How to charge an electric scooter at home

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Learning how to charge your electric scooter is very important. Charging it the correct way ensures that it is able to function effectively as the motor depends entirely on the battery to run. The truth is that it is not a complicated issue and you just need to understand and follow the right procedures. This article will offer you proper guideline and tips about charging your electric scooter and ensuring that it lasts long. It may not be the appropriate method of charging for all the scooters but it is the commonly used procedure for most scooters.

Step by Step: How to Charge an Electric Scooter

Here is a simple step by step procedure that you need to follow so as to charge your scooter properly.

Step 1: First, you need to ensure that you’ve the correct battery charger. Additionally, ensure that the voltage key is in the accurate position for your electric scooter.

Step 2: Ensure that you plug in your charger in the charging port in your scooter. The check light should turn solid green.

Step 3: Afterward, you should plug your charger into your electric power outlet. Also, ensure that the other side of the cable is correctly plugged in. There should be a red-light indicator showing it is charging.

Step 4: A complete charge should indicate a green color again. If you get to see this color, then you should go ahead and unplug your charger from the wall and then to your charger port and be ready for your journey.

Charging Tips for your Scooter

  • Recharge your best electric scooter for commuting after each ride to get most life out of the batteries.
  • When you store your battery, ensure that you recharge it thrice per month and this will keep the battery as good as new one.
  • Ensure you use an original charger to avoid damaging your battery
  • Try to read the instructions for charging carefully
  • Don’t let your scooter to drain completely before you recharge it as it destroys your scooter. We advice that you avoid your scooter going under 10% of a full charge.
  • Don’t try using a fast battery charger

What happens when you use a wrong type of charger?

Most of the people would want to utilize their scooter more than a single battery cycle in a day and this may force them to using different chargers. The chargers may be faster rate chargers that has a much higher amp rating compared to the charger that come with the electric scooter. Thus, not using an electric scooter can affect the lifespan of your battery.

So as to preserve the life of your electric scooter, you should use a slow rate charger or the original charger and avoid damaging your electric scooter.

Always go for a full charge of your electric scooter

It is always recommended to fully charge your electric scooter’s battery until its 100% charged. Most electric scooter will have a LED that turns green when it’s fully charged while some have an indicator that indicates the battery level.

Charge your scooter at room’s temperature

Wait for about 15-20 minutes after a ride before you embark on charging your scooter. If you’ve just got home, you should let your battery to stabilize at room temperature before you charge it again.

Can we charge electric scooter at home?

Electric scooters can be charged at home without issues. Depending on your electric scooter, most of the scooters will come with chargers that are suited for your nation’s outlet. Just follow the procedure and tips offered in this article and you will be okay.

Can we charge electric scooter at the office?

Yes, most employers will have no issue with this. I do this all the time. A full charge will cost less than $1 and it is not a big deal in most company offices.

 

ACC578_Assignment 2_ Fraud Risk Assessment

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ACC578_Assignment 2_ Fraud Risk Assessment

 

Assignment 2_Fraud Risk Assessment

 

Due January 22, 2019 – by 18:00 HRS / 6:00PM EST

 

Scenario – In your role as a corporate controller at Dingwow Inc., you have been charged by senior management with assessing the company’s risk exposure to fraud and techniques that could be implemented to detect fraud.

 

Using the Internet to research risks associated with fraud, effective techniques that could be used to prevent or detect fraud, and the roles and responsibilities within the organization for preventing and detecting fraud.

 

Write a four to five (4-5) page paper in which you:

 

  1. Determine the types of exposure to fraud that the company could be exposed to and the related consequences to the organization. Provide a rationale for your response.

 

  1. Evaluate tools and techniques that are the most effective in preventing and detecting fraud, making a recommendation for the tool that has the highest cost-benefit factor. Provide a rationale for your recommendation.

 

  1. Evaluate the roles and responsibilities in the company to prevent and detect fraud, indicating how a culture of integrity can be created within these roles.

 

  1. Use at least four (4) quality resources in this assignment.

 

NOTE: Wikipedia and similar Websites do NOT qualify as quality resources.

 

Your assignment must follow these formatting requirements:

 

  • Be typed, double spaced, using Times New Roman font (size 12), with 1” margins on all sides; citations and references must follow APA

 

  • Include a cover page and the reference page are NOT included in the required assignment page length.

