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c. If the inn s owners want to increase operating income by $40,000 by increasing rooms occupancy rate, what is the incremental room s sales revenue required to support the $40,000 increase to operating income (Assume no effect on restaurant sales.) P8.8 A restaurant has a caf and bar operation. The caf provides 65 percent of total revenue with a 48 percent variable cost. The bar provides 35 percent of total revenue with a 38 percent variable cost. Answer the following: a. What is the contribution margin of the caf b. What is the contribution margin of the bar c. What is the combined contribution margin of the caf and bar d. Assume the owner wants operating income to increase by $50,000, with the increase being provided jointly by the caf and bar. What is the additional sales revenue required A motel has a rooms department and a dining room, and fixed cost is $335,000. Annual sales revenue and cost figures are as follows: Rooms Sales revenue Variable costs Contribution margin $440,000 ( 132,000) $308,000 Food $110,000 ( 66,000) $ 44,000 Totals $550,000 ( 198,000) $352,000
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situations, speaking engagements, asking someone for a date). Mischel and others (Bem & Funder, 1978; S. Epstein, 1979; Magnusson, 1981) have advanced the person-situation interaction theory of personality. While recognizing that somewhat stable individual differences can exist in cognitive styles, the psychologist must consider behavior across similar situations, and self-reported personality traits, emphasizing situational factors and influences. Personality testing results must then be evaluated in light of these situationspecific factors, which should of course be
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Before we discuss the research on Web proxy caching, let us rst overview the current common practices [1,3,64]. The Web browser (or client) is statically con gured with the IP address (or domain name) and port number of the Web cache proxy. All HTTP requests that the browser makes are sent directly to the proxy. When the proxy receives a client request, one of four things may happen: 1. If the requested document is not already in the cache, the proxy retrieves it from the Web server and relays it to the client. This is a cache miss. At this
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When expenses are paid in advance for future periods, normally exceeding a month, for such items as rent or insurance, a prepaid asset account is created. The prepaid item names the benefit to be received and consumed as an expense over a specified number of time periods (e.g., months, quarters, or years). In our example, Texana Restaurant paid in advance $3,600 for a two-year insurance policy on May 6. If the prepaid is expensed on a monthly basis, insurance expense for the month of May will be $150 per month ($3,600 / 24). The prepaid insurance account will be reduced $150 and the insurance expense account will increase by $150 when the journal entry is posted. Prepaid cost / life of prepaid Prepaid / months $3,600 / 24 Amount expensed $150 per month
% ping PING ( 56(84) bytes of data. 64 bytes from icmp_seq=1 ttl=64 time=0.45 64 bytes from icmp_seq=2 ttl=64 time=0.69 64 bytes from icmp_seq=3 ttl=64 time=1.21 64 bytes from icmp_seq=4 ttl=64 time=0.68 ^C
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