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NEW QUESTION: 1
A company manufactures a product that is sold for US $37.95. It uses an absorption-cost system. Plant capacity is 750,000 units annually, but normal volume is 500,000 units. Costs at normal volume are given below.

Fixed manufacturing overhead is budgeted at US $4.5 million. A customer has offered to purchase 100,000 units at US $25.00 each to be packaged in large cartons, not the normal individual containers. It will pick up the units in its own trucks. Thus, variable selling and administrative expenses will decrease by 60%. The company should compare the total revenue to be derived from this order with the total relevant costs of:
A. U S $1.830,000
B. U S $1,880,000
C. U S $2,930,000
D. U S $3,150,000
Answer: A
Explanation:
The necessary assumptions are that all fixed costs and the unit variable costs of direct materials, direct labor, and variable manufacturing overhead are not affected by the special order. Hence, the fixed costs are not relevant. The unit costs of direct materials and direct labor are given as US $9.80 and US $4.50, respectively. The unit variable manufacturing overhead cost is US $3.00 [ $6,000,000 total manufacturing overhead -$4,500,000 total fixed manufacturing overhead) 500,000 units normal volume]. The unit variable selling and administrative cost is US $1.00 [$2.50 x 1.0 - .6)]. Consequently, the total relevant cost of the special order is US $1,830,000 [100,000 units x $9.80 + $4.50 +$3.00 + $1.00)]. A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is to manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional off-site space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive of the leasing costs itemized above, are:

NEW QUESTION: 2
A company has a Microsoft 365 E5 subscription. The company plans to use eDiscovery to meet legal discovery requirements.
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation

References:
https://docs.microsoft.com/en-us/office365/securitycompliance/ediscovery#ediscoverycases
https://docs.microsoft.com/en-us/office365/securitycompliance/manage-ediscovery-cases
https://docs.microsoft.com/en-us/office365/securitycompliance/assign-ediscovery-permissions

NEW QUESTION: 3
あなたは以下のパラメータをパラメータ・ファイルでセットして、データベース例を再開します:

どの2つのステートメントが真実であるか？
A. PGA_AGGREGATE_TARGETおよびSGA_TARGETパラメータの下限は、90 MBおよび270 MBに設定されています。
B. PGA_AGGREGATE_TARGETとSGA_TARGETパラメータは、ゼロに自動的に設定されます.
C. Automatic Memory Management（AMM）が許可されたが、PGA_AGGREGATE_TARGETであるので、例は動き出しません、そして、SGA_TARGETパラメータはゼロ以外の値に設定されます.
D. データベースインスタンスのMEMORY_MAX_TARGETパラメータの値はゼロのままです.
E. MEMORY_MAX_TARGETパラメータは、500MBに自動的に設定されます。
Answer: A,E

NEW QUESTION: 4
You are running PostgreSQL on Amazon RDS and it seems to be all running smoothly deployed in one availability zone. A database administrator asks you if DB instances running PostgreSQL support Multi-AZ deployments. What would be a correct response to this question?
A. No.
B. Yes.
C. Yes, but only for small db instances.
D. Yes but you need to request the service from AWS.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Amazon RDS supports DB instances running several versions of PostgreSQL. Currently we support PostgreSQL versions 9.3.1, 9.3.2, and 9.3.3. You can create DB instances and DB snapshots, point-in- time restores and backups.
DB instances running PostgreSQL support Multi-AZ deployments, Provisioned IOPS, and can be created inside a VPC. You can also use SSL to connect to a DB instance running PostgreSQL. You can use any standard SQL client application to run commands for the instance from your client computer. Such applications include pgAdmin, a popular Open Source administration and development tool for PostgreSQL, or psql, a command line utility that is part of a PostgreSQL installation. In order to deliver a managed service experience, Amazon RDS does not provide host access to DB instances, and it restricts access to certain system procedures and tables that require advanced privileges.
Amazon RDS supports access to databases on a DB instance using any standard SQL client application.
Amazon RDS does not allow direct host access to a DB instance via Telnet or Secure Shell (SSH).
Reference: http://docs.aws.amazon.com/AmazonRDS/latest/UserGuide/CHAP_PostgreSQL.html