 

The specific course learning outcomes associated with this assignment are:

 

  • Examine the use of data analysis and automated processes for fraud detection within business systems.

 

  • Examine management’s responsibilities for fraud prevention processes and the establishment of proper controls.

 

  • Use technology and information resources to research issues in fraud prevention and detection.

 

  • Write clearly and concisely about fraud prevention and detection using proper writing mechanics.

Marketing Information Systems

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Marketing Information Systems

You work for an automobile manufacturer that offers a complete line of vehicles, from full-size pickups and luxury sport-utility vehicles (SUVs) to economy cars and hybrids. After analyzing the recent changes in consumers’ buying habits, your manager wants you to create a marketing information system for the firm. The system should help the firm identify early trends in the marketing environment.

Begin your post by describing an automobile type from the line of vehicles that you will use for the remainder of your post.

Then, create a 300- to 400-word response to any two of the following bullet points:

  • Identify the variables in the marketing environment that need to be monitored to recognize and predict trends.
  • Explain the need to monitor trends for each of the identified environmental variables.
  • Describe how you will monitor these trends.
  • Describe the role of marketing research in understanding how consumers’ perception of these trends impacts their selection of this automobile.

Be sure to properly cite your sources using APA; include your references and in-text citations. Comment on the postings of your classmates. Do you agree with their position? Why or why not? 

Assume you are the IT manager for an organization tasked with evaluating whether or not to deploy internal wireless access for employees

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WLANs

Assume you are the IT manager for an organization tasked with evaluating whether or not to deploy internal wireless access for employees. Write a three to five-page paper (excluding the title and reference pages) discussing the advantages and disadvantages of implementing a WLAN in your organization. Compare the benefits and risks of three security methods, then identify and justify the best approach for securing a WLAN.

You must include a minimum of two scholarly sources, in addition to the textbook, with a minimum of one source from peer-reviewed sources from the Ashford University Library. Your paper must be formatted according to APA style guidelines as outlined in the Ashford Writing Center.

The WLANs paper

  • Must be three to five double-spaced pages in length (not including title and references pages) and formatted according to APA style as outlined in the Ashford Writing Center (Links to an external site.)Links to an external site..
  • Must include a separate title page with the following:
    • Title of paper
    • Student’s name
    • Course name and number
    • Instructor’s name
    • Date submitted
  • Must use at least two scholarly, peer reviewed, and other credible sources in addition to the course text.
  • Must document all sources in APA style as outlined in the Ashford Writing Center.
  • Must include a separate references page that is formatted according to APA style as outlined in the Ashford Writing Center.

Carefully review the Grading Rubric (Links to an external site.)Links to an external site. for the criteria that will be used to evaluate your assignment.

Based upon a fictitious organization of your choosing, you are to offer insight regarding three identified threats

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Based upon a fictitious organization of your choosing, you are to offer insight regarding three identified threats, where one must come from each of the three broad threat/hazard groups of natural, technological/accidental, and adversarial/human-caused risks. (For additional information and examples, refer to the Strategic National Risk Assessment). Regarding these threats, you are to provide details that address the following activities that will collectively produce a comprehensive security plan. In addition, highlight issues that you feel are in need of attention by the security industry to adequately deal with such risks moving forward.

  • Contingency Planning
  • Business Continuity Planning
  • Crisis Management Activities
  • Business Recovery Efforts

TECHNICAL GUIDANCE:

  • This assignment should be a six (6) page report (not including title page and reference list). 
  • Provide at least six (6) scholarly sources in your paper.
  • Type in Times New Roman, 12 point and double space.
  • Students will follow the APA 6 Style as the sole citation and reference style used in written work submitted as part of coursework for this class. See  http://www.apus.edu/content/dam/online-library/resources-services/Fuson_2012_APA.pdf
  • Points will be deducted for the use of Wikipedia or encyclopedic type sources. It is highly advised to utilize: books, peer reviewed journals, articles, archived documents, etc. (may be electronic of course and the APA manual lists all the types of possible resources and reference formats, hint…hint), and valid web sites (use caution with these).

Marketing Plan: 

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Marketing Plan:

Throughout this class you have examined a product of the Waters Bottling Company and addressed market concepts/ theories that will play a role in the success or failure of that given product.

Using the Waters Bottling Company in Module 1, continue to build the Marketing Plan Sections for the product you have selected/ created. Complete the following in MS Word: Be concise but complete in your analysis of each plan element. Your employer wants to know you have left nothing out in your analysis.

This assignment represents Section 5 of the Marketing Plan. Use the guide to identify the sections of the Marketing Plan and the marketing elements contained therein. This assignment will focus on Section 5– Personal Selling & Global Markets (Module 5).

Section 5 – Promotion Mix/ Personal Selling & Global Markets (Module 5 LASA 2)

  • Promotion Mix
    • Advertising
    • Personal Selling
    • Sales Promotion
    • Direct Marketing
    • Public Relations
  • Brand Management
    • Branding Strategies
    • Emotional Branding
    • Brand Extension
  • Global Markets
    • Opportunities & Challenges

Executive Summary

  • Marketing Implementation & Evaluation
  • Careers in Marketing

You will create a complete Marketing Plan by the end of the course. You will write the Fifth and last section of the Marketing Plan for this assignment. Use the Marketing Plan guide to identify the sections of the Marketing Plan and the marketing elements contained therein. This assignment will focus on Section 5 – The Promotion Mix/ Personal Selling & Global Markets (Module 5).

Relate all responses using the WBC scenario and the product you have selected to market in Module 1.

Create a 4 page Word document for this Marketing Plan Section. Apply a standard business writing style using the Market Planning Guide sections as your (headers/ sub heads/ bullets) to your work. Be sure to cite your work in the APA format.

Milestone 2: Outside Factors & Effective Treatment

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Milestone 2: Outside Factors & Effective Treatment

 

LaChelle Prince

Southern New Hampshire University

There are many factors that can influence the treatment for autistic children. These factors include environmental, culture and family. Environmental factors concerning the onset of autism is an essential area of study. Genetic factor has been associated with the onset of autism as well. Parents who have been exposed to teratogens have substantiated factors that stimulate the chance of autism (Castro et al., 2016). Environmental factors of autism include maternal age, multiple pregnancies in a short period, inadequate prenatal care and low birth weight. Children who are associated with autism can experience a delay in brain development. There are many risk factors that are associated with autism. They include the parents age during the time of conception, maternal nutrition, inflection during pregnancy and prematurity.

In some cases individuals’ can be hereditarily prone to autism. Children can develop symptoms of autism based on their environment. Vaccines have been linked to the onset of autism. Also, an individual’s genetic predisposition can cause autism (Reynolds & Dombeck, 2006).

Parents of autistic children tend to suffer from multiple factors. Parents can exhibit an increase in stress, a poor quality of marriage, depression, anxiety and increased anger (Magana & Smith, 2006). Clinicians consider how cultural values, such as religion, can influence the diagnosis, treatment and welfare of families. Religion can also influence the treatment of a child with autism. South Asian Muslim’s believe that doctors undermine their children (Ennis-Cole, Durodoye & Harris, 2013). In some culture and religion, parents believe that an autistic child is a punishment from God. Also, some cultures are less likely than others to receive regular visits to the physicians. Culture can also play a role when viewing signs and symptoms of autism. Some parents do not realize that their child is experience symptoms of autism. Parents are more likely to experience developmental delays before social issues (Mandell & Novak, 2005). Cultures conflicts in the treatment options for children who have been diagnosed with autism. Some cultures will reach out to non-professionals before seeking professional help.

Parents of individuals with ASD have also shown a willingness to persist with this strategy of using diverse treatments that include those without empirical support, or even those that are harmful, despite evidence of ineffectiveness (Offit & Jew, 2003). Parents use treatments that work at cross-purposes to each other. Having children conduct in multiple treatments make it difficult to evaluate the effectiveness of any single treatment or specific combination of treatments for a given individual (Green et al, 2006). Parents can be dissatisfied with certain treatment options.

Since cultural factors are combined with thoughts and behaviors. Families address abnormalities in their children’s development differently from other parents of different cultures (Pachter & Harwood, 1996). This can influence various intervention strategies. Children were sometimes being treated for autism, but not displaying and signs and symptoms. There are some children who are currently being screening for autism, but are not displaying any signs or symptoms (Monteiro et al., 2015). This is delaying the progress and intervention of those children who actually have autism. Treatment for autism depends on the severity of the disorder. Treatment for autism includes therapy and other intervention strategies.

It can be concluded that there are many sociocultural and environmental factors that have been linked to the onset of autism. Some researchers have concluded that autism is due to sociological than biological factors. Parents can seek resources to assist with their child’s autism diagnosis. School systems can cause a delay in the diagnosis of autism.

Reference:

Castro, K., da Silveira Klein, L., Baronio, D., Gottfried, C., Riesgo, R., & Perry, I. S. (2016). Folic acid and autism: What do we know?. Nutritional Neuroscience, 19(7), 310-317. doi:10.1179/1476830514Y.0000000142

Ennis-Cole, D., Durodoye, B. A., & Harris, H. L. (2013). The Impact of Culture on Autism Diagnosis and Treatment: Considerations for Counselors and Other Professionals. The Family Journal, 21(3), 279-287. doi:10.1177/1066480713476834

Green, V A, Pituch, K A, Itchon, J, Choi, A, O’Reilly, M & Sigafoos, J (2006). Internet survey of Treatments used by parents of children with autism. Research in Developmental

            Disabilities, 27, 70-84. http://dx.doi.org/10/1016/j.rdd.2004.12.002

Kheirouri, S., Kalejahi, P., & Noorazar, S. G. (2016). Plasma levels of serotonin, gastrointestinal symptoms, and sleep problems in children with autism. Turkish Journal Of Medical Sciences, 46(6), 1765-1772. doi:10.3906/sag-1507-68

Magana, S & Smith, M (2006). Psychological distress and well-being of Latina and Non-Latina

White mothers of youth and adults with an autism spectrum disorder: cultural

Attitudes towards co-residence status. American Journal of Orthopsychiatry, 76,

346-357.

Mandell, D & Novak, M (2005). The role of culture in families’ treatment decisions for children with autism spectrum disorders. Mental Retardation and Developmental Disabilities

            Research Reviews, 11, 110-115.

 

 

Monteiro, S. A., Spinks-Franklin, A., Treadwell-Deering, D., Berry, L., Sellers-Vinson, S., Smith, E., Voigt, R. G. (2015). Prevalence of Autism Spectrum Disorder in Children Referred for Diagnostic Autism Evaluation. Clinical Pediatrics, 54(14), 1322-1327. doi:10.1177/0009922815592607

Offit, P A & Jew, R K (2003). Addressing parents’ concerns: Do vaccines contain harmful

Preservations, adjuvants, additives or residuals? Pediatrics, 112(6), 1394-1404.

Pachter, L & Harwood, R (1996). Culture and child behavior and psychosocial

Development. Dev Behav Pediatr, 17:191-198.

Reynolds, T., & Dombeck, M. (2006). Historical/Contemporary Theories of Cause and Genetic

Contributions. Retrieved from https://www.mentalhelp.net/articles/historical-contemporary-theories-of-cause-and-genetic-contributions/

 

 

 

analyzing a subject you find in attached link related to a threat to confidentiality, integrity, or availability of data

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Write at least 500 words analyzing a subject you find in attached link related to a threat to confidentiality, integrity, or availability of data. Use an example from the news.

https://www.911.gov/pdf/OEC_Fact_Sheet_Cyber_Risks_NG911.pdf

Consider your experience on a project and what contributed to its success or failure

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We have all worked on projects whether formally (implementation of new software) or informally (planning a school program). Consider your experience on a project and what contributed to its success or failure. Perhaps it is the project’s completion on time, in scope, within budget limits, stakeholder satisfaction, increase in market share, quality improvement, or other business measures of success or failure.

Conduct research beyond your course materials and develop a position on what constitutes project success, and how measures of success might change for projects in for-profit, non-profit, government organizations, and for projects in international environments.

Embed course material concepts, principles, and theories, which require supporting citations along with at least one scholarly, peer-reviewed reference in supporting your answer unless the discussion calls for more. Keep in mind that these scholarly references can be found in the Saudi Digital Library by conducting an advanced search specific to scholarly references.

1 page including references

ACCT6004 Management Accounting

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1

ASSESSMENT BRIEF
Subject Code and Title ACCT6004 Management Accounting
Assessment Case Study
Individual/Group Group
Length
(2,000 words +/- 10%), if applicable
Learning Outcomes
b. Identify and analyse ethical and organisational issues
confronting contemporary management accountants.
c. Categorise and identify the nature of various types of
costs, cost objects and cost behaviours and use cost
estimation techniques to develop cost functions.
d. Apply cost accounting techniques to calculate the cost
of a range of cost objects, as well as analyse costs.
e. Apply cost information to planning, control and
decision-making.
f. Critically evaluate the relevance of both quantitative
and qualitative costing information to management decision
making.
Submission By 11:55pm AEST/AEDT Sunday of Module 5 (week 10)
Weighting 25%
Total Marks 100 marks
Instructions:
A case study document will have been distributed to students in Week 1. Students in each
class will organise themselves into groups of 3 to 4 (no less than 3 and no more than 4).
Students will work in their groups to prepare a response to ALL of the case questions and will
prepare and submit a report, presented in proper report format (including a reference list) by
the end of Week 10.

2

ACCT 6004 GROUP CASE STUDY ASSIGNMENT
‘J&B Sports’ and its Customer ‘Sports-Strength’

Introduction to J&B Sports
J&B Sports manufactures custom club soccer uniforms (jerseys, shorts, socks and jackets) and
supplies local Adelaide clubs and their teams each season. J&B Sports focuses on quick delivery
and fast customer response time. Recently, J&B Sports has experienced a decrease in available
cash and an increase in inventory. Sales revenue has been increasing at a faster rate than
expenses, generating a higher level of profits. Approximately half of J&B’s asset base is
financed through debt and half through equity. The industry faces increasing pressure from
imports, particularly from China, which creates a need to compete on price. However,
customers in this market are willing to pay a higher price for goods that are durable and of
high quality. The internet is becoming an increasingly important sales channel and source of
competition at the same time.
The company, which started out as J&B Uniforms, was founded in 1962 by the Hellas family
and began its operations manufacturing work uniforms for local factory workers in South
Australia. As manufacturing declined in the local economy, the family began to look for a
market niche to guide the company’s future growth. Recognising the increasing number of
youth participating in organised sports, and the projected growth in popularity of soccer in
Australia, the family decided to focus on the manufacture of custom soccer uniforms. The
family has made a conscious decision not to follow the textile industry’s trend of transferring
manufacturing operations to China and other foreign countries that offer cheap labour. They
have chosen to remain a domestic producer and to focus on quick delivery and fast customer
response within the local market.
The company manufactures and supplies three main products in a typical soccer kit: custom
soccer jerseys (tops), custom soccer shorts and soccer socks.

Sports-Strength – part of J&B’s supply chain
J&B Sports is part of a supply chain whereby they source fabrics and other raw materials from
their suppliers, and they in turn also use retail outlets such as ‘Sports-Strength’ to take
customer orders and supply custom soccer uniform items on behalf of the manufacturer.

Exhibit 1 – J&B Sports’ supply chain
eg Sports

3

Martin Cole, senior sales director at Sports-Strength was reviewing the latest corporate
income statement prior to meeting with the company’s chief financial officer. “I don’t
understand these numbers”, Martin thought. “We fell short of our projected sales volume of
jerseys by 10%, so I was anticipating net income to be 10% lower than expected as well. But
that’s not what the numbers are showing. How can I use this information to help me plan for
the coming year?”.
The company had been preparing absorption costing income statements, which it used for
external reporting. To shed some light on the situation, the new internal accountant prepared
an additional income statement using variable costing – a contribution format income
statement for the year.
SPORTS-STRENGTH
INCOME STATEMENT
(CONTRIBUTION FORMAT)
Year ended February 1, 2019
Per Unit Ratio
Sales $1,039,500 $20.00 100%
Less: variable expenses
Cost of goods sold

$769,230

14.80 74%
Sales commissions 62,370 1.20 6%
Total variable expenses 831,600 16.00 80%
Contribution margin 207,900 $4.00 20%
Less: fixed expenses
Selling

116,500

Administrative 51,500
Total fixed expenses 168,000
Operating income $39,900
Exhibit 2 – Sports-Strength’s Contribution Format Income Statement
For simplicity, assume that Sports-Strength sell only one product, soccer jerseys. SportsStrength
buys each jersey from J&B for $14.80 and sells it for $20. Sports-Strength pays a fixed
wage and 6% commission to sales staff.

