Diet Analysis Project Part II Due October 22nd, 2013 OVERV.docx

Diet Analysis Project
Part II
Due October 22nd, 2013
OVERVIEW OF ACTIVITIES:
· Activity 3: Calculating and Analyzing Energy Balance
· Activity 4: Analyzing Intake and Comparing to National
Cholesterol Education Program, American Heart Association,
and Food and Nutrition Board Recommendations
· Activity 5: Analyzing Vitamin and Mineral Intake and
Comparing to DRIs
Note! You must make corrections to Part I before beginning
Part II!
Activity 3 – ENERGY BALANCE
Overview:
To evaluate the extent to which you are in energy balance, you
need to calculate your estimated energy (kcal) requirement
(EER) and compare it with your energy (kcal) intake (already
calculated for you from your computer nutrient analysis). See
chapter 10 in the textbook for a discussion of energy balance.
For this activity, complete the worksheet below on energy
balance.
Calculations:
1. Enter the following information showing all work):
Conversions

1 in = 2.54 cm
100 cm = 1 m
or 1 in = .0254 m
example: 55 in x 2.54 cm/in = 139.7 cm and 55 in x .0254
m/in = 1.397 m
1 lb. = 2.2 kg
example: 130 lb / 2.2 kg/lb = 59.09 kg
Complete the following data/ calculations:
age (years) =
gender =
height in inches =
height in meters =

weight in pounds =
weight in kilograms =
2. Determine your Estimated Energy Requirement (EER) by
using the appropriate equation below. (See page 320 in the
textbook for an example of how to use this method to calculate
kilocalorie requirements.)
Estimated Energy Requirement Formulas:
Men 19 years of age and older:
EER = 662 – (9.53 x Age[years]) + PA x [(15.91 x
Weight[kg]) + (539.6 x Height[m])]
Physical Activity (PA):

PA=1.00 Sedentary (typical daily activities only)
PA=1.11 Low Active (equivalent to walking 2 mile/day at 3-4
mph)
PA=1.25 Active (equivalent to walking 7 mile/day at 3-4 mph)
PA=1.48 Very Active (equivalent to walking 17 mile/day at 3-
4 mph)
Women 19 years of age and older:
EER = 354 – (6.91 x Age[years]) + PA x [(9.36 x
Weight[kg]) + (726 x Height[m])]
Physical Activity (PA):
PA=1.00 Sedentary
PA=1.12 Low Active
PA=1.27 Active
PA=1.45 Very Active
Calculate your Estimated Energy Requirement showing all
calculation steps:
3. Compare the actual kilocalorie intake ChooseMyPlate
calculated for you in the “Nutrients Report” for Day 1 and Day
2 with your estimated energy requirement from the above
question. Show all calculations and include appropriate units.
First, total actual Day 1 and Day 2 kilocalorie intake then
divide by 2 to obtain an average kilocalorie intake for both

days.
Average kilocalorie intake, Day 1 and Day 2
Estimated Energy Requirement (EER)
Difference (in kilocalories) between actual intake and estimated
requirement
Are you consuming fewer (negative energy balance), the same
number of (energy balance), or more (positive energy balance)
calories than the estimated requirement?
Assuming this pattern of intake and activity continues, will
this lead to weight loss, weight
maintenance, or weight gain?
Activity 4 – NCEP, AHA, and Food and Nutrition Board
Recommendations
You are now ready to compare your intake to the recommended
intake ranges of carbohydrate, total fat, saturated fat, protein,
fiber, and cholesterol. Use the following dietary
recommendations when you compare your actual intake of
carbohydrate, total fat, saturated fat, protein, fiber, and
cholesterol with current recommendations:
National Cholesterol Education Program, American Heart
Association, and Food and Nutrition Boardrecommend
consuming:
• 45-65% total kilocalories from carbohydrate
• 20-35% total kilocalories from fat
• no more than 7-10% total kilocalories from saturated fat
• 10-35% total kilocalories from protein
• no more than 200-300 mg/day dietary cholesterol
• 25 g/day dietary fiber for women and 38 g/day for men

American Heart Association (AHA) recommends consuming:
• no more than 2 alcohol equivalents (1 equivalent = 12 fl oz
beer, 5 fl oz wine, or 1 ½ fl oz distilled spirits)
1. Recommended Intake:
Begin by determining the number of kilocaloriesrecommended
from carbohydrate (CHO), total fat, saturated fat, and protein.
To do this, multiply the estimated energy requirement (EER)
(you calculated from activity 4 on energy balance) by the
percent recommended and divide by 100. If the recommendation
is a range (e.g., 45–65%), do the calculations for both numbers
in the range and report answers as ranges as well.
Once you know the kilocalorie recommendations for CHO, total
fat, saturated fat and protein intake, you can determine the
recommendations in grams (g). To do this, divide the number of
kilocalories recommended for CHO and protein by 4 kcal/g and
the kilocalories recommended for total fat and saturated fat by 9
kcal/g. Be sure to show all calculations!
Insert your two-day average intake in the form of a percentage.
You will find this intake on the nutrient report under the
“Average Eaten” column on the “Carbohydrate (% Calories),”
“Total Fat,” “Saturated Fat,” and “Protein (% Calories)” rows.
a.Carbohydrate
· Calculate your recommended intake of CHO in calories:
Recommended range 45-65% total kilocalories from
carbohydrate
Lower Recommendation
Higher Recommendation
Your Intake
(EER x .45) / 4 =
(EER x .65) / 4 =

