 pesos per MH 2. High-low analysis of maintenance cost: High activity level .............. Low activity level ............... Change observed...............
Machine-Hours80,000 60,000 20,000
Maintenance Cost62,000 pesos 54,000 8,000 pesos
Variable cost = =
Change in cost Change in activity 8,000 pesos = 0.40 peso per MH 20,000 MHs
Fixed cost element: Total cost at the high level of activity .................. Less variable cost element (60,000 MHs 0.40 pesos per MH) ................. Fixed cost element ............................................ 54,000 pesos 24,000 30,000 pesos
Therefore, the cost formula is 30,000 pesos per year, plus 0.40 peso per
machine-hour or Y = 30,000 pesos + 0.40 peso X. Problem 2-17 (continued) 3. Total factory overhead cost at 65,000 machine-hours is: Indirect materials (65,000 MHs 1.50 pesos per MH) ....................... Rent ................................................ Maintenance: Variable cost element (65,000 MHs 0.40 peso per MH) ................... 26,000 pesos Fixed cost element ......................... 30,000 Total factory overhead cost ............... 97,500 pesos 130,000
Problem 2-18 (45 minutes) 1. Cost of goods sold .................... Shipping expense ..................... Advertising expense ................. Salaries and commissions ......... Insurance expense ................... Depreciation expense ............... 2. Analysis of the mixed expenses: Variable Mixed Fixed Mixed Fixed Fixed
High level of activity ..... Low level of activity ...... Change ........................ Variable cost element:Variable cost per unit = Shipping expense:
Shipping Expense
12,000 = 8 per unit 1,500 units 36,000 = 24 per unit 1,500 units
Salaries and2-39
Cost at high level of activity ... Less variable cost element: 4,500 units 8 per unit ....
56,000 36,000
Comm. Expense 143,000
108,000 35,000
Problem 2-18 (continued) The cost formulas are: Shipping expense: 20,000 per month plus 8 per unit or Y = 20,000 + 8X. Salaries and Comm. expense: 35,000 per month plus 24 per unit or
Y = 35,000 + 24X. 3. Frankel Ltd. Income Statement For the Month Ended June 30 Sales revenue ............................................ Variable expenses: Cost of goods sold (4,500 units 56 per unit) .................. Shipping expense (4,500 units 8 per unit) .................... Salaries and commissions expense (4,500 units 24 per unit) .................. Contribution margin.................................... Fixed expenses: Shipping expense .................................... Advertising .............................................. Salaries and commissions ......................... Insurance ................................................ Depreciation ............................................ Net operating income ................................. 630,000 252,000 36,000 108,000 20,000 70,000 35,000 9,000 42,000 396,000 234,000
176,000 58,000
High activity level .............. Low activity level ............... Change .............................
Number of Ingots130 40 90
Power Cost
Fixed cost: Total power cost at high activity level ....... Less variable element: 130 ingots $40 per ingot ................... Fixed cost element .................................. Therefore, the cost formula is: Y = $800 + $40X.
2. The scattergraph with a straight line drawn through the high and low data points is shown at the top of the next page. Problem 2-19 (continued)
3. The high-low estimate of fixed costs is $385.45 lower than the estimate provided by least-squares regression. The high-low estimate of the variable cost per unit is $2.18 higher than the estimate provided by least-squares regression. A straight line that minimized the sum of the squared errors would intersect the Y-axis at $1,185.45 instead of $800. It would also have a flatter slope because the estimated variable cost per unit is lower than the high-low method.
Problem 2-20 (30 minutes) 1. Mr. Richarts first action was to direct that discretionary expenditures be delayed unti l the first of the new year. Providing that these discretionary expenditures can be delayed without hampering operations, this is a good business decision. By delaying expenditures, the company can keep its cash a bit longer and thereby earn a bit more interest. There is nothing unethical about such an action. The second action was to ask that the order for the parts be cancelled. Since the clerks order was a mistake, there is nothing unethical about this action either. The third action was to ask the accounting department to delay recognition of the delivery until the bill is paid in January. This action is dubious. Asking the accounting department to ignore transactions strikes at the heart of the integrity of the accounting system. If the accounting system cannot be trusted, it is very difficult to run a business or obtain funds from outsiders. However, in Mr. Richarts defense, the purchase of the raw materials really shouldnt be recorded as an expense. He has been placed in an extremely awkward position because the companys accounting policy is flawed. 2. The companys accounting policy with respect to raw materials is incorrect. Raw materials should be recorded as an asset when delivered rather than as an expense. If the correct accounting policy were followed, there would be no reason for Mr. Richart to ask the accounting department to delay recognition of the delivery of the raw materials. This flawed accounting policy creates incentives for managers to delay deliveries of raw materials until after the end of the fiscal year. This could lead to raw materials shortages and poor relations with suppliers who would like to record their sales before the end of the year. The companys manage-by-the-numbers approach does not foster ethical behaviorparticularly when managers are told to do anything so long as you hit the target profits for the year. Such no excuses pressure from the top too often leads to unethical behavior when managers have difficulty meeting target profits.
Problem 2-21 (45 minutes) 1. Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows:
Total factory overhead cost ............. Deduct: Utilities cost @ $1.30 per MH* ...... Supervisory salaries ..................... Maintenance cost ...........................
Maintenance Cost$90,600 58,200 $32,400
Fixed cost element ..................................................... Y = $15,000 + $1.08X Problem 2-21 (continued) 3. Maintenance cost .............. Utilities cost ...................... Supervisory salaries cost .... Totals ...............................
Therefore, the cost formula is $15,000 per month plus $1.08 per machine-hour or:
Fixed Cost$15,000 60,000 $75,000
Thus, the cost formula is: Y = $75,000 + $2.38X. 4. Total overhead cost at an activity level of 45,000 machine-hours: Fixed costs .......................................................... Variable costs: $2.38 per MH 45,000 MHs.......... Total overhead costs ............................................ $ 75,000 107,100 $182,100
Problem 2-22 (30 minutes) Note to the Instructor: Some of the answers below are debatable.Variable or FixedF V V F V F V V V V F F V V F F
Cost Item1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. Depreciation, executive jet ............................................ Costs of shipping finished goods to customers ................ Wood used in manufacturing furniture ........................... Sales managers salary ................................................. Electricity used in manufacturing furniture ...................... Secretary to the company president ............................... Aerosol attachment placed on a spray can produced by the company ............................................................. Billing costs ................................................................. Packing supplies for shipping products overseas ............. Sand used in manufacturing concrete ............................ Supervisors salary, factory ........................................... Executive life insurance ................................................ Sales commissions........................................................ Fringe benefits, assembly line workers ........................... Advertising costs .......................................................... Property taxes on finished goods warehouses .................
Selling CostX
17. Lubricants for production equipment .............................. *Could be an administrative cost. **Could be an indirect cost.
Units Sold
Total shipping expense at high activity level..................................................... $232,000 Less variable element: 25,000 units $8 per unit .................... 200,000 Fixed cost element .................................. $ 32,000 Therefore, the cost formula is: Y = $32,000 + $8X. Problem 2-23 (continued) 2. Alden Company Budgeted Income Statement For the First Quarter of Year 3
Cost of goods sold (21,000 units $20 per unit) ....................... $420,000 Shipping expense (21,000 units $8.00 per unit)..................... 168,000 Sales commission ($1,050,000 0.05) ............ 52,500 Total variable expenses ...................................... Contribution margin........................................... Fixed expenses: Shipping expenses .......................................... Advertising expense ........................................ Administrative salaries .................................... Depreciation expense ...................................... Total fixed expenses .......................................... Net operating income ........................................ 640,500 409,500 32,000 170,000 80,000 50,000
332,000 $ 77,500
Direct materials used (wood, glass) ..... Administrative office salaries ............... Factory supervision ............................. Sales commissions .............................. Depreciation, factory building .............. Depreciation, admin. office equipment . Indirect materials, factory ................... Factory labor (cutting and assembly) ... Advertising ......................................... Insurance, factory............................... Administrative office supplies............... Property taxes, factory ........................ Utilities, factory .................................. Total costs .........................................
Cost Item
60,000 105,000 2,000 18,000 90,000 100,000 6,000 4,000 20,000 45,000 $264,000
45,000 $647,000
Problem 2-24 (continued) 2. The average product cost per bookcase will be: Direct.................................. $520,000 Indirect ............................... 264,000 Total ................................... $784,000 $784,000 4,000 bookcases = $196 per bookcase 3. The average product cost per bookcase would increase if the production drops. This is because the fixed costs would be spread over fewer units, causing the average cost per unit to rise. 4. a. Yes, there probably would be a disagreement. The president is likely to want a price of at least $196, which is the average cost per unit to manufacture 4,000 bookcases. He may expect an even higher price than this to cover a portion of the administrative costs as well. The neighbor will probably be thinking of cost as including only materials used, or perhaps materials and direct labor. b. The term is opportunity cost. Since the company is operating at full capacity, the president must give up the full, regular price to sell a bookcase to the neighbor. Therefore, the presidents cost is really the full, regular price.
Case 2-25 (30 minutes) 1. The scattergraph of janitorial labor cost versus the number of units produced is presented below:
Case 2-25 (continued) 2. The scattergraph of the janitorial labor cost versus the number of janitorial workdays is presented below:
Case 2-25 (continued) 3. The number of workdays should be used as the activity base rather than the number of units produced. There are several reasons for this. First, the scattergraphs reveal that there is a much stronger relationship (i.e., higher correlation) between janitorial costs and number of workdays than between janitorial costs and number of units produced. Second, from the description of the janitorial costs, one would expect that variations in those costs have little to do with the number of units produced. Two janitors each work an eight-hour shiftapparently irrespective of the number of units produced or how busy the company is. Variations in the janitorial labor costs apparently occur because of the number of workdays in the month and the number of days the janitors call in sick. Third, for planning purposes, the company is likely to be able
to predict the number of working days in the month with much greater accuracy than the number of units that will be produced. Note that the scattergraph in part (1) seems to suggest that the janitorial labor costs are variable with respect to the number of units produced. This is false. Janitorial labor costs do vary, but the number of units produced isnt the cause of the variation. However, since the number of units produced tends to go up and down with the number of workdays and since the janitorial labor costs are driven by the number of workdays, it appears on the scattergraph that the number of units drives the janitorial labor costs to some extent. Analysts must be careful not to fall into this trap of using the wrong measure of activity as the activity base just because it appears there is some relationship between cost and the measure of activity. Careful thought and analysis should go into the selection of the activity base.
Case 2-26 (60 minutes) 1. High-low method: High level of activity ........ Low level of activity ........ Change ..........................
Variable element: $34,500 15,000 DLH = $2.30 per DLH Fixed element: Total cost25,000 DLH ......................... Less variable element: 25,000 DLH $2.30 per DLH.............. Fixed element ....................................... $99,000 57,500 $41,500
Therefore, the cost formula is: Y = $41,500 + $2.30X. 2. The scattergraph is shown below:Y $100,000 $95,000 $90,000 $85,000 $80,000 $75,000 $70,000 $65,000 $60,000 8,000 X 26,000
Direct Labor-Hours
Case 2-26 (continued) 2. The scattergraph shows that there are two relevant rangesone below 19,500 DLH and one above 19,500 DLH. The change in equipment lease cost from a fixed fee to an hourly rate causes the slope of the regression line to be steeper above 19,500 DLH, and to be discontinuous between the fixed fee and hourly rate points. 3. The cost formulas computed with the high-low and regression methods are faulty since they are based on the assumption that a single straight line provides the best fit to the data. Creating two data sets related to the two relevant ranges will enable more accurate cost estimates. 4. High-low method: High level of activity ........ Low level of activity ........ Change ..........................
Variable element: $19,000 5,000 DLH = $3.80 per DLH Fixed element: Total cost25,000 DLH ......................... Less variable element: 25,000 DLH $3.80 per DLH.............. Fixed element ....................................... $99,000 95,000 $4,000
Expected overhead costs when 22,500 machine-hours are used: Variable cost: 22,500 hours $3.80 per hour ........... Fixed cost ............................................................... Total cost ................................................................ $85,500 4,000 $89,500
5. The high-low estimate of fixed costs is $6,090 lower than the estimate provided by least-squares regression. The high-low estimate of the variable cost per machine hour is $0.27 higher than the estimate provided by least-squares regression. A straight line that minimized the
sum of the squared errors would intersect the Y-axis at $10,090 instead of $4,000. It would also have a flatter slope because the estimated variable cost per unit is lower than the high-low method.


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Delicious Drinks and Friendly Atmosphere in SOHO
Join us for a drink and master Sake!
What is sake made from?
Shall I drink it warm or cold?
What kind of food goes well with?
Any question is welcome!
This is a place to discover about SAKE with fun.
Enter via our hidden back door on Noel Street side. Press the buzzer for us to open up the door to your sake adventure.
