ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.22 : An engineering company intends to produce a small piece of biochemical instrument for sales. Let A = overall fixed cost of production, B = variable cost of production per unit, C = selling price per unit, D = quantity of unit produced. Breakeven Analysis is used where revenue = cost. (a) Explain the role of Breakeven Analysis by using A, B, C and D. (b) Find the value of Contribution Margin in term of A, B, C and / or D. (c) At the breakeven point where revenue = cost, derive an equation of D as a function of A, B and C.
ACCOUNTING AND FINANCIAL ENGINEERING - ANSWER 34.22 : (a) Breakeven Analysis examines the effect of volume (D) on revenue (DC), costs (DB + A) and profit [ DC - (DB + A) ]. (b) Contribution Margin = C - B. (c) When revenue = cost, then DC = DB + A, D (C - B) = A, D = A / (C - B). The answer is given by Kang Chuen Tat; PO Box 6263, Dandenong, Victoria VIC 3175, Australia; SMS +61405421706; chuentat@hotmail.com; http://kangchuentat.wordpress.com.
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ENGINEERING MATHEMATICS - EXAMPLE 8.1 : A local utility burns coal having the following composition on a dry basis : Carbon (C) 83.05 %, hydrogen (H) 4.45 %, oxygen (O) 3.36 %, nitrogen (N) 1.08 %, sulfur (S) 0.7 % and ash 7.36 %. Calculate the ash free composition of the coal with reference to C, H, O, N and S.
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Question 93 - In thin layer chromatography (TLC), let retention factor Rf = (distance traveled by solute) / (distance traveled by solvent). Silica gel is used as stationary phase which is more polar than the hexane solvent as mobile phase. If the Rf values of 3 solutes A, B and C are 1.5, 0.75 and 1 respectively, compare the polarities of A, B and C with reasons.
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ENGINEERING PHYSICS - EXAMPLE 30.1 : Two viruses a and b with masses of Ma and Mb are moving at velocities of Va and Vb respectively, facing towards each other and collide. After collision both masses of Ma and Mb disappear. (a) Find the total momentum available for both a and b. Hint : momentum = mass x velocity = M x V. (b) Guess the total energy E generated from the disappearance of a and b. Let c to be the velocity of light. Hint : E is equal to M c square.
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