4

Activity 1: Cost Behaviour and Cost Estimation at Sports-Strength
Required:
1) Identify each of the following costs incurred by Sports-Strength in terms of its cost
behaviour – variable, fixed, mixed or step:
a. Monthly sales staff payroll of $5,000 plus 6% sales commission on jerseys
b. $200 monthly rental for credit card processing equipment
c. Cost of goods sold for $14.80 per jersey
d. The cost ($1) of price tags attached to each jersey
e. Inventory insurance that costs $2 per $1,000 of sales
f. Website hosting cost of $100 per month

2) Refer to the Sports-Strength’s Contribution Format Income Statement for the year ended
February 1, 2019 (Exhibit 2) and answer the following:

a. What is Sports-Strength’s operating profit equation?
b. How many jerseys has Sports-Strength sold during the year? If it has sold 10% less than
it had expected, how many jerseys had it planned to sell? Assuming a 30% tax rate, how
much more income after tax would the extra 10% of sales have generated?
c. If Sports-Strength sells 55,000 jerseys what total expense will be reported on the
income statement?
d. The Messenger, a local newspaper, has approached Martin Cole with a $20,000 annual
ad campaign. If Martin accepts the ad campaign, what will change in Sports-Strength’s
operating profit equation?
e. Assume Martin Cole accepts The Messenger’s ad campaign and as a result SportsStrength
sells 60,000 jerseys next year. Prepare a contribution format income
statement for the year.
f. Discuss (max 500 words) the results shown in part e above. Should the ad campaign be
accepted? Comment on the distribution of costs between fixed and variable for Sports
Strength. How can the information on cost behavior and the contribution margin
statement be used by management to make decisions and to plan? Give two specific
examples of decisions and plans that could be made with this information.

5

Activity 2: CVP Analysis for Sports-Strength
Sports-Strength has just received notice from J&B Sports that the price of a soccer jersey will
be increasing to $15.30 next year. In response to this increase, Sports-Strength is planning its
sales and marketing campaign for the coming year. Managers have developed two possible
plans and have asked you to evaluate them.
The first plan calls for passing on the entire $0.50 cost increase to customers through an
increase in the sales price. Managers believe that $10,000 in additional advertising targeted
directly to current customers will allow the sales force to reach the current year’s sales volume
of 51,975 jerseys.
The second plan relies on a new advertising campaign that focuses on the sales price remaining
the same as last year. The campaign would include a new database that offers more potential
customers than Sports-Strength has had access to in the past. The cost of the campaign is
expected to be $5,000. Managers believe that the campaign will be more successful in
generating new sales than the current incentive-based sales and marketing plan. As a result,
they want to reduce the sales commission from 6% to 4% of sales and increase sales salaries
by $22,000. The campaign is expected to generate an additional 10% in sales volume.
Required:
Using the information in Exhibit 2 as a starting point, answer the following questions:
a. What is Sports-Strength’s breakeven point in units and dollars before any of the above
changes take place (ie. given the sale price and cost structure indicated in Exhibit 2)?
b. What was Sports-Strength’s margin of safety in units and dollars in the year ending 1
February, 2019?
c. How much would operating income decrease if Sports-Strength did nothing to recover
the increase in cost of goods sold, all other things being equal?
d. Determine the expected operating income under each proposed sales and marketing
plan.
e. Why does the first plan result in the reduction in operating income that is greater than
the $10,000 advertising?
f. Which plan do you recommend to management? Write a memo in the proper format
which justifies your recommendation by providing relevant and appropriate supporting
information. Include and explain any qualitative factors which may affect your
recommendation.

6

Activity 3: Job Order Costing and Ethics in J&B Sports
J&B Sports custom makes soccer tops (jerseys), shorts, socks and jackets for individual clubs
and players within the clubs. Players order their name and selected number on the back of
each jersey. Clubs also have specific requirements regarding the sponsors’ logos which need
to be added to the clothing. The kits are manufactured in batches and product costs are
accumulated for each batch or job. When the job is completed, the total costs accumulated
for the job are divided by the number of units produced to determine the average cost per
unit.
J&B Sports has determined the following unit costs for three of its four products:
Shorts Jerseys Jackets
Direct materials $4.47 $6.85 $44.72
Direct labour 2.40 1.92 14.40
Manufacturing overhead 3.00 2.40 18.00
Total unit cost $9.87 $11.17 $77.12
Sales price per unit $12.00 $14.80 $125.00

On May 31, J&B Sports Work in Process Inventory consisted of the following items:
Job Units Accumulated Cost
PA – 1247 Shorts 100 $717
JE – 1397 Jerseys 200 1,802
JA – 426 Jackets 50 3,046
$5,565

During June, a total of $191,591 in direct materials and $74,208 in direct labour costs were
incurred. Units finished and sold during June were as follows:
Product Units Finished Units Sold
Shorts 13,500 14,000
Jerseys 3,200 3,100
Jackets 2,500 2,500

7

Required
a. Given that J&B Sports uses direct labour dollars as its application base, what is the
company’s predetermined overhead rate?
b. Taking into consideration only these three products:
i. Calculate the total manufacturing cost for June. ii. Calculate
the Cost of Goods Manufactured for June.
iii. Calculate the Ending Work in Process Inventory for June.
iv. Calculate Gross Profit for June.
c. For each of the three products, state whether there are more, fewer, or the same
number of finished units in Finished Goods Inventory on June 30 than there were on
June 1.
d. J&B Sports board of directors has adopted a long-term strategy of maximising value of
the shareholders’ investment. To achieve this goal, the board established the following
five-year financial objectives:
• Increase sales by 10% per year
• Increase income before taxes by 15% per year
• Increase dividends by 12% per year.
The managing director added a fourth financial objective last year: maintaining cost of
goods sold at a maximum of 70% of sales. The company failed to achieve this goal in
the year ending 1 February 2019, and it appears that it will again not be achieved in
the current year. Because employee bonuses are tied to performance on all four
objectives, the new internal accountant is concerned about company morale. She
decides that if she overestimates the amount of ending work in process inventory and
reclassifies the fabric inspection costs as administrative rather than manufacturing
overhead costs, cost of goods sold for the year will fall below the 70% maximum level.
She makes the adjustments and presents the managing director a set of financial
statements that meet most of the financial objectives.
i. Explain why the adjustments the accountant made are
unethical, referring to the Australian Accounting code of ethics.
ii. What additional costs, both monetary and nonmonetary might
J&B Sports incur because of the accountant’s actions?

8

Activity 4: Activity Based Costing at J&B Sports
The new internal accountant at J&B Sports is concerned about the current method of
allocating overhead to production, using a volume-based allocation base (direct labour cost)
and one plant-wide overhead rate. She decided to undertake an activity analysis across the
manufacturing processes of the company and to identify the relevant cost drivers of these.
She determined that J&B Sports had the following four activity pools and associated activity
drivers:
Activity Pool Activity Driver
Product design Number of product lines
Warehousing/Packaging Number of batches
Cutting Number of cuts
Sewing Direct labour hours

Once the activity pools were established, manufacturing overhead costs are assigned to these:
Product Design

Warehousing/
Packaging
Cutting Sewing
Indirect labour $40,000 $40,000 $7,500 $15,000
Depreciation 7,396 34,696
Indirect materials 37,512 110,869 135,861 101,064
Rent
Utilities 41,330
Insurance
Other 6,377 12,297 3,747 14,730
Total $83,889 $170,562 $147,108 $206,820
Data was also collected on the activity drivers for each activity pool:
Activity Pool Total Activity
Product design 3 product lines (jerseys, shorts,
jackets)
Warehousing/Packaging 9,170 batches
Cutting 56,580 cuts
Sewing 86,175 direct labour hours

Chris Desmond, J&B Sports’ operations manager, recently received a sales brochure for a new
electric cutting tool. Based on the tool’s specifications, Chris believes that J&B Sports could
increase the batch size on jersey production to 50 jerseys, up from the current 35 jerseys.