Our mission is to break a strong tie between Sake and Japanese food, and to provide wider range of pairing... what you can experience at Sakenoteca is to surprise yourself how Sake can go well with Italian, especially our fantastic selections from Vasco & Piero's Pavilion!
Unique original variety of cocktails never board you. Our bartender is happy to adjust flavour to suit your taste. We are offering more than 20 cocktails.
Our homemade Strawberry liqueur and Sake... Sakenoteca's signature cocktail
Funky and not so salty cousin of Margarita, with Nigori sake and Yuzu-Koji-Miso to add sweet and salty umami
Inspired by sticky mochi, we use amazake to balance sourness and create thick texture
This is a Dark n' Stormy disguised sake cocktail that plays on the freshness of lime, spicy dark notes of rum and to balance it, a bit of mineral rich sake and as well all need in our life, a tiny bit of sweetness from plum wine
From six unique Sake breweries, we are offering 27 varieties. Feel free to let us know what sort of flavour you are after. These are our popular line-ups
Honjozo / 17% ABV / Rice polishing ratio 65%
Masuda Tokubee Shoten (Kyoto)
Junmai Ginjo / 15% ABV / Rice polishing ratio 55%
Sekiya Jozo (Aichi)
Junmai Ginjo / 15% ABV / Rice polishing ratio 55%
Kirinzan Brewery (Niigata)
Junmai Ginjo / 15.5% ABV / Rice polishing ratio 50%
Hakusen Shuzo (Gifu)
Junmai Ginjo / 15.5% ABV / Rice polishing ratio 60%
Toshimori Shuzo (Okayama)
Junmai Ginjo / 11% ABV / Rice polishing ratio 60%
Imayo Tsukasa Brewery (Niigata)
Popular Japanese craft beer HITACHINONEST
Ask our bartender what's available.
£8 ~
Umbrian dishes go well with Sake (Sample only as menu is changed daily)
from £10.5
Handmade Tagliatelle, Tortelloni, Gnocchi - Ingredients change daily / two sizes
from £19.50
Grilled fish, Baked Tuscan sasages with black truffle butter, and more
+ Event Details
Classic to Rock, and original songs, Hide's heart melting guitar play creates such a comfortable universe....
Door is open at 6:30pm
Ticket: £15 including welcome drink and nibbles
RSVP: firstname.lastname@example.com
Selected sake by the glass is served special price through out the night as well as Sakenoteca's popular cocktail line-ups.
For those who are hungry, homemade chicken curry and rice would be available for only £6.
+ Event Details
This is a great opportunity to discover all about Sake, so you can share the knowledge with your friends!
Sake information can be quite complicated to understand, but with our fun and easy instructions, you can grasp exactly what Sake is about. You can broaden your knowledge and choose what type of sake you to order in future.
Booking is essential
+ Event Details
Fancy Japanese Whisky? Would you like to find out which is your type?
Then this is the best opportunity for you!
Taking comfortable bar chair and relax yourself to enjoy Special Japanese Whisky Flight by our Whisky master. (very friendly and fun!)
You will be introduced three types of Japanese Whisky, with detailed explanation.
Booking is essential
+ Event Details
Come and learn about the exciting world of Japanese culture and customs, taste Sake and make homemade fresh sushi rolls. If you ever thought making sushi looked too messy, fiddly or difficult to try at home, you'd better Experience True Sushi with Keiko!
With Keiko's easy to follow instructions and expertise in sushi making, you'll never believe how easy it can be to make that perfect rolls.
You will master three types of sushi rolls and sushi canape for your next home sushi party!
At the end of the session, enjoy your own creation as a lunch.
This can be arranged any other day and time privately.
Booking is essential
+ Event Details
Great way to exercise with funky music!
No experience is required.
Just have a fun, meet new friends and enjoy drinking afterwards!
£18 including one drink after session
Booking is essential
Don't just read about us, come on in and have our bartenders make you the perfect cocktail!
15 Poland St SOHO W1F 8QE
☆ Corner of Poland and Noel Streets ☆ Enter via back door on Noel Street email@example.com 020-7205-4066 075-0602-0418
Monday - Saturday: 5:30pm - 10:30pm
Sunday: Closed

subset: commoncrawl


text:
** The #1 Mac game in Japan is now available on Apple TV! **
Available at an introductory price only for a limited time.
Use the Apple Remote or your smartphone to play Petri - a local multi-player battle for survival.
Pit your very own adorable microbe against your friends and family. Fire away at your opponents, shrink them down to edible size, and then gobble them up before they get you! Zombies chase you at every turn. Will you work together, or turn against one another?
○ Control your character with your smartphone! Download the FREE Ibidex Game Controller app.
○ Up to 22 players in your living room!
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Gather all your friends and let the smack talk begin!


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New 2019 Chevrolet Silverado 1500 Crew Cab Short Box 4-Wheel Drive Custom Trail Boss VIN 3GCPYCEF6KG112757 Stock Number C9068
Sale Price $40,370
Welcome to The Chevy Exchange, where you can always "Expect The Exceptional!" Bring us an offer from a competing dealer and we promise to beat their price! If you have any further questions whatsoever about this listing, please don't hesitate to call us at 847.615.1111 or email email@example.com. We truly appreciate your interest in this vehicle and we look forward to earning your business! You appreciate the finer things in life, the vehicle you drive should not be the exception. Style, performance, sophistication is in a class of its own with this stunning Chevrolet Silverado 1500. Want to brave the road less traveled? You'll have the 4WD capabilities to do it with this vehicle. The 2019 Chevrolet exterior is finished in a breathtaking Summit, while being complemented by such a gorgeous JET BLACK interior. This color combination is stunning and absolutely beautiful! Just what you've been looking for. With quality in mind, this vehicle is the perfect addition to take home.


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Much better than Dallas
Due to problems with the venue we did not get to see the other bands on the bill, so I cannot comment on their performance, except that we arrived in time to see the last two numbers of Ted Nugents show.
He sounded better, perhaps the sound mix was out of his control and it was at least possible to hear what he was singing.
As has been reported by others on this tour the man seemed to be engaged on some sort of piss take of Big Ian belting out "Buffalo Superstar" but on this occasion the Motor City Mouth fell flat on his face.
As usual, for the closing song he hung his guitar from the amplifiers, took aim with his bow and arrow and from 10 feet away... Missed!
At 7:30 in the evening Deep Purple took to the stage and it was immediately clear that some acclimatization to the traditional weather had taken place.
First up, "Woman From Tokyo" an extremely tight performance to a much less partisan crowd than two days previously. Obviously the fact that this was billed as a festival watered down the proportion of Skynyrd fans.
After only a short spoken introduction "Ted The Mechanic" blasted around the arena and this time there was no sign of Big Ian running out of steam.
Already it was noticeable that this was going to be a much better performance than in Dallas two nights ago.
"Lazy" underwent a structural change, whereas in Dallas they relied on Jon Lord for the solo instrument in the first section, this time Steve Morse opened with Lordy following hard on his heels. The vocal performance was slightly interrupted when Ian called twice with a request to "see those again." I gather that some woman had taken her top off and although I couldn't see the incident, I guessed that that Ian's request had been met.
"Knocking At Your Back Door" was next up and showed just how much Steve Morse has grown into his role as Purple guitarist. He played the number very raw giving the song an edge that had been missing before.
Once again "Fools" lost some of the audience, but it was noticeable that this time less of the crowd sat back in their seats and that this was played in a much more concise fashion than two nights before, but still the purple ones had to struggle to regain the ground that they had lost.
"No One Came", this time could not have been further from the truth, as with all of the songs played at Houston there was a dramatic improvement and this time it was easier for the band to regain peoples interest.
Strangely "Perfect Strangers" seemed to have lost a little of its power but was still enough to return the enthusiasm to where it was before.
"When A Blind Man Cries" was played with a very Texas blues feel to it and it seemed to be that the band had decided to keep this one simple but how wrong could we be? At the end of the first verse Jon Lord went off on one of his perfect meandering keyboard solos which was then taken up by an inspired Steve Morse who performed one of the most breathtaking solos I have ever heard him play. At the end I was reminded very much of the stunning guitar piece played on Thin Lizzy's "Live And Dangerous" album... "Still In Love With You". The crowd, who had mostly returned to their seats for "the slow one" rose as one to credit Morse with a very deserved standing ovation. This time Big Ian was overshadowed.
Then the set closer!
Morse played (in this order) "Voodoo Chile", "Won't Get Fooled Again", "Sunshine Of Your Love", "Love Hurts" (with Dan McCafferty performing vocals,) "Stairway To Heaven" (the end piece which morse pulled out of just as Ian was about to start singing) and then two further numbers which Steve couldn't get right and aborted very quickly before deciding to cut his losses and go straight into "Smoke" which of course rocked the place to the ground.
"Hush" for the first encore and then straight into "Highway Star". In the guitar solo Big Ian went to sing with Steve but Morse turned away and began to play a very fast lick and Ian held up two fingers to Jon Lord as if to say that is the second time he has done that.
Despite this show being in a hotter and more humid city than Dallas, there seemed to be no signs of fatigue and our heroes left the crowd howling for more, if they had the time then I suspect that they would have been called back all night long!
[ reviews | the highway star ]


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by DEE
Confronting the emotional, mental and physical decline!
What does it take to join the club above? Now, what does it take to prolong the process? Is it by choice or is it inevitable?
The changing nature of aging, when we do not remain active??? Mass media (tv, radio, computer...) are quickly becoming our best friend. Feeling vulnerable we're afraid to go out.
What do you do and where do you go? How do you retire without retiring from life? Where is everyone living the great life for which we've all worked so hard?
It's hard to find people over fifty really doing exciting things. It would be great to have a place to create and share our wisdom and experiences to help each other.
So many of us have settled for what others think we ought to be - the over the hill gang. We are so afraid or ashamed to step out of the box to experience the freedom of doing what we really want. Hung-up on being validated by others, we stop shaping and living meaningful, respected lives.
A great place to do all the things you wish you had done, to be engaged, to be entertained.
Life after fifty, do you have any suggestions?
You're a lie, My darling
Love Over 50!
Maintaining the Momentum
Comments for Over Fifty: Is Life Over?
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Hopefully this isn't a stupid question.
I'm trying to set up the UART to interrupt on each character. I assume that the callback function is where I would pull that character out and put it in my own buffer. My PE setup for the callback looks like this:
When I call UART_DRV_ReceiveData(), it requires a pointer to a buffer. What is the difference between the buffer I set in PE and the one I have to pass to the UART_DRV_ReceiveData() call? How do I set it up so that the UART interrupts on each character and calls the callback function so I can pull that character out into my own buffer? Do I have to call UART_DRV_ReceiveData() for each character I want to receive?


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Along with all EU member states, Ireland Value Added Tax numbers are in a pre-set format. Prior to 2013, this consisted of seven unique digits, plus a "EI" prefix, indicating Ireland, for the use on international invoices.
This has now changed to 9 figures – 7 numbers and two letters). Companies will be given the suffix letters "WH"; unincorporated individuals "FA".
The new format will only be issued in respect of new VAT registrations, and existing number will be valid until further notice.
The post Ireland VAT number format from January 2013 appeared first on VAT Live.


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Laconia Venture Asset Management
In addition to our early-stage funds, we offer bespoke investment advisory services through Laconia Venture Asset Management (LVAM). LVAM serves as an outsourced venture capital office (OVCO) to institutions, family offices, and high net worth individuals by creating and executing a comprehensive and sustainable venture capital investment program.
Through leveraging established process and infrastructure, we help investors optimize performance of their venture portfolio. To do so, we work diligently with legal, financial, and other relevant partners to ensure appropriate structure, allocation of capital, performance reporting, and portfolio management.
Learn More
LVAM - Contact Us
Case Study
Case Study Download
Read more from our blog below


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Enquiry No. : A-44731 (Mainpuri)
Description :I am based in Mainpuri, Uttar Pradesh, having 3 years of experience in the FMCG sector. We are ready to work as a Distributor/Superstockist of FMCG Products. We have plenty of space so godown can be arranged as per the requirement along with staffs. Initially, we can invest 2-5 lakhs, please contact us and the opportunity to work with you.
Preferred TerritoryMainpuri, Uttar Pradesh
Available Infrastructureplenty of space for godown, staffs.
Investment Capacity200,000-500000
Interested In FMCG Products
PAN NumberBAXXXXXXXX
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What does it take to do that? Simply put, you have to take a step back for a moment. You have to analyze and understand the basic mechanics of your message and how to effectively reach a larger audience without losing your shirt. The secret to all of this? No matter what marketing strategy you use, if you don't have an effective sales funnel and optimize your conversions, you'll just be throwing money away.
