Nach den schweren Unwettern an der spanischen Mittelmeerküste ist die Zahl der Toten am Abend auf fünf gestiegen.\nOmme klo dmeslllo Ooslllllo mo kll demohdmelo Ahlllialllhüdll hdl khl Emei kll Lgllo ma Mhlok mob büob sldlhlslo. Ha mokmiodhdmelo Miallím dlmlh lho Amoo, mid ll ahl dlhola Molg ho lholl ühllbiollllo Oolllbüeloos dllmhlo hihlh. Ll emlll imol Ellddlhllhmello modmelholok Smloehoslhdl ühlldlelo, mid ll ho klo Loooli boel. Ma elblhsdllo hlllgbblo sgo kla Ooslllll smllo khl Elgshoelo Miallím, Aolmhm, Mihmmoll ook Smilomhm. Mo lhohslo Glllo bhlilo alel mid 200 Ihlll Llslo elg Homklmlallll.


Trace number 30672\nabsconPseudo 1 ? (TO) 1800.74 1799.37\ncommand line: runsolver --timestamp -w ROOT/results/node14/watcher-30672-1149353002 -o ROOT/results/node14/solver-30672-1149353002 -C 1800 -M 1800 -S 64 java -server -Xms256M -Xmx1500M -cp ROOT/solvers/PB/PB06final/user2/absconPseudo1.jar abscon.Resolution ROOT/solvers/PB/PB06final/user2/configuration.xml 1 pseudo ROOT/tmp/node14/30672-1149353002/instance-30672-1149353002.opb\n/proc/loadavg: 0.85 0.97 0.99 2/64 3546\n/proc/meminfo: memFree=1539600/2055920 swapFree=4181448/4192956\n[pid=3546] ppid=3544 vsize=1596 CPUtime=0\n/proc/3546/stat : 3546 (java) D 3544 3546 3500 0 -1 0 158 0 0 0 0 0 0 0 18 0 1 0 200962937 1634304 128 18446744073709551615 134512640 134570276 4294956512 18446744073709551615 4294960144 0 2147483391 4096 0 18446744072099781622 0 0 17 1 0 0\n/proc/3546/statm: 399 130 107 14 0 44 0\n/proc/loadavg: 0.87 0.97 0.99 2/75 3557\n/proc/meminfo: memFree=1415120/2055920 swapFree=4181448/4192956\n[pid=3546] ppid=3544 vsize=1727708 CPUtime=11.87\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 39964 0 1 0 1166 21 0 0 25 0 12 0 200962937 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071794179 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n/proc/3546/statm: 431927 33541 2558 14 0 418319 0\n[pid=3546/tid=3547] ppid=3544 vsize=1727708 CPUtime=0.09\n/proc/3546/task/3547/stat : 3547 (java) S 3544 3546 3500 0 -1 64 4232 0 0 0 7 2 0 0 17 0 12 0 200962939 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3548] ppid=3544 vsize=1727708 CPUtime=0.12\n/proc/3546/task/3548/stat : 3548 (java) S 3544 3546 3500 0 -1 64 10287 0 0 0 7 5 0 0 17 0 12 0 200962939 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3549] ppid=3544 vsize=1727708 CPUtime=0\n/proc/3546/task/3549/stat : 3549 (java) S 3544 3546 3500 0 -1 64 48 0 0 0 0 0 0 0 16 0 12 0 200962942 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 0 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3550] ppid=3544 vsize=1727708 CPUtime=0\n/proc/3546/task/3550/stat : 3550 (java) S 3544 3546 3500 0 -1 64 9 0 0 0 0 0 0 0 16 0 12 0 200962942 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3551] ppid=3544 vsize=1727708 CPUtime=0\n/proc/3546/task/3551/stat : 3551 (java) S 3544 3546 3500 0 -1 64 5 0 0 0 0 0 0 0 16 0 12 0 200962942 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3552] ppid=3544 vsize=1727708 CPUtime=0\n/proc/3546/task/3552/stat : 3552 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 23 0 12 0 200962946 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3553] ppid=3544 vsize=1727708 CPUtime=0.01\n/proc/3546/task/3553/stat : 3553 (java) S 3544 3546 3500 0 -1 64 3 0 0 0 1 0 0 0 16 0 12 0 200962946 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3554] ppid=3544 vsize=1727708 CPUtime=1.07\n/proc/3546/task/3554/stat : 3554 (java) S 3544 3546 3500 0 -1 64 3417 0 0 0 106 1 0 0 17 0 12 0 200962946 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3555] ppid=3544 vsize=1727708 CPUtime=1.32\n/proc/3546/task/3555/stat : 3555 (java) S 3544 3546 3500 0 -1 64 7326 0 0 0 129 3 0 0 17 0 12 0 200962946 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3556] ppid=3544 vsize=1727708 CPUtime=0\n/proc/3546/task/3556/stat : 3556 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 24 0 12 0 200962946 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3557] ppid=3544 vsize=1727708 CPUtime=0\n/proc/3546/task/3557/stat : 3557 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 15 0 12 0 200962946 1769172992 33541 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\nCurrent children cumulated vsize (Kb) 1727708\n/proc/loadavg: 0.89 0.97 0.99 2/75 3557\n/proc/meminfo: memFree=1415824/2055920 swapFree=4181448/4192956\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=21.89\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 39979 0 1 0 2168 21 0 0 25 0 12 0 200962937 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071652788 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n/proc/3546/statm: 431842 33392 2558 14 0 418234 0\n[pid=3546/tid=3547] ppid=3544 vsize=1727368 CPUtime=0.09\n/proc/3546/task/3547/stat : 3547 (java) S 3544 3546 3500 0 -1 64 4232 0 0 0 7 2 0 0 17 0 12 0 200962939 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3548] ppid=3544 vsize=1727368 CPUtime=0.12\n/proc/3546/task/3548/stat : 3548 (java) S 3544 3546 3500 0 -1 64 10287 0 0 0 7 5 0 0 17 0 12 0 200962939 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3549] ppid=3544 vsize=1727368 CPUtime=0\n/proc/3546/task/3549/stat : 3549 (java) S 3544 3546 3500 0 -1 64 48 0 0 0 0 0 0 0 16 0 12 0 200962942 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 0 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3550] ppid=3544 vsize=1727368 CPUtime=0\n/proc/3546/task/3550/stat : 3550 (java) S 3544 3546 3500 0 -1 64 9 0 0 0 0 0 0 0 16 0 12 0 200962942 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3551] ppid=3544 vsize=1727368 CPUtime=0\n/proc/3546/task/3551/stat : 3551 (java) S 3544 3546 3500 0 -1 64 5 0 0 0 0 0 0 0 16 0 12 0 200962942 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3552] ppid=3544 vsize=1727368 CPUtime=0\n/proc/3546/task/3552/stat : 3552 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 23 0 12 0 200962946 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3553] ppid=3544 vsize=1727368 CPUtime=0.01\n/proc/3546/task/3553/stat : 3553 (java) S 3544 3546 3500 0 -1 64 3 0 0 0 1 0 0 0 16 0 12 0 200962946 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3554] ppid=3544 vsize=1727368 CPUtime=1.08\n/proc/3546/task/3554/stat : 3554 (java) S 3544 3546 3500 0 -1 64 3417 0 0 0 107 1 0 0 17 0 12 0 200962946 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3555] ppid=3544 vsize=1727368 CPUtime=1.34\n/proc/3546/task/3555/stat : 3555 (java) S 3544 3546 3500 0 -1 64 7338 0 0 0 131 3 0 0 16 0 12 0 200962946 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3556] ppid=3544 vsize=1727368 CPUtime=0\n/proc/3546/task/3556/stat : 3556 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 24 0 12 0 200962946 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3557] ppid=3544 vsize=1727368 CPUtime=0\n/proc/3546/task/3557/stat : 3557 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 15 0 12 0 200962946 1768824832 33392 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\nCurrent children cumulated vsize (Kb) 1727368\n/proc/loadavg: 0.91 0.97 0.99 2/75 3557\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=31.94\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 39997 0 1 0 3173 21 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071761146 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n/proc/3546/statm: 431842 33405 2558 14 0 418234 0\n/proc/3546/task/3547/stat : 3547 (java) S 3544 3546 3500 0 -1 64 4232 0 0 0 7 2 0 0 17 0 12 0 200962939 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n/proc/3546/task/3548/stat : 3548 (java) S 3544 3546 3500 0 -1 64 10287 0 0 0 7 5 0 0 17 0 12 0 200962939 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n/proc/3546/task/3549/stat : 3549 (java) S 3544 3546 3500 0 -1 64 48 0 0 0 0 0 0 0 16 0 12 0 200962942 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 0 0 23759 0 0 0 -1 0 0 0\n/proc/3546/task/3550/stat : 3550 (java) S 3544 3546 3500 0 -1 64 9 0 0 0 0 0 0 0 16 0 12 0 200962942 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n/proc/3546/task/3551/stat : 3551 (java) S 3544 3546 3500 0 -1 64 5 0 0 0 0 0 0 0 16 0 12 0 200962942 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n/proc/3546/task/3552/stat : 3552 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 23 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n/proc/3546/task/3553/stat : 3553 (java) S 3544 3546 3500 0 -1 64 3 0 0 0 1 0 0 0 16 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546/tid=3554] ppid=3544 vsize=1727368 CPUtime=1.09\n/proc/3546/task/3554/stat : 3554 (java) S 3544 3546 3500 0 -1 64 3417 0 0 0 108 1 0 0 17 