ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.30 : A biochemical engineering sales contract adopts Cost Recovery Method in its company accounting. Gross profit is realised only when cash collections exceed the total cost of goods sold. Let Y = Original Cost Recovered, Z = Gross Profit Realised. Its property was sold at A = $500k with cost of B = $300k. Its engineering accountant receives cash of C = $240k in first year, D = $180k in second year and E in third year. (a) Find the values of Y and Z in : (i) first year; (ii) second year; (iii) third year. (b) What is the exact value of E if all cash has been fully received from sales?
ACCOUNTING AND FINANCIAL ENGINEERING - ANSWER 34.30 : (a)(i) First year : Y = C = $240k, Z = 0 (since C < B). (ii) Second year : Y = B - C = $300k - $240k = $60k, Z = C + D - B = $240k + $180k - $300k = $120k [ since (C + D) > B ]. (iii) Third year : Y = 0, Z = E. (b) E = A - C - D = $500k - $240k - $180k = $80k. 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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Question 44 - In a non-dilute absorber, graphical method is used to represent the process. In an X - Y coordinate system, X-axis represents mole of carbon dioxide / mole of water and Y axis represents mole of carbon dioxide / mole of nitrogen. The inlet gas stream consists of 8 mol % of carbon dioxide in nitrogen. (a) Find the S / G minimum as a slope that goes through the point (0, 0.0304) and (0.0000488, 0.086957). (b) Find the actual slope of operating line when it is 1.5 times the S / G minimum! (c) Find the value of x for inlet gas stream when y = 1640 x, y is mole fraction of carbon dioxide in nitrogen.
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ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.23 : An engineering company would like to produce 10000 units of control instruments. Let selling price per unit = $10, variable cost per unit = $2, overall fixed cost = $30000. (a) Calculate the income obtained when all units are sold out successfully. (b) Find the overall cost of production. (c) Calculate the percentage of gross profit obtained based on the answers in (a) and (b). (d) Find the minimum units that need to be sold out successfully in order to prevent losses. (e) How many minimum units of instruments that need to be produced in order to prevent losses, if all units produced are sold out successfully?
Question 39 - Acetone and ethanol are separated using a distillation column with a partial condenser and partial reboiler. An equimolar, sub-cooled liquid feed enters at 100 kmol / hr and condenses 1 mole of vapor for every 6 moles of feed. The separation requires a distillate vapor that is 95 mol % acetone and bottoms liquid that is 5 mol % acetone. The reflux is returned from the condenser to the column as a saturated liquid and the operation is run at (L / V) = 1.4 * (L / V) min. Assume constant overflow conditions. (a) Feed operating line is y = [ q / (q - 1) ] x - z / (q - 1) where z = 0.5 for equimolar liquid mixture of 2 components, q = (L’ - L) / F where L’ = L + F + (F / 6) for condensation of 1 mole of vapor / 6 moles of feed. What is y = f(x)? (b) The rectifying operating line is y = (L / V) x + (D / V) (xd) where (L / V) min goes through the points A (0.95, 0.95) and B (0.53, 0.69), V = L + D. What is y = f(x)? Let xd = 0.95. (L / V) min is the slope of the 2 points A and B.
QUANTUM CHEMISTRY AND CHEMICAL ENGINEERING - EXAMPLE 31.6 : In N + 1 Rule in Quantum Chemistry, whenever a spin 1 / 2 nucleus is adjacent to N other nuclei, it is split into N + 1 distinct peaks. In 1 peak or singlet, there is only 1 magnitude. In 2 peaks or doublet, the ratio of magnitude of each peak is 1 : 1. In 3 peaks or triplet, the ratio of magnitude of each peak is 1 : 2 : 1. In 4 peaks or quartet, the ratio of magnitude of each peak is 1 : 3 : 3 : 1. In 5 peaks or quintet, the ratio of magnitude of each peak is 1 : 4 : 6 : 4 : 1. (a) By using binomial coefficients or Triangle of Pascal find the ratio of magnitude of each peak if 6 peaks exists. (b) How many adjacent nuclei are available in a spin 1 / 2 nucleus in such situation of 6 peaks?
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