But establishing direct affiliate marketing relationships is extremely challenging for a number of reasons, which we'll get into below. While there are certain instances when a direct relationship makes sense, most affiliates will be better off accepting that networks are part of the equation and focusing on finding the right merchants and maximizing referrals.
It also shows that you need substantial traffic to make much money through advertising. At a CPM Of £10 with 2 ad units on the site, you would make just £4,000 per month even with a million page views per month for which you serve paid ads to 20% of the audience. Set this to 100% if you are selling all your ad inventory, as for example through Google Adsense.
Thirsty Affiliates tracks, cloaks, and categorizes your affiliate links. Once you've signed up for your program(s) grab your affiliate links and add them to this plugin. This can take time if you will be linking to multiple pages on your affiliate's website (which in many cases, you should). The pro version comes with statistics but I don't even use it and I'm quite the analytical person.
Leadpages claims that its affiliate program is not exclusively for affiliate marketers, which is true, but the narrow focus of this niche means that only professionals affiliate marketers will ever be able to earn significant income from the program. Leadpages's affiliate program does offer quite a lot of different options (webinars, videos, blog posts, free marketing courses, etc.) to send referrals to, which can lead to higher conversion rates if done correctly.
The first known large-scale non-commercial spam message was sent on 18 January 1994 by an Andrews University system administrator, by cross-posting a religious message to all USENET newsgroups.[12] In January 1994 Mark Eberra started the first email marketing company for opt in email list under the domain Insideconnect.com. He also started the Direct Email Marketing Association to help stop unwanted email and prevent spam. [13] [14]
One of the best reasons for your small business to be marketing through social media is that your customers are spending time on these channels. According to Statista, 70% of the U.S. population has at least one social media profile. And by 2018, the number of worldwide social media users is expected to reach about 2.5 billion people. With so many consumers using social media every day, this presents a great opportunity for small businesses who want to reach their online audience.
As opposed to static messaging, chat advertising refers to real time messages dropped to users on certain sites. This is done by the usage of live chat software or tracking applications installed within certain websites with the operating personnel behind the site often dropping adverts on the traffic surfing around the sites. In reality this is a subset of the email advertising but different because of its time window.
Mix up your official tweets about specials, discounts, and news with fun, brand-building tweets . Be sure to retweet when a customer has something nice to say about you, and don't forget to answer people's questions when possible. Using Twitter as a social media marketing tool revolves around dialog and communication, so be sure to interact as much as possible to nurture and build your following.
Utilizing social media listening tools is like turning up the volume on the conversations which represent opportunities for your business. Not only that, but they offer a unique means of researching a market, highlighting consumer demographics, gauging possible interest in new products and lines, reinforcing brand values, tracking the health of your company (and your rivals) and enhancing customer satisfaction.
At this point, you're probably utilizing a range of social media platforms – and largely that's a good move, even if some succeed more than others. However, a common mistake business owners make is to simply replicate updates and re-share them on different platforms. Not only is this somewhat lazy, but it overlooks one key point: audiences on different social networks are not homogenous; they are unique, and the content they expect is unique too.
The Members Area is very well laid out and intuitive--I could figure out what to do after only a few minutes and was able to get up and running in less than 5 minutes. Inside the site, you create links and ads--the links you simply enter any URL links you use into the generator and it transforms them into "Traffic Annihilator" links. You create ads for anything you want to promote using the Traffic Annihilator Ad Generator, which is very easy to use. You can create as many links and as many ads as you like. And they are organized in a logical way--links are displayed in the order you create them but also your 5 most recent links appear on the main page for quick reference. Also, since the link generator is the tool you'll use most, it is also right at the top of the main page when you login. Very smart!
Twitter allows companies to promote their products in short messages known as tweets limited to 140 characters which appear on followers' Home timelines.[33] Tweets can contain text, Hashtag, photo, video, Animated GIF, Emoji, or links to the product's website and other social media profiles, etc.[34] Twitter is also used by companies to provide customer service.[35] Some companies make support available 24/7 and answer promptly, thus improving brand loyalty and appreciation.
Utilizing the correct platforms by scheduling engaging, custom-tailored content is the way forward. Focus on creating valuable posts that have been shown to work well on the platform in question, and pay attention to the direction of the networks too. Facebook CEO Mark Zuckerberg remarked a few years ago that the service would consist mostly of video "within five years." Twitter, meanwhile, works best with newsworthy items and company updates.
Affiliate Marketing Made Easy is a training manual for learning affiliate marketing in form of an ebook and video training. I purchased it personally and enjoyed the training as it was straight to the point and helped me to get started. It was extremely easy on my pocket and from what it taught me about affiliate marketing was good. As you must know when you're starting out online, you're on a tight budget and looking to learn as much as you can for as little as you can. This is a good start for you if you're a newbie and are serious about affiliate marketing. You get to view over the shoulder training with this video course and its very affordable.
With possibly the most transparent affiliate network online, we give affiliates access to stats no other program dare, including earning data, conversion stats, demographic information and seasonality trends. With ethics and consumer protection being high on the agenda, you can rest assured when working with MoreNiche you are working with an honest, trustworthy and transparent company.
I think it's foolish to say that some industries can't be successful on social media; almost any company has the potential to see a positive ROI using social media marketing. Yet, some industries are going to have an easier time than others. Those with strong visuals and interesting content topics, or those that are mass-marketed to a demographic that uses social media heavily will almost always outperform a business with sparse demographics, or one in a typically "boring" industry.
Murphy has grown the affiliate channel to represent 11 percent of her overall revenue. She hopes that she will be able to grow that number to 20 percent. What she likes most about the affiliate channel is that it is performance based — instead of paying for ad placements and hoping that they work, she pays a 12 percent commission on actual sales generated. The program tracks sales based on a 365-day cookie, which means that affiliates earn commissions on repeat purchases that occur within one year of the initial referral.
In the BigCommerce affiliate program, you receive a 200% bounty per referral and $1,500 per Enterprise referral, with no cap on commissions. Plus, the more referrals you drive through the program, the higher your commission tier will go. BigCommerce uses an industry leading 90-day cookie, so you will receive credit for up to three months for the referrals you generate. Also, there are no obligations or minimum commitments to join the program.
To this end, companies make use of platforms such as Facebook, Twitter, YouTube, and Instagram to reach audiences much wider than through the use of traditional print/TV/radio advertisements alone at a fraction of the cost, as most social networking sites can be used at little or no cost (however, some websites charge companies for premium services). This has changed the ways that companies approach to interact with customers, as a substantial percentage of consumer interactions are now being carried out over online platforms with much higher visibility. Customers can now post reviews of products and services, rate customer service, and ask questions or voice concerns directly to companies through social media platforms. According to Measuring Success, over 80% of consumers use the web to research products and services.[30] Thus social media marketing is also used by businesses in order to build relationships of trust with consumers.[31] To this aim, companies may also hire personnel to specifically handle these social media interactions, who usually report under the title of Online community managers. Handling these interactions in a satisfactory manner can result in an increase of consumer trust. To both this aim and to fix the public's perception of a company, 3 steps are taken in order to address consumer concerns, identifying the extent of the social chatter, engaging the influencers to help, and developing a proportional response.[32]
That can be a challenge when you're first developing your social media marketing strategy. A lot of companies instinctively take a hard sell approach, inundating their followers with discount offer codes, new product announcements and customer reviews. Then, when the account only brings in modest traffic gains, they assume social just isn't a good fit for their brand.
"The vast majority of today's marketing materials are professionally-produced, designed for a specific audience, and talk about customer concerns and problems," Elliot says. "But they typically aren't very engaging or interesting, and do little to differentiate from other vendors. These materials quickly fall into a vast sea of 'marketing mush' without making any impact on the market, while interesting content gets shared … reaching a much larger audience."
I'm in the process of creating a new blog now and have decided on a niche to focus on. I'd like to implement affiliate marketing as soon as the blog launches. Was wondering if affiliate networks require those requesting to become affiliate marketers to have a certain number of followers before approving the request to join the affiliate program? Generally, what types of requirements have to be met when applying to join an affiliate network? I'd hate to apply then get rejected because I haven't met the minimum requirements, if those exist. Thanks!
For the publisher, FlexOffers provides benefits such as a detailed dashboard that visualizes the success of various campaigns. The platform generates reports that update within the hour and offers news updates on what's happening in the platform. It claims to add nearly 50 new advertiser programs per day, meaning affiliates are never running stale on options to generate income.
Understand the different sales models. The most common forms of paid channel advertising are cost-per-mille (CPM) and cost-per-click (CPC). CPM ads are the banners you see across the tops of webpages. You are billed a flat rate based on the number of times the ad is displayed. CPC ads are the paid advertising results you see on a Google search results page or in the side margin on a Facebook page. You pay for every click on your ad.[17]
Electronic Devices & Electronic Accessories (Laptops, Computer Accessories,Small Entertainment,Cameras,Camera & Accessories,Tablets,Wearable Smart Devices,Computer Software,Mobile Accessories,Tablet Accessories,Automation & Robotics,Gaming Consoles & Accessories,Audio,IOT (Google Home Mini & Huami Smart Watches),Apple Macbook Air Laptops,Asus Laptops) 4% 4% 4% 4%
The platform of social media is another channel or site that business' and brands must seek to influence the content of. In contrast with pre-Internet marketing, such as TV ads and newspaper ads, in which the marketer controlled all aspects of the ad, with social media, users are free to post comments right below an online ad or an online post by a company about its product. Companies are increasing using their social media strategy as part of their traditional marketing effort using magazines, newspapers, radio advertisements, television advertisements. Since in the 2010s, media consumers are often using multiple platforms at the same time (e.g., surfing the Internet on a tablet while watching a streaming TV show), marketing content needs to be consistent across all platforms, whether traditional or new media. Heath (2006) wrote about the extent of attention businesses should give to their social media sites. It is about finding a balance between frequently posting but not over posting. There is a lot more attention to be paid towards social media sites because people need updates to gain brand recognition. Therefore, a lot more content is need and this can often be unplanned content.[85]
On the business end of the spectrum, it's certainly never been easier, more affordable, and more business savvy to produce and distribute content, but many content marketers realize these efforts are difficult to scale. In other words, the more content you want to produce and distribute, the more of an investment you need to make—especially if you want to keep pace with all of the established and new social media networks and their never-ending upgrades and add-ons.
Community Support: The number one thing I personally believe makes Wealthy Affiliate stand out as the best affiliate marketing training is the community. Wealthy Affiliate has a large network of people they've helped at different stages of success that you can tap for real-world expertise. This large community of affiliate marketers help answer questions, shares their tips for success and is an instant professional network you can utilize to help grow your business.
As advertisers collect data across multiple external websites about a user's online activity, they can create a detailed profile of the user's interests to deliver even more targeted advertising. This aggregation of data is called behavioral targeting.[26] Advertisers can also target their audience by using contextual to deliver display ads related to the content of the web page where the ads appear.[19]:118 Retargeting, behavioral targeting, and contextual advertising all are designed to increase an advertiser's return on investment, or ROI, over untargeted ads.[27]
Affiliate marketing is one of the most popular ways people make money online. It is a strategy where an individual partners with a business in order to make a commission by referring readers or visitors to a business's particular product or service. But that really is quite a simple explanation. To be really successful at making money with affiliate marketing there is a little more to it.
It includes email marketing, search engine marketing (SEM), social media marketing, many types of display advertising (including web banner advertising), and mobile advertising. Like other advertising media, online advertising frequently involves both a publisher, who integrates advertisements into its online content, and an advertiser, who provides the advertisements to be displayed on the publisher's content. Other potential participants include advertising agencies who help generate and place the ad copy, an ad server which technologically delivers the ad and tracks statistics, and advertising affiliates who do independent promotional work for the advertiser.
However, identifying the right strategies to market your business is often likened to rocket science. How do you get your message to the right audience and do it effectively? How do you boost visibility and increase sales while sustaining a profit with a converting offer? Today, with so much vying for our attention from social media, to search engine optimization, blogging and pay-per-click advertising, it's easy to see why most are ready to pull their hair out.
Great question! Think about this… How many people would have a Facebook profile, if it wasn't free? How many people would do searches on Google if it wasn't free? How many people would use Skype, if it wasn't free? Did Facebook, Google and Skype do great, while being free? Yes. We also believe, that free stuff is great. That's why, all our courses are 100% free.
"Many businesses hit a plateau in their digital reach because they [focus on] … content which proves [their] expertise by educating [their] target audience about [their] specific business services or products," Te-Erika Patterson writes on Entrepreneur Magazine's website. "The missing link between brands who have a few thousand followers and those who've become social media legends is a key ingredient called lifestyle content."
The pay-per-sale and pay-per-click structures should be pretty obvious. Under a pay-per-lead arrangement, affiliates can get paid even if the merchant doesn't generate any revenue. In most cases, this would involve earning a commission when a referral starts a free trial to a service. Even if they never pay for that service after the trial expires, the commission is earned.