Compare your intake to the recommendation. Does your intake
fit into the recommended range? If no, how can you change your
intake to fit into the range with healthy carbohydrate sources? If
yes, what can you change to improve the quality of your
carbohydrate sources? Be specific.
b.Total fat
· Calculate your recommended intake of total fat in calories:
Recommended range 20-35% total kilocalories from fat
Your Intake
(EER x .20) / 9 =
(EER x .35) / 9 =
intake to fit into the range with healthy fat sources? If yes, what
can you change to improve the quality of your fat sources? Be
specific.
c. Saturated fat
· Calculate your recommended intake of saturated fat in
calories:
Recommended range no more than 7-10% total kilocalories from
saturated fat
Maximum Recommendation
Your Intake
(EER x .07) / 9 =
(EER x .10) / 9 =
Compare your intake to the recommendation. Is your intake

below the maximum recommended range? If no, how can you
reduce your saturated fat intake to below 10% of your total
kcals? If yes, what can you change to further reduce saturated
fat intake and increase unsaturated fat intake? Be specific.
d. Protein
· Calculate your recommended intake of protein in calories:
Recommended range 10-35% total kilocalories from protein
Your Intake
(EER x .10) / 4 =
(EER x .35) / 4 =
intake to fit into the range with lean protein sources? If yes,
what can you change to improve the quality of your protein
sources? Be specific.
e. Cholesterol
· Compare your cholesterol intake to the recommendation:
Recommended range is no more than 200-300 mg/day of dietary
cholesterol.
Maximum Recommendation
Your Intake
Compare your intake to the recommendation. Is your intake
below the maximum recommendation? If no, how can you
reduce your intake below the maximum recommendation? If yes,
what can you do to keep your cholesterol intake low, while

consuming an adequate amount of total kcals? Be specific.
6. Fiber
· Compare your fiber intake to the recommendation:
Recommendation is a minimum of 25 g/day for women and 38
g/day for men.
Minimum Recommendation
Your Intake
meet the minimum recommendation? If no, how can you change
your intake to meet the minimum recommendation? If yes, what
foods are providing your fiber? Be specific.
Activity 5 – Vitamins and Minerals
Compare your intake of the following vitamins and minerals to
the recommended amounts provided on the Nutrients Report of
your MyPlate reports.
1. Complete the Table.
Nutrient
Target
Your Intake
Calcium
Potassium
Sodium
Iron

Vitamin A
Thiamin
Riboflavin
Niacin
Vitamin B6
Vitamin B12
Folate
Vitamin C
Vitamin D
Vitamin E
Vitamin K
2. Analyze your Intake.
Once you have completed the table below, choose one vitamin
and one mineral for which you did not meet your

recommendation. Discuss some possible problems associated
inadequate consumption of these nutrients and explain how you
can increase your consumption without taking a supplement.
Mineral:
Vitamin:
2. Analyze your Sodium Intake.
Did you exceed 2300 mg of sodium? If yes, how can you
reduce your intake? If no, how did you keep your intake below
the maximum recommendation? Be specific.CHECKLIST FOR
THE PROJECT: Part II Calculations
Before submitting your project for Part II, use this checklist to
make sure that you have met all of the project’s criteria for
organization. If pages are missing from your project at the time
of submission, they cannot be added at a later time. What you
turn in is what will be graded.
Proofread your printouts for data entry errors and check your
calculations before submitting. Show your work and make sure
you list the proper units for all calculations.
This part of the project may be submitted a maximum of three
days late; 5 points will be subtracted from your score for each
class day past the due date.
Arrange the various sections of your project in the following
order:
· New typed cover sheet:
Name, date of project submission, course number/section,

course title.
· Activity 1: Original, handwritten diet records, Day 1 followed
by Day 2
· Activity 2: Computer Printouts for Day 1 and Day 2
· Grade sheet for Part I
· Activity 3: Energy Balance Worksheet
· Activity 4: National Cholesterol Education Program, AHA,
and Food & Nutrition Board Recommendations
· Activity 5: Vitamins and Minerals
· Grade sheet for Part II
*The project must be properly fastened in the three-pronged
folder. This is very important as the projects can get large and
pages can easily be lost.DIET AND ENERGY ASSESSMENT
PROJECT PART II GRADE SUMMARY
Activity
Number
Activity
Title
Possible Points
Your
Points
New Typed Cover Sheet
1
Original Grade Sheet
1

Activity 1
Weekday and Weekend Diet Records
1
Activity 2
Computer Printouts for Day 1 and Day 2 (Corrected Meal
Summary, Nutrient Intakes, and Food Groups and Calories)
2
Activity 3
Energy Balance Worksheet
10
Activity 4
NCEP, AHA, and Food & Nutrition Board Recommendations
15
Activity 5
Vitamins and Minerals
10
Part II Grade Sheet
2
Format (Typed cover sheet, grade sheet attached, legible work,
and fastened securely)
3
Part II Sub-Total
45
Deductions for being late (-5 points/day)

