Dakota products has a production budget as follows: may, 16,000 units; june, 19,000 units; and july, 24,000 units. each unit requires 3 pounds of raw material and 2 direct labor hours. dakota desires to keep an inventory of 10% of the next month’s requirements on hand. on may, 1 there were 4,800 pounds of raw material in inventory. direct labor hours required in may would be:
Scenario 1: Advanced Encryption Standard (AES)
It is the best choice for the security of smart phones. AES is symmetric algorithm. It uses keys of 128, 192, and 256 bits and encrypts and decrypts fixed blocks length of 128 bits. It is effective in encryption of all forms of electronic data. AES encryption is most widely used in smart phones to protect confidential data stored on the device such as bank account information, personal pictures, social security number etc. It is considered as unbreakable encryption algorithms. For example if smartphone is using AES 256 encryption algorithm to secure its data from attacks, the encrypted data cannot be attacked if the key length is 256-bit as there would be 2256 possible combinations, and a hacker has got to try most of the 2256 possible combinations to guess they key which would take time beyond human lifespan.
Scenario 2: Digital Signatures
It is an electronic signature that is used to authenticate the identity of "message sender". It also makes sure that real content of the message has not been changed during transit. Since the company's concern is to protect confidential information from a rival so it the better choice as it assures authentication of message source and data integrity. Digital signatures generate a unique hash of message and use sender's private key to encrypt it. After it the message is signed digitally and sent. Receiver produces his own hash of message. He uses senders's public key to decrypt sender's hash and compares with his own hash. If they match it means the sender is the real one and the message contents are not altered.
Scenario 3: Elliptic curve cryptography (ECC)
It is an asymmetric general-purpose encryption technology. The basic idea behind this method is to generate simple, short, fast and difficult to break encryption keys. This is what the company requires that encryption technology must be general purpose, difficult to break. It uses elliptical curve theory for generating cryptographic keys instead of using large prime numbers. It is efficient to use for smartphones. ECC does not require much processing power and memory. This results in less overhead faster response time and throughput on Web servers when ECC is being used.
Scenario 4. Secure Sockets Layer (SSL)
It is a standard security technology for setting up an encrypted link between a server and a client (in this case web browsers and web server). SSL is a security protocol that transmits sensitive information securely. As we know data transmitted between browsers and web servers is sent in the form of plain text. If a hacker is able to seize data being transmitted between a browser and a web server, they can misuse that information. So SSL makes the web servers and web browsers to communicate with each other securely. When transmitting confidential information, a web server and browser set up a secure connection using SSL certificate. The link between web server and browser is encrypted by SSL which makes sure that all data transmitted between them remains private and protected. Due to the sensitive nature of the business SSL is most suitable solution to keep sensitive information sent across internet encrypted making sure that only intended receiver can access it. SSL certificate is used for authentication purpose. For making sure that information is sent to right server, web browsers give indication of secured connection via a lock icon attached or uses https.
Scenario 5: Advanced Encryption Standard (AES)
Confidential Services should choose AES. It is a symmetric encryption algorithm for protecting sensitive data. This means it uses symmetric key encryption in which only one secret key is used to encrypt and decrypt information. This algorithm is also used by U.S. Government agencies to secure sensitive material. Refer to the scenario 1 for more details about AES. It is a fast encryption standard. It is used in both hardware and software. Also it is strong in a sense that it comes up with an option for various key lengths. AES allows a 128-bit, 192-bit or 256-bit key and are practically unbreakable by brute force based on current computing power
Transportation of Dangerous Goods (TDG)" is the international organization which conforms to the requirements for shipments of hazardous materials being transported from Canada. TDG is an international organization that ensures public safety when hazardous materials are being handled or transported by water, air, road, or rail.
The international organization conforms to the requirements for shipments of hazardous materials being transported from Canada is UPS.
UPS accepts hazardous materials only on the basis of a contract, serving the USA and to specific places outside of it. The sender may send hazardous materials identified in the UPS Hazardous Materials Chemical Tables in compliance with all applicable DOT or IATA regulations, as well as with the specific UPS Limitations identified for sending hazardous materials by air and land.
Shippers must be kept up-to-date on transport regulations in relation to hazard classification, packaging, label marking and documentation.
UPS supports dangerous goods services in the following countries:North America: United States, Canada, Dominican Republic and Puerto Rico.Europe and Asia.
a. Sales :
Territories A (10,000 × $40) $400,000
Add:Territories B (12,000 × $40) $480,000
Sales revenue $880,000
b. Ending inventory 3,000
Add: Sale of unit (10,000 + 12,000) 22,000
Less: Beginning inventory (2,000)
Unit produced 23,000
c. Unit produced 23,000
Introduced Material (23,000 × 3) 69,000
Add: Material in ending 4,000
Less: Material in beginning (5,000)
Purchased material a 68,000
Pound per rate b $4
Material purchased in dollar (a × b) $272,000
d. Produced units a 23,000
Unit per hour b 1.5
Total hour (c = a × b) 34,500
Hour per rate d $13
Direct labor cost (c × d) $448,500
e. Total hours a 34,500
Variable overhead rate per hour b $2.50
Add: Variable overhead (a × b) $86,250
Add: Fixed overhead $50,000
Total manufacturing overhead $136,250
As regards Mexican culture and country, there might be a lot of things to take into account. For example, they have a wide variety of food that are worth to try. Such as tacos, fajitas and burritos. then, you can have some typical drinks like Margaritas (alcohol drink).
their clothes are full of colours, you can try on a Mexican hat which are presented in different sizes.
You might also enjoy some music. Mariachis are the most tradicional singers and musician. They can sing you "serenatas" in the street.
May 10, purchased goods on account, terms 2/10, n/60
Dr Merchandise inventory 15,876
Cr Accounts payable 15,876
May 11, purchased goods on account, terms 1/15, n/30
Dr Merchandise inventory 12,276
Cr Accounts payable 12,276
May 19, paid May 10th invoice
Dr Accounts payable 15,876
Cr Cash 15,876
May 24, purchased goods on account, terms 2/10, n/30
Dr Merchandise inventory 10,290
Cr Accounts payable 10,290
Adjusting entry May 31 (purchase discounts lost on May 11th purchase)
Dr Purchase discounts lost 124
Cr Accounts payable 124
Since the company didn't pay the invoice in time, accounts receivable increases by $124 to $12,400 total. The lost discount is considered an expense.
theyr is no question ?
This statement is True
Twinte Cars should adopt the longer retention period (6 years) in order to satisfy the record retention requirements of the contract.
Twinte is signing a contract and if one of the requirements is to adopt a longer retention period for payroll documentation, refusing to do it is not very smart. It is like drowning on a glass of water. Of course it will cost more to keep records longer, but many times this types of requirements are mandatory in foreign countries, and the whole operation might be dismissed if they are not fulfilled. So, is the extra cost so big that it offsets any potential profits? I really do not think so, it is actually something relatively easy to carry out.
Twinte cars with a internal corporate requirement of a three-year payroll document retention period going into contract with an international company which is mandating them to upgrade their three-year payroll document retention period to 6 years.
out of the given options Twinte cars can either increase the retention period to 8 years depending on the circumstances in order to accommodate the 6 years been mandated or they can present the benefits and records of the 3 year payroll document retention period which they already have to the international company.