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3555] ppid=3544 vsize=1727368 CPUtime=1.39\n/proc/3546/task/3555/stat : 3555 (java) S 3544 3546 3500 0 -1 64 7352 0 0 0 136 3 0 0 16 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n/proc/3546/task/3556/stat : 3556 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 24 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n/proc/3546/task/3557/stat : 3557 (java) S 3544 3546 3500 0 -1 64 1 0 0 0 0 0 0 0 15 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\nCurrent children cumulated CPU time (s) 31.94\n/proc/loadavg: 0.92 0.97 0.99 2/75 3557\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=41.94\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 39998 0 1 0 4173 21 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071652788 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546/tid=3554] ppid=3544 vsize=1727368 CPUtime=1.1\n/proc/3546/task/3554/stat : 3554 (java) S 3544 3546 3500 0 -1 64 3418 0 0 0 109 1 0 0 17 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n/proc/loadavg: 0.93 0.97 0.99 2/75 3557\n/proc/meminfo: memFree=1415888/2055920 swapFree=4181448/4192956\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=51.96\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40003 0 1 0 5175 21 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071652788 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546/tid=3555] ppid=3544 vsize=1727368 CPUtime=1.41\n/proc/3546/task/3555/stat : 3555 (java) S 3544 3546 3500 0 -1 64 7353 0 0 0 138 3 0 0 16 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n/proc/loadavg: 0.94 0.97 0.99 2/75 3557\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=61.97\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40003 0 1 0 6176 21 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071642083 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n/proc/loadavg: 1.00 0.99 0.99 2/75 3752\n/proc/meminfo: memFree=1415056/2055920 swapFree=4181448/4192956\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=1796.63\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40006 0 1 0 179637 26 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071652788 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546/tid=3554] ppid=3544 vsize=1727368 CPUtime=1.11\n/proc/3546/task/3554/stat : 3554 (java) S 3544 3546 3500 0 -1 64 3419 0 0 0 110 1 0 0 17 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 1 0 0\n[pid=3546/tid=3555] ppid=3544 vsize=1727368 CPUtime=1.42\n/proc/3546/task/3555/stat : 3555 (java) S 3544 3546 3500 0 -1 64 7354 0 0 0 139 3 0 0 16 0 12 0 200962946 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4294960144 0 4 0 23759 0 0 0 -1 0 0 0\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=1797.64\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40006 0 1 0 179738 26 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071761182 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=1798.64\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40006 0 1 0 179838 26 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071642086 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=1799.65\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40006 0 1 0 179939 26 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071652593 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=1800.65\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40006 0 1 0 180039 26 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071652788 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\n[pid=3546] ppid=3544 vsize=1727368 CPUtime=1800.66\n/proc/3546/stat : 3546 (java) R 3544 3546 3500 0 -1 0 40006 0 1 0 180040 26 0 0 25 0 12 0 200962937 1768824832 33405 18446744073709551615 134512640 134570276 4294956352 18446744073709551615 4071773411 0 4 0 23759 18446744073709551615 0 0 17 1 0 0\nSending SIGTERM to -3546\nMax. virtual memory (cumulated for all children) (Kb): 1727708\nBegin job on node14 on Sat Jun  3 16:43:22 UTC 2006\nFILE ID= 30672-1149353002\nBENCH NAME= HOME/pub/bench/PB06//final/normalized-PB06/OPT-SMALLINT/reduced/mps-v2-20-10/MIPLIB/miplib/normalized-reduced-mps-v2-20-10-set1cl.opb\nCOMMAND LINE= java -server -Xms256M -Xmx1500M -cp ROOT/solvers/PB/PB06final/user2/absconPseudo1.jar abscon.Resolution ROOT/solