Hahn manufacturing purchases a key component of one of its products from a local supplier. the current purchase price is $1,500 per unit. efforts to standardize parts succeeded to the point that this same component can now be used in five different products. annual component usage should in- crease from 150 to 750 units. management wonders whether it is time to make the component in-house rather than to continue buying it from the supplier. fixed costs would in- crease by about $40,000 per year for the new equipment and tooling needed. the cost of raw materials and variable over- head would be about $1,100 per unit, and labor costs would be $300 per unit produced. 1. should hahn make rather than buy? 2. what is the break-even quantity? 3. what other considerations might be important show any and all work as that is really needed to understand the principles.

Insurance companies have internal controls in place to protect assets, monitor the accuracy of accounting records and encourage operational efficiencies and adherence to policies. these internal controls are generally of two types: administrative controls and accounting controls. administrative controls are the policies and procedures that guide the daily actions of employees. accounting controls are the policies and procedures that delineate authorizations of financial transactions that are done, safeguard assets, and provide reports on the company’s financial status in a reliable and timely manner. internal controls should include both preventative and detective controls. the purpose of preventative controls is to stop problems and errors before they occur. detective controls identify problems after they have occurred. preventative controls are usually more effective at reducing problems, but they also tend to be more expensive. internal controls must be flexible to adjust for changes in laws and regulations in addition to adding new products or modifying current ones. companies must also do regular analyses to ensure that the benefits of implementing the controls are worth their costs. when concerned about paying unwarranted insurance claims which type of control would be useful?

When the amount for land is 36,000 and the amount paid for expenses is 10,000, the balance of total asset is

Consider 8.5 percent swiss franc/u.s. dollar dual-currency bonds that pay $666.67 at maturity per sf1,000 of par value. it sells at par. what is the implicit sf/$ exchange rate at maturity? will the investor be better or worse off at maturity if the actual sf/$ exchange rate is sf1.35/$1.00