Don't set a goal to write 3 blog posts a day… set a goal to write 1 blog post a week and make that post super helpful, long, and filled with information that is so valuable you will say "yeah, people will link to that." 90% of my traffic/affiliate income comes from just 20 tutorials, many of which are 5+ years old. But I am constantly updating them to make the content better.
The hardest aspect of an affiliate marketing offer to evaluate may also be the most important. Your ability to drive traffic to merchant sites via affiliate links is one of the primary revenue drivers, and it depends in large part on the tools you're given. These tools are the advertisements merchants have available for affiliates to use on their site. The better the ads are, this more clicks they will get.
PeerFly only has a limited number of products at the moment, but they have tremendous momentum and are growing by leaps and bounds. Their payout rates aren't spectacular, but everything is upfront and transparent, and affiliate satisfaction is very high. PeerFly is perfect for authentic marketers who want to offer high-quality products to their visitors as opposed to "get rich quick" schemes and opaque offers.


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Middle East Economic Survey
No 27
Saudi Market Upturn Continues Ahead Of 2Q Results
The upturn in the Saudi stock market continued last week as the general index climbed 511 points to close at 13,145.26 points at the end of trading on 29 June, following similar gains the previous week. The rise reflects expectations of positive second quarter corporate results, despite the recent sharp correction in the Saudi and other Gulf markets, say analysts. With market confidence...
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Our School Board 2019
Board Chair (Parent Rep) :
Nim Dissanayake
I am honored to be given the role of Chair of SHPS Board. I have a daughter and a son attending the school. I love the welcoming atmosphere and the commitment to promoting mindfulness based activities in supporting our children to become individuals who can make positive contributions. I am passionate about creating a school community where Teachers, Students and Parents work as one big family and look forward to working with fellow Board members with a view to achieving the goals set out in our Business Plan.
Lisa Fletcher
I have been Principal at Secret Harbour PS for over 10 years and during this time I have facilitated the School Council to transition to a School Board as the school successfully became an Independent Public School.
Our Board members bring their experiences and expertise to represent the school community on setting the strategic direction of our school. I value their considered input as we work together to develop and deliver a School Business Plan and reflect on the achievement of targets. We all share the same goal of improving our great school and 'Leading the Way'.
Parent Representative:
Brad Heggs
I am proud to be a part of the Secret Harbour Community and a member of the Secret Harbour Primary School Board. I have lived in Secret Harbour for almost 10 years and have enjoyed watching Secret Harbour become what it is today.
My background is working in the Insurance/Finance industry and I am looking forward to contributing to the board in any way I can.
Parent Representative:
Natascha Schultz
I am proud to be on the Secret Harbour Primary School Board. I have two boys attending the school and I am looking forward to helping the school to grow and develop.
Parent Representative:
Damelza Harkness
I am a proud parent of 4 children in the Secret Harbour Community. I have a keen interest in tackling bullying issues and working with and supporting the mental health of students.
I look forward to working with my peers to provide a wonderful positive school experience for every child.
Staff Representative:
Kim Blacklock
I began working at Secret Harbour Primary School 10 years ago and loved it from the beginning! I am an Associate Principal and a long standing member of the School Board.
I am very proud to be a member of our wonderful school community and enjoy working with the board to determine strategic directions.
Staff Representative:
Wendy Gardiner
I have been part of the Secret Harbour Primary School Community for approximately 18 years. I am now teaching Year 2, was part of the School Council and now proudly serve on the school board.
I am looking forward to working with the rest of the board members and helping to make decisions that will help our students grow and reach their potential.
Staff Representative:
Judy Snow
I am happy to be a member of the Secret Harbour Primary School community. I have taught at Secret Harbour Primary School for 18 years in various roles.
I am proud of our schools achievments and I enjoy watching our students grow and reach their potential.
Staff Representative:
Cindy Godwin
I have been a teacher for almost 20 years. I started working at Secret Harbour Primary School in 2000, went to Bridgetown for 4 years and have now returned.
I am very passionate about my job and the education of young children. This is why I am excited to be a part of the school board.
The role of the Board is that of involvement in the governance of the school. This means taking part in the shaping and monitoring of the school's objectives, priorities and general policy directions. In addition, other functions are specified in the legislation.
To read the School Board Meeting minutes please scroll down to the links below.
The functions of a School Board are to:
Determine, in consultation with students, their parents and staff a dress code for students when they are attending or representing the school.
© Copyright Secret Harbour Primary School 2018


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PVC plastic hose pipe machine
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or is it an udder failure?
Type: Posts; User: newracer; Keyword(s):
or is it an udder failure?
I love when the students come back to campus.
They have been working on Black Bear since July 31st at the least. They focused on Imogene first.
From Facebook, posted yesterday.
San Miguel County Colorado Road and Bridge
Yesterday at 4:04...
Did you do anything to stabilize the tube in the receiver?
There are many crawling classified pages on Facebook as well as the net. There are a couple of new sites that will buy your car outright but I doubt they consider the aftermarket parts.
Entire Tool catalog is now available on all streaming apps as well as for purchase. So that's what I am listening to.
Grow shops are usually the cheapest.
Wow, what a great person.
I wish I had the money to bid on this one.
How deep is a hole?
I especially enjoyed the definition of "motivated seller."
Just heard about them the other day. I usually mail in my renewals. This year was not typical as I had to wait for my kid to bring his car back from UT (school) for an emissions test.
I always get appointments now, renewed 4 vehicles a few weeks ago in less than 10 minutes total.
The only way you'll get more is to find a buyer that wants exactly what you have, that usually takes along time.
More trails out west that I need to run.
I had this kit
and this cooler
You're right, the box has the ports not the pump. I installed an entire hydro-assist kit on my TJ. I know a guy that just did the pump first and just the pump alone made a big difference.
I really liked my PSC setup. Get the pump for hydro assist and just block the ports for now.
Lots of picts and videos on Facebook. Looks like it went well. I will not miss it next year.
No new news on Crystal, I think the club that adopts it has given up.
I really need to run that trail.
Hopefully it will melt fast. I am likely going up there this weekend, I'll report back if I do.
You won't have any issues. The tour companies take converted long bed trucks down it all the time. Just go slow and if you want to sight see stop the vehicle.
Dusting of snow last night. Check a weather app and use "Rustic, CO" as the location.
It is a mostly easy trail with a few moderate/hard spots.