NET SCORE FOR PART II
YOUR PART II SCORE___________
*YOU CANNOT TURN IN THIS ASSIGNMENT UNLESS IT
IS BOUND PROPERLY IN A THREE-PRONG FOLDER.
ASSIGNMENTS WILL BE CONSIDERED LATE UNTIL
TURNED IN PROPERLY.
THESE PROBLEMS WILL RESULT IN DEDUCTIONS:
• Not making corrections to Part I based on my comments
· No cover sheet
• No grade sheet
• Illegible
Note: Students under age 19 must use the alternate formula
below. If you are at least 18 ½ you may round up and use the
formula above.
Men:EER = 88.5 – (61.9 x age [y]) + [PA x (26.7 x Weight [kg]
+ 903 x Height [meters] )] + 25
PA = 1.00 sedentary; 1.13 low active; 1.26 active; and, 1.42
very active
Women: EER = 135.3 – (30.8 x age [y]) + [PA x (10 x Weight

[kg] + 934 x Height [meters] )] + 25
PA = 1.00 sedentary; 1.16 low active; 1.31 active; and, 1.56
very active
Principles of Accounting II
1. (Ignore income taxes in this problem.) Gull Inc. is
considering the acquisition of equipment
that costs $570,000 and has a useful life of 6 years with no
salvage value. The incremental
net cash flows that would be generated by the equipment are:
Incremental net cash flows
Year 1 $148,000
Year 2 $204,000
Year 3 $153,500
Year 4 $170,500
Year 5 $160,500

Year 6 $139,500
If the discount rate is 10%, the net present value of the
investment is closest to: (Use exhibit11b-
1, exhibit11b-2)
rev: 12_14_2012, 12_21_2012
$406,000
$262,884
$143,116
$713,116
2.
Jerston Company has an annual plant capacity of 3,000 units.
Data concerning this product are given
below:
Annual sales at regular selling
prices
2,800 units

Manufacturing costs:
Variable $ 26 per unit
Fixed (annual) $ 74,500
Selling and administrative
expenses:
Variable (sales commissions) $ 9 per unit
Fixed (annual) $ 17,000
The company has received a special order for 200 units at a
selling price of $60 each. Regular sales
would not be affected, and sales commissions on the 200 units
would be reduced by one-third. This
special order would have no impact on total fixed costs.
Required:
a. Determine the net advantage (disadvantage) for the special
order. (Input the amount as a positive
http://ezto-demo.mhecloud.mcgraw-
hill.com/servlet/TestPilot4/laserwords2/13357912481508611.tp
4/exhibit11b-1.jpg
4/exhibit11b-1.jpg
4/exhibit11b-2.jpg
value.)

(Click to select)
$
b. The company should accept the special order.
Yes
No
3. Coakley Beet Processors, Inc., processes sugar beets in
batches. A batch of sugar beets
costs $52 to buy from farmers and $14 to crush in the
company's plant. Two intermediate
products, beet fiber and beet juice, emerge from the crushing
process. The beet fiber can
be sold as is for $30.00 or processed further for $19.00 to make
the end product industrial
fiber that is sold for $39.00. The beet juice can be sold as is for
$47.20 or processed
further for $33.04 to make the end product refined sugar that is
sold for $78. How much
profit (loss) does the company make by processing the
intermediate product beet juice
into refined sugar rather than selling it as is?

$(68.24)
$(26.04)
$(16.24)
$(2.24)
4.
The Litton Company has established standards as follows:
Direct material: 3 pounds per unit @ $5.20 per pound = $15.60
per unit
Direct labor: 2 hours per unit @ $8 per hour = $16 per unit
Variable manufacturing overhead: 2 hours per unit @ $3 per
hour = $6 per unit
Actual production figures for the past year are given below. The
company records the materials price variance when
materials are purchased.
Units produced 1,800 units
Direct material used 5,660 pounds
Direct material purchased (6,660) pounds $23,976
Direct labor cost (3,500 hours) 29,050

Variable manufacturing overhead cost incurred $10,520
The company applies variable manufacturing overhead to
products on the basis of standard direct labor-hours.
The materials quantity variance is:
$260 F
$1,352 U
kf
Sticky Note
net advantage
net disadvantage
$5,660 U
$260 U
5. Financial statements of Ansbro Corporation follow:
Comparative Balance Sheet

Ending
Balance
Beginning
Balance
Assets:
Cash and cash equivalents $78 $59
Accounts receivable 127 102
Inventory 72 53
Property, plant and equipment 658 620
Less accumulated depreciation 402 313
Total assets $533 $521
Liabilities and stockholder's equity:
Accounts payable $79 $106
Bonds payable 230 236
Common stock 121 118
Retained earnings 103 61
Total liabilities and stockholder's equity $533 $521
Income Statement

Sales $875
Cost of goods sold 506
Gross margin 369
Selling and administrative expenses 209
Net operating income 160
Income taxes 48
Net income $112
Cash dividends were $70. The company did not dispose of any
property, plant, and equipment. It
did not issue any bonds payable or repurchase any of its own
common stock. The following
question pertain to the company's statement of cash flows.
The net cash provided by (used in) operating activities for the
year was:
$130
$112
$160

$18
6. (Ignore income taxes in this problem.) Rushforth
Manufacturing has $126,000 to invest in
either Project A or Project B. The following data are available
on these projects:
Project A Project B
Cost of equipment needed now $126,000 $58,000
Working capital investment needed now $68,000
Annual cash operating inflows $56,000 $30,400
Salvage value of equipment in 6 years $19,000
Both projects will have a useful life of 6 years. At the end of 6
years, the working capital
investment will be released for use elsewhere. Rushforth's
required rate of return is 11%.
The net present value of Project B is: (Round your 'PV factors'
to three decimal places.
Round your other intermediate calculations and final answer to
the nearest whole
dollar.) (Use exhibit11b-1, exhibit11b-2)

rev: 12_14_2012, 12_21_2012
$13,860
$70,622
$39,002
$2,622
7. Carpon Lumber sells lumber and general building supplies to
building contractors in a
medium-sized town in Montana. Data regarding the store's
operations follow:
• Sales are budgeted at $450,000 for November, $460,000 for
December, and $480,000
for January.
• Collections are expected to be 70% in the month of sale, 27%
in the month following
the sale, and 3% uncollectible.
• The cost of goods sold is 75% of sales.
• The company desires to have an ending merchandise inventory
equal to 60% of the next
month's cost of goods sold. Payment for merchandise is made in
the month following the
purchase.

• Other monthly expenses to be paid in cash are $26,600.
• Monthly depreciation is $19,000.
• Ignore taxes.
Statement of Financial Position
October 31
Assets
Cash $22,000
Accounts receivable (net of allowance for uncollectible
accounts) 80,000
Inventory 202,500
Property, plant and equipment (net of $609,000 accumulated
depreciation) 1,149,000
Total assets $1,453,500
4/exhibit11b-1.jpg
4/exhibit11b-2.jpg
Liabilities and Stockholders' Equity
Accounts payable $135,000
Common stock 700,000

Retained earnings 618,500
Total liabilities and stockholders' equity $1,453,500
The accounts receivable balance, net of uncollectible accounts,
at the end of December would be:
$138,000
$124,200
$115,000
$322,000
8. LHU Corporation makes and sells a product called Product
WZ. Each unit of Product
WZ requires 1.6 hours of direct labor at the rate of $6.00 per
direct labor-hour.
Management would like you to prepare a Direct Labor Budget
for June.
The company plans to sell 19,500 units of Product WZ in June.
The finished goods
inventories on June 1 and June 30 are budgeted to be 600 and
140 units, respectively.
Budgeted direct labor costs for June would be:

$191,616
$187,200
$182,784
$114,240
9.
Diorio Corporation keeps careful track of the time required to
fill orders. The times recorded for a
particular order appear below:
Hours
Move time 4.6
Wait time 24.9
Queue time 7.2
Process time 3.3
Inspection time 0.2
The throughput time was:

32.1 hours
40.2 hours
15.3 hours
8.1 hours
10. (Ignore income taxes in this problem.) Czaplinski
Corporation is considering a project
that would require an investment of $823,000 and would last for
6 years. The incremental
annual revenues and expenses generated by the project during
those 6 years would be as
follows:
Sales $224,000
Variable expenses 30,000
Contribution margin 194,000
Fixed expenses:
Salaries 29,000

Rents 21,000
Depreciation 83,000
Total fixed expenses 133,000
Net operating income $61,000
The scrap value of the project's assets at the end of the project
would be $42,000. The payback
period of the project is closest to:
6.6 years
5.7 years
12.9 years
13.5 years
11. The Tingey Company has 500 obsolete microcomputers that
are carried in inventory at a
total cost of $744,000. If these microcomputers are upgraded at
a total cost of $103,000,
they can be sold for a total of $208,000. As an alternative, the
microcomputers can be

sold in their present condition for $51,200.
Suppose the selling price of the upgraded computers has not
been set. At what selling
price per unit would the company be as well off upgrading the
computers as if it just sold
the computers in their present condition? (Round your answer to
one decimal place.)
$308.4
$795.2
$216.24
$102.4
12. Aide Industries is a division of a major corporation. Data
concerning the most recent year
appears below:
Sales $18,000,000
Average operating assets $4,600,000

The division's margin is closest to:
30.7%
20.0%
25.6%
5.1%
13.
Eckels Wares is a division of a major corporation. The
following data are for the latest year of operations:
Sales $ 32,400,000
Net operating income $ 1,782,000
Average operating assets $ 12,000,000
The company's minimum required rate of return 12 %
Required:
a. What is the division's margin? (Round your answer to 2
decimal places.)

Margin %
b. What is the division's turnover? (Round your answer to 2
decimal places.)
Turnover times
c.
What is the division's return on investment (ROI)? (Do not
round intermediate calculations and
round your final answer to 2 decimal places.)
Return on investment %
d. What is the division's residual income?
Residual income $
14.
Gentile Corporation makes a product with the following
standard costs:

Standard
Quality or Hours
Standard Price or
Rate
Inputs
Direct materials 7.5 kilos $6.00 per kilo
Direct labor 0.9 hours $12.40 per hour
Variable overhead 0.9 hours $6.90 per hour
The company produced 6,100 units in May using 38,530 kilos of
direct material and 4,600 direct
labor-hours. During the month, the company purchased 40,870
kilos of the direct material at
$7.30 per kilo. The actual direct labor rate was $18.90 per hour
and the actual variable overhead
rate was $6.60 per hour.
The company applies variable overhead on the basis of direct
labor-hours. The direct materials
purchases variance is computed when the materials are
purchased.
The variable overhead efficiency variance for May is:

$6,141 U
$5,874 F
$6,141 F
$5,874 U
15.
(Ignore income taxes in this problem.) Farah Corporation has
provided the following data concerning a
proposed investment project:
Initial investment $ 460,000
Life of the project 9 years
Working capital required $ 15,000
Annual net cash inflows $ 92,000
Salvage value $ 48,000
The company uses a discount rate of 12%. The working capital
would be released at the end of the
project.
Required:
Compute the net present value of the project. (Round "PV

Factor" to 3 decimal places. Round your
other intermediate calculations and final answers to the nearest
whole dollar.)(Use Exhibit 11B-
1,Exhibit 11B-2)
Net present value $
16. The West Division of Shekarchi Corporation had average
operating assets of $622,000 and
net operating income of $80,300 in March. The minimum
required rate of return for performance
evaluation purposes is 15%.
4/exhibit11b-1.jpg
4/exhibit11b-1.jpg
4/exhibit11b-2.jpg
What was the West Division's residual income in March?
-$12,045
-$13,000

$13,000
$12,045
17. (Ignore income taxes in this problem.) Sibble Corporation is
considering the purchase of a
machine that would cost $320,000 and would last for 5 years. At
the end of 5 years, the machine
would have a salvage value of $49,000. By reducing labor and
other operating costs, the machine
would provide annual cost savings of $74,000. The company
requires a minimum pretax return
of 12% on all investment projects. The net present value of the
proposed project is closest
to: (Round your 'PV factors' to three decimal places.) (Use
Exhibit11B-1 and Exhibit11B-2)
rev: 12_14_2012
-$25,447
-$4,230
-$41,958

-$53,230
18. A customer has requested that Inga Corporation fill a
special order for 3,200 units of product
K81 for $27 a unit. While the product would be modified
slightly for the special order, product
K81's normal unit product cost is $22.10:
Direct materials $6.00
Direct labor 4.60
Variable manufacturing overhead 3.30
Fixed manufacturing overhead 8.20
Unit product cost $22.10
Direct labor is a variable cost. The special order would have no
effect on the company's total
fixed manufacturing overhead costs. The customer would like
modifications made to product
K81 that would increase the variable manufacturing costs by
$1.50 per unit and that would
require an investment of $11,200 in special molds that would
have no salvage value.

This special order would have no effect on the company's other
sales. The company has ample
spare capacity for producing the special order. If the special
order is accepted, the company's
overall net operating income would increase (decrease) by:
$(320)
$15,680
4/exhibit11b-1.jpg
4/exhibit11b-2.jpg
$25,920
$(22,720)
19. Diltex Farm Supply is located in a small town in the rural
west. Data regarding the store's
operations follow:
• Sales are budgeted at $280,000 for November, $260,000 for
December, and $270,000 for

January.
• Collections are expected to be 65% in the month of sale, 32%
in the month following the sale,
and 3% uncollectible.
• The cost of goods sold is 60% of sales.
• The company desires to have an ending merchandise inventory
at the end of each month equal
to 50% of the next month's cost of goods sold. Payment for
merchandise is made in the month
following the purchase.
• Other monthly expenses to be paid in cash are $25,500.
• Monthly depreciation is $16,500.
• Ignore taxes.
Statement of Financial Position
October 31
Assets
Cash $22,000
Accounts receivable (net of allowance for uncollectible
accounts) 78,000
Merchandise inventory 84,000
Property, plant and equipment (net of $50 accumulated
depreciation) 962,000
Total assets $1,146,000

Liabilities and Stockholder' Equity
Accounts payable $130,000
Common stock 900,000
Retained earnings 116,000
Total liabilities and stockholder' equity $1,146,000
Accounts payable at the end of December would be:
$159,000
$78,000
$156,000
$81,000
20. Newburn Corporation's most recent balance sheet appears
below:
Ending
Balance
Beginning

Balance
Asset:
Inventory 63 73
Liabilities and stockholders' equity:
Common stock 61 60
Retained earnings 34 (47)
Total liabilities and stockholders'
equity.
$487 $446
The company's net income for the year was $86 and it did not
sell or retire any property, plant,

and equipment during the year. Cash dividends were $5. The net
cash provided by (used in)
investing activities for the year was:
$(46)
$(13)
$13
$46
21. Nussey Clinic uses client-visits as its measure of activity.
During May, the clinic budgeted
for 2,600 client-visits, but its actual level of activity was 2,530
client-visits. The clinic has
provided the following data concerning the formulas used in its
budgeting and its actual results
for May:
Data used in budgeting:
Fixed

element per
month
Variable
element per
client-visit
Revenue − $52.00
Personal expenses $18,950 11.60
Medical supplies 675 7.30
Occupancy expenses 5,600 1.40
Administrative expenses 3,600 0.50
Total expenses $ 28,825 $ 20.80
Actual results for May:
Revenue $134,090
Personal expenses $47,000
Medical supplies $19,500
Occupancy expenses $9,042
Administrative expenses $4,100

The spending variance for occupancy expenses in May would be
closest to:
$100 F
$100 U
$198 U
$198 F
22. Schleich Corporation's most recent balance sheet appears
below:
Ending
Balance
Beginning
Balance
Assets:

Inventory 56 69
Liabilities and stockholder's equity:
Accrued liabilities 32 23
Income taxes payable 52 43
Common stock 99 88
Retained earnings 262 41
Total liabilities and stockholder's equity $673 $492
Net income for the year was $282. Cash dividends were $61.
The company did not sell or retire
any property, plant, and equipment during the year. The net
cash provided by operating activities
for the year was:

$416
$367
$306
$24
23. Last year Burford Company's cash account decreased by
$31,800. Net cash used in investing
activities was $10,500. Net cash provided by financing
activities was $24,300. On the statement
of cash flows, the net cash flow provided by (used in) operating
activities was:
$13,800
$(45,600)
$(31,800)
$(18,000)

24. The Varone Company makes a single product called a Hom.
The company has the capacity
to produce 46,000 Homs per year. Per unit costs to produce and
sell one Hom at that activity
level are:
Direct materials $35
Direct labor $25
Variable manufacturing overhead $20
Fixed manufacturing overhead $7
Variable selling & administrative expense $23
Fixed selling & administrative expense $7
The regular selling price for one Hom is $135. A special order
has been received at Varone from
the Fairview Company to purchase 9,500 Homs next year at
15% off the regular selling price. If
this special order were accepted, the variable selling expense
would be reduced by 25%.
However, Varone would have to purchase a specialized machine
to engrave the Fairview name
on each Hom in the special order. This machine would cost
$13,500 and it would have no use

after the special order was filled. The total fixed costs, both
manufacturing and selling, are
constant within the relevant range of 34,500 to 46,000 Homs per
year. Assume direct labor is a
variable cost.
If Varone can expect to sell 32,000 Homs next year through
regular channels, at what special
order price from Fairview should Varone be economically
indifferent between either accepting
or not accepting this special order? (Round your answer to two
decimal places.)
$103.00
$105.72
$98.67
$114.75
25. Young Enterprises has budgeted sales in units for the next
five months as follows:
June 5,900 units

July 8,500 units
August 6,700 units
September 8,100 units
October 5,100 units
Past experience has shown that the ending inventory for each
month should be equal to 24% of
the next month's sales in units. The inventory on May 31 fell
short of this goal since it contained
only 1,400 units. The company needs to prepare a Production
Budget for the next five months.
The total number of units to be produced in July is:
8,068 units
10,108 units
8,932 units
8,500 units

26. The Gomez Company, a merchandising firm, has budgeted
its activity for December
according to the following information:
• Sales at $540,000, all for cash.
• Merchandise Inventory on November 30 was $270,000.
• The cash balance at December 1 was $24,000.
• Selling and administrative expenses are budgeted at $32,000
for December and are paid for in
cash.
• Budgeted depreciation for December is $26,000.
• The planned merchandise inventory on December 31 is
$280,000.
• The cost of goods sold represents 62% of the selling price.
• All purchases are paid for in cash.
The budgeted cash receipts for December are:
$205,200
$566,000
$540,000
$334,800
27.
Yewston Hotel bases its budgets on guest-days. The hotel's
static budget for April appears below:

Budgeted number of guest-days 3,800
Budgeted variable costs:
Supplies (@$3.60 per guest-day) $13,680
Laundry (@$9.60 per guest-day) 36,480
Total variable cost 50,160
Budgeted fixed costs:
Wages and salaries 17,480
Occupancy costs 57,000
Total fixed cost 74,480
Total cost $124,640
The total variable cost at the activity level of 5,450 guest-days
per month should be:
$71,940
$159,140

$50,160
$67,640
28. Austin Wool Products purchases raw wool and processes it
into yarn. The spindles of yarn
can then be sold directly to stores or they can be used by Austin
Wool Products to make afghans.
Each afghan requires one spindle of yarn. Current cost and
revenue data for the spindles of yarn
and for the afghans are as follows:
Data for one spindle of yarn:
Selling price $20
Variable production cost $12.0
Fixed production cost (based on 4,800 spindles of yarn
produced) $6.0
Data for one afghan:
Selling price $56
Production cost per spindle of yarn $18
Variable production cost to process the yarn into an afghan
$17

Avoidable fixed production cost to process the yarn into an
afghan (based on 4,800 afghans produced) $9.0
Each month 4,800 spindles of yarn are produced that can either
be sold outright or processed into
afghans.
If Austin chooses to produce 4,800 afghans each month, the
change in the monthly net operating
income as compared to selling 4,800 spindles of yarn is:
$48,000 decrease.
$57,600 decrease.
$48,000 increase.
$57,600 increase.
29. Resendes Refiners, Inc., processes sugar cane that it
purchases from farmers. Sugar cane is
processed in batches. A batch of sugar cane costs $53 to buy
from farmers and $21 to crush in
the company's plant. Two intermediate products, cane fiber and
cane juice, emerge from the

crushing process. The cane fiber can be sold as is for $31.50 or
processed further for $20.75 to
make the end product industrial fiber that is sold for $41.75.
The cane juice can be sold as is for
$38.00 or processed further for $26.60 to make the end product
molasses that is sold for $86.
How much profit (loss) does the company make by processing
the intermediate product cane
juice into molasses rather than selling it as is?
$(0.40)
$21.40
$52.60
$(14.35)
30. Tolentino Kennel uses tenant-days as its measure of
activity; an animal housed in the kennel
for one day is counted as one tenant-day. During November, the
kennel budgeted for 3,300

tenant-days, but its actual level of activity was 3,340 tenant-
days. The kennel has provided the
following data concerning the formulas used in its budgeting
and its actual results for November:
Data used in budgeting:
Fixed
element per
month
Variable
element per
tenant-day
Revenue − $29.40
Wages and salaries $2,100 $6.30
Expendables 800 10.60
Facility expenses 7,600 3.10
Administrative expenses 5,800 0.30
Total expenses $16,300 $20.30
Actual results for November:

Revenue $92,996
Wages and salaries $22,582
Expendables $37,560
Facility expenses $14,060
Administrative expenses $6,455
The net operating income in the flexible budget for November
would be closest to:
$30,030
$30,394
$14,094
$13,730
31. Hocking Corporation's comparative balance sheet appears
below:

Ending
Balance
Beginning
Balance
Assets:
Current assets:
Cash and cash equivalents $70,800 $31,200
Accounts receivable 26,800 33,200
Inventory 69,800 68,200
Prepaid expenses 14,800 18,200
Total current assets 182,200 150,800
Property, plant and equipment 373,000 347,000
Loss accumulated depreciation 169,600 145,000
Net property, plant, and equipment 203,400 202,000
Total assets $385,600 $352,800
Liabilities and Stockholder's Equity:
Current liabilities:
Accounts payable $20,200 $15,200

Accrued liabilities 68,200 56,200
Income taxes payable 57,200 53,200
Total current liabilities 145,600 124,600
Bonds payable 85,200 87,200
Total liabilities 230,800 211,800
Stockholder's equity:
Common stock 34,800 30,000
Retained earnings 120,000 111,000
Total stockholder's equity 154,800 141,000
Total liabilities and stockholder's equity $385,600 352,800
The company's net income (loss) for the year was $11,600 and
its cash dividends were $2,600. It
did not sell or retire any property, plant, and equipment during
the year. The company uses the
indirect method to determine the net cash provided by operating
activities.
The company's net cash provided by operating activities is:
$65,400

$28,000
$67,000
$52,200
32. (Ignore income taxes in this problem.) Rogers Company is
studying a project that would
have a ten-year life and would require an $1,100,000 investment
in equipment which has no
salvage value. The project would provide net operating income
each year as follows for the life
of the project:
Sales $650,000
Less cash variable expenses 122,000
Contribution margin 528,000
Less fixed expenses:
Fixed cash expenses $260,000
Depreciation expenses 92,000 352,000

The company's required rate of return is 8%. What is the
payback period for this
project? (Round your answer to two decimal places.)
6.25 years
4.10 years
2.08 years
3.09 years
33. The following transactions occurred last year at Jogger
Company:
Issuance of shares of the company's own common
stock.
$116,000
Dividends paid to the company's own shareholders $3,600
Sale of long-term investment $4,600
Interest paid to lenders $9,200
Retirement of the company's own bonds payable $106,000
Proceeds from sale of the company's used equipment $30,800

Purchase of new equipment $174,500
Based solely on the above information, the net cash provided by
financing activities for the year
on the statement of cash flows would be:
$(2,800)
$444,700
$(146,800)
$6,400
Running head: NUTRITION
1
NUTRITION
7
Nutrition
Student’s Name
University Affiliation
Nutrition
Below is my two day diet intake record. The tables

include meals, snacks, and all food and beverages eaten from
the time I woke up in the morning to the time you go to bed at
night.
Diet Intake Record – DAY 1
NAME__________________________________________
____ Friday_____________________22 November
2013______________________
Day
Date
TIME
PLACE
FOOD CONSUMED
AMOUNT
TYPE &
BRAND
HOW PREPARED
ADDITIONAL
INFO
8 am
10 am
11 am
11.30 am

12.30 pm
1 pm
2 pm
3 pm
4 pm
6 pm
8 pm
My House
My House
Town
Car
Home
Home
Home
Out walk
Home
Home
Movie theatre
Whole meal bread
Red plum Jam
Black coffee
Mango juice

Milk
Mango juice
Oat meal
Small pizza
Beef sausages
Coke soda
Chewing gum
Milk shake
Beef burger
Zero
Passion juice
Ice cream
Candy
Pop corns
Diet coke
Fish
Potatoes
Salad:
Tomatoes
Broccoli
Cucumber
Mayonnaise
Ice cream
Popcorns
Pepsi

3 slices
1 tbsp
2 cups
1 glass
1 cup
2 glasses
1 oz
2 slices
2 pieces
1 can
1 packet(small)
1 glass
1 piece
1 can
1 glass
1 piece
1 piece
1 cup
1 can
1/2
2 small
1 medium
1 small(shredded)
2 tbsp
1 cup
2 cups
1 can
Kingsmil
Domino
Farmers choice
Coca cola company

Lyons maid
Coca cola
Lyons maid
coca cola
Toasting
Blended
Blended
Chilled
Baking
Blended
Grilled
Baked
chilled
Sugar free
Strawberries
Sweet passion
Avocado
Strawberry flavor
Diet Intake Record – DAY 2
NAME__________________________________________