9

While the cutting tool would be used on shorts and jackets as well, other production factors
prevent increasing the batch sizes for these products.
The new tool would increase annual operating costs by $14,082. Before deciding whether to
purchase the cutting tool, Chris wants to know how the new tool will affect the cost of
producing the company’s three main products.

Required
a. Calculate the activity rates for each of the four activity pools before the new tool was
purchased.
b. Classify each activity using the ABC cost hierarchy categories.
c. Calculate and present a schedule of the total annual cost included in the cutting activity
cost pool assuming the cutting tool is purchased.
d. Calculate the cost per cut assuming the cutting tool is purchased.
e. Identify any other activity rates that will be affected by the purchase of the new cutting
tool and explain how they will be affected.
f. Explain to Chris why unit costs for all three products will change after the purchase of
the new cutting tool.
g. Do you recommend that Chris purchase the new cutting tool? Write a memo in the
proper format which justifies your recommendation by providing relevant and
appropriate supporting information. Include and explain any qualitative factors which
may affect your recommendation.

End of Case Study

The following rubric provides guidance for marking the group case study.

10

Assessment Rubric – Case Study – Group (100 marks)
Assessment
Attributes Fail (0-49%) Pass
(5064%)
Credit
(6574%)
Distinction
(7584%)
High Distinction (85-
100%)
Knowledge and
understanding of the
cost concepts and
techniques used in the
case study.

15%
Shows very little to no
understanding of how to
apply the costing system
technique to the case
study questions.

Key components of the
assignment are not
addressed.

Demonstrates little to no
capacity to explain and
apply relevant concepts.

Has answered most
parts incorrectly.

Shows limited
understanding of how to
apply the costing system
technique to the case study
questions.

Has answered some parts
incorrectly.
Thorough knowledge or
understanding of the
costing system techniques
relevant to the case study.

Highly developed
understanding of the
costing system
techniques relevant to
the case study.

A sophisticated
understanding of the
costing system techniques
relevant to the case study.

11

Knowledge and
understanding of
management
accounting concepts,
techniques and
processes

30%
Limited awareness of
relevant management
accounting information
required for business
decisions

Difficulty and/or
confusion in identifying
correct management
accounting concepts,
tools and processes
required for case study
questions
Understanding and being
able to identify relevant
accounting information
for business decisions

Understanding a range of
management accounting
techniques and processes
available for generating
and analysing information

Ability to use appropriate
management accounting
techniques and processes

Understanding rationale
for selecting specific
management accounting
tools and processes

Understanding and being
able to explain
quantitative and
qualitative characteristics
of management
accounting information
useful for business
decisions

Thoroughly
understanding the
management accounting
concepts, techniques
and processes

Being able to justify
selection of specific
accounting tools and
processes

Thoroughly understanding
management accounting
concepts, techniques and
processes, and accounting
information required for
solving practical problems

Being able to critically justify
selection of applicable
accounting tools and
processes

12

Analysis and
application of relevant
management
accounting concepts,
techniques and
processes

35%
No or little use of
management
accounting information
for decision making

Difficulty and/or
confusion in preparing
management
accounting reports

Difficulty and/or
confusion in identifying
and applying correct
accounting procedures
Applying correct steps in
preparing management
accounting reports

Applying appropriate
accounting procedures

Identify and explain
quantitative and
qualitative characteristics
of management
accounting information,
which are useful for
business decisions

Analysing quantitative
and qualitative
characteristics of
accounting information,
and applying analysis to
solve practical problems

Correctly preparing and
interpreting different
management accounting
statements.

Correctly preparing and
interpreting different
management accounting
statements.

Critically justifying business
decisions using relevant
management accounting
information

13

Effective
communication

20%
Difficulty in explaining
rationale for selected
accounting tools and
processes

Mostly clear information
presentation, with some
minor errors

Evidence of attempts to
make clear to audience,
the rationale and
application of selected
accounting tools and
processes

Mostly clear and
understandable
presentation of
information

Clearly presented and
adequately justified
responses

Good references to
quantitative and
qualitative information
where applicable

Clearly presented and
adequately substantiated
responses, which indicate
full understanding and
thorough application of
relevant accounting tools
and processes

Sufficiently substantiated
discussion of quantitative
and qualitative information

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