Kelly Flats is open for the season as of 5-18-19.
A group ran it today and got to the rock garden where they hit deep snow.
Great turnout, hundreds of Jeeps in the procession.
With the recent snow, who knows.


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UK Toddler Blogs List.
The Best UK Toddler Blogs from thousands of UK based Toddler and kids blogs for parents on the web using search and social metrics. Subscribe to these websites because they are actively working to educate, inspire, and empower their readers with frequent updates and high-quality information.
If your blog is selected in this list, you have the honour of displaying this Badge (Award) on your blog.
Submit Your Blog
Toddler Blogs UK
1. Toddle About Blog
England, United Kingdom About Blog Toddle About is very much a family venture. The concept was originally my wife Ruth's idea, who found it incredibly hard to find the things that were going on in our local area for little ones - especially the free things! So we decided to create a magazine and website that worked as a 'one stop shop' for everything baby and toddler in the local area - and so Toddle About was born.
Frequency about 1 post per week.
Also in Toddler Blogs
Website toddleabout.co.uk/blog
Facebook fans 10,417. Twitter followers 2,509.
2. Tots Play | Baby and Toddler Play Programme
Staffordshire About Blog A mixture of baby massage, baby yoga, baby signing and sensory play. Get all the latest from Tots Play with great articles, play ideas and more from our blog!
Frequency about 3 posts per month.
Website totsplay.co.uk/blog
Facebook fans 3,018. Twitter followers 369.
3. Mummascribbles | The Scribbles of a Toddler Mummy
Hertfordshire About Blog A full time working mum and blogger, Lisa created Mummascribbles to write about her experiences of motherhood, being a working mum and anything else that may crop up in her life! In her spare time, she organises events!
Frequency about 6 posts per week.
Since Jun 2014
Website mummascribbles.com
Facebook fans 1,204. Twitter followers 12,726.
4. Pass the Prosecco Please |Toddler life, Mummy Troubles & Daily Struggles
Kent, England About Blog Pass the Prosecco Please is the blog and brainchild of me AKA Lisa, a 30(ish) year old mum of one from Maidstone, Kent. I started my blog as a place to rant, vent, and write all the random things that normally fester in my head. It's become so much more to me than just a blog, it's helping me in many ways and I have met so many lovely people(in the virtual sense).
Frequency about 3 posts per week.
Since Dec 2016
Website passtheproseccoplease.co.uk
Facebook fans 785. Twitter followers 6,015.
5. Pass the wine please
Northampton, England About Blog A first-time mum's take on the toddler years - trying to survive the daily work/tiny human/soft play/CBeebies obstacle course until Wine O'Clock!
Frequency about 2 posts per month.
Website passthewineplease.blog
Facebook fans 1,195. Twitter followers 2,909.
6. London With a Toddler
London About Blog London with a Toddler is an account of our adventures – a subjective, wholly anecdotal, rarely factual review of things you can do in this great city of ours with a couple of small children in town.
Frequency about 3 posts per month.
Since Jul 2011
Website londonwithatoddler.com
Facebook fans 771. Twitter followers 645.
7. Leedsdad
Leeds About Blog Single dad of a toddler, writing about our days out and adventures along this magical journey together.
Frequency about 3 posts per month.
Since Mar 2015
Also in Single Parent Blogs UK
Website leedsdad.com
Facebook fans 1,322. Twitter followers 594.
8. A Mum Reviews | Baby & Toddler
Sheffield, England About Blog Hello, my name is Petra. I'm a mum and I review things. Simple! This blog does what it says on the tin. I cover anything that might interest mums and mums-to-be and write about things like pregnancy, babies, children, parenting, beauty, pampering, books, food, travel and just family life in general – and products relating to these topics.
Frequency about 2 posts per week.
Since Jul 2014
Website amumreviews.co.uk/category/baby
Facebook fans 1,567. Twitter followers 4,533.
These blogs are ranked based on following criteria
- Google reputation and Google search ranking
- Influence and popularity on Facebook, twitter and other social media sites
- Quality and consistency of posts.
- Feedspot's editorial team and expert review
Best 10 UK Toddler Bloggers
CONGRATULATIONS to every blogger that has made this Top UK Toddler Blogs list! This is the most comprehensive list of best UK Toddler blogs on the internet and I'm honoured to have you as part of this! I personally give you a high-five and want to thank you for your contribution to this world.
If your blog is one of the Top 10 UK Toddler blogs, you have the honour of displaying the following badge on your site. Use the below code to display this badge proudly on your blog. You deserve it!:


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Travel Ban Blocked Again, Temer Backtracks and the PDB Quiz
Know This: At least 23 people were killed in Egypt today when gunmen attacked a bus carrying Coptic Christians to visit a monastery. After an appeals court ruled against President Trump's revised travel ban, the administration vowed to take the case to the Supreme Court. Russian officials say they're investigating claims of an anti-gay "purge" in Chechnya. And Brazil's embattled president has rescinded his deployment of 1,500 troops after accusations that he was using military force to maintain power despite the will of the people.
Try This: Feeling presidential after a week of briefings? Prove it with the PDB quiz.
Answer This: Tell us how you really feel. OZY's next TV show is premiering on PBS this fall. The Third Rail will tackle hot topics typically taboo for television. In anticipation, we'll be posting a provocative question right here each week, focusing on topics that might make it onto the show. First up: Do you think it's OK to have a racial preference in dating? Why or why not? Email email@example.com with your thoughts or a personal story. We'll publish the most intriguing answers Tuesday on OZY.com.


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CUSTOM KIDS DENIM JACKET - X Roxy Marj Black White Letters
CUSTOM KIDS DENIM JACKET - X Roxy Marj Black White Letters
We re proud to present to you our X Artist Collab with amazing Roxy Marj. A gorgeous limited edition piece with 6 beautiful patches from Roxys vast collection of her eponymous cute symbols & characters. Here available to personalise with our Black White Letters.
Because this item is made to order it ships up to 2 weeks after placing your order
Material: 100% Denim in 13 oz thickness
100% Cotton Stitched Patches
Long Sleeve
Button-up Front Fastening
Letter size approx 4 X 3.5 CM
We always aim to follow the UK sizing standard dimensions. For further info please have a look at our size guideline in the FAQ section here.
Because this item is handmade & customised we cannot accept returns, exchanges or cancellations after order is placed.
You will be asked to specify your customisation when you add item to cart.
Please note sizes 12-18 & 2-3 fit max 5 letters, all other sizes fit max 10 letters.