_____Saturday______________________23 November
2013____________________
Day
Date
TIME
PLACE
FOOD CONSUMED
AMOUNT
TYPE &
BRAND
HOW PREPARED
ADDITIONAL
INFO
8 am
10 am
12 am
1 pm
2 pm
4 pm
5 pm
7 pm
9 pm

home
home
out
home
home
friends house
friends house
restaurant
bar
milk
Corn flakes
margarine
sandwich
diet coke
medium pizza
yoghurt
chicken burger
mountain dew soda
chewing gum
oatmeal(whole)
milk
beef burger
diet soda

chicken steak
rice
soda
beer:
Guinness
Pena sol
amarula
1 cup
½ cup
1 tbsp
1 piece
can
1 piece
1 packet(small)
1 piece
1 bottle(small)
2 pieces
1 cup
1 glass
1 piece
1 can
2 pieces
½ cup
1 bottle
coca cola
Coca-Cola
Shake with strawberries
baked
chilled
baking

vanilla
SUMMARY REPORT
Note: kindly key in the data provided in the above tables in the
‘choose my plate’ website for the summary report.GRADE
SUMMARY
Activity Number
Activity Title
Possible Points
Your Points
Activity 1
Weekday and Weekend Diet Records
2.0
Activity 2
Reports:
“Meal Summary” for day 1
“Meal Summary” for day 2
“ Nutrients” for Day 1 and 2
“Food Groups and Calories” for Day 1 and 2
6.0

Format
(Typed cover sheet, grade sheet attached, legible work, and
stapled/clipped securely)
2.0
Part I Sub-Total
10.0
Deductionsfor being late (-5 points/day)
Net Score For Part I
Running head: NUTRITION
1
NUTRITION
3
Nutrition
Student’s Name
University Affiliation
Nutrition Analyzing and evaluating a patient’s food

journal
Overview:
Enter the following items from a patient’s food journal.
Research the items and determine the cost of the amount
consumed. Evaluate the intake and answer the corresponding
questions.
Item
Amount consumed
Brand
Cost/
package
Servings/
package
Serving
size
Cost/
Amt
Breakfast: Fast food
Egg, cheese, meat sandwich
Coffee
Cream
Sugar
2
2 cups

4 Tbsp
5 tsp
Dorman
$ 5
$ 1.5
$ 2
$ 3
2
2
1
1
1cup
2glass
2Tbsp
2.5Tbsp
$10
$3
$2
5
Lunch: From home
Chunky beef, vegetable soup, canned
Little Debbie Snack Cakes

Pepsi
2 cups
2 cakes
16 oz
$10
$2
$5
1
2
1
1cup
2cakes
1can
$20
$4
$5
Snack: Gas station/ Convenience store
Chips, Fritos
2.3 oz bag
$15
1:1
1bag

$20
Dinner: Home
Pork chop, grilled, with fat eaten
Barbeque sauce
Mashed potatoes, with butter and milk
Table salt
Green beans, canned
Whole milk
8 oz
3 Tbsp
1.5 cups
1 dash
1 cup
8 oz
$10
$0.5
$2
$4
$0.25

$4
1
3
1.5
1
1
8oz
4oz
3tbsp
1cup
1dash
1cup
4oz
$10
$4.5
$3
$4
$0.25
$4
Snack: Home

Ice cream, chocolate
1 cup
$1
1
1cup
$1
Creating a Meal Plan for this Patient
Item
Amount consumed
Brand
Cost/
package
Servings/
package
Serving
size
Cost/
Amt
Breakfast at home:
whole meal bread with whole milk
2 slices and 1 glass
$ 0.375
$0.67
16
1
2 slices
1 glass

$3
$ 2
snack:
whole oatmeal
Mango juice
1 cup
1 glass
$ 1
1
1
1
1 cup
1 glass
$ 3
$ 1
lunch: lean fish with vegetables and a fruit
2 cups
16 oz
1
1
1
1
2 cups
16 oz
$ 5
$ 3

Snack:
egg, chicken sandwich
low fat milk
1 cup
½ glass
1
1
1
1
1
½ glass
$ 4
$ 2
Dinner:
pork chaps with low fat
mashed plantains with margarine and low fat milk
beans(baked)
6 oz
1 cup
6 oz
1
1

1
1
6 oz
6 oz
$ 8
$ 3Comparing cost and nutrient content of the food journal and
meal plan
The overall nutrition concerns of the food journal are high
in relation to the patient’s typical intake per day. The biggest
concerns of nutrient amount consumed are the carbohydrates
and fats. This is because too much intake of the two is not
healthy for the patient. I would advice the patient to take much
of vegetables and fruits and incase of taking high fat diets, he
should go for low fat diet for instance the low fat milk. He
should also avoid red meat and go for white meat like pork,
chicken and fish.
My meal plan development differs with the patient’s
typical intake in that my meal plan has included more
vegetables and fruits and has reduced fat intake and red meat
intake. I corrected my biggest nutrition concern in the meal plan
by reducing carbohydrates and fat intake. I kept my meal plan
similar to the patient’s typical intake by incorporating the foods
he prefers in my meal plan.
My meal plan is cheaper since I got rid of any unnecessary
meals in the diet. The advantages of using my meal plan is that
the commodities are locally available and at a cheaper price
though the incorporation of low fat diet may pose as a challenge
since low fat commodities are priced higher than the rest. The
meal plans provides many health benefits if the patient eats
what is provided by the plan instead of his typical intake. The
health benefits include reduction in cholesterol levels and low
risks of excessive weight gain as the meal plan includes low fat
foods. The changes from high fat diet to low fat diet and change
from red to white meat may be the most difficult for the patient
to make. I would recommend the patient to start by introducing
small amounts of the new diet to his typical intake and then

increase gradually and this will make the changing process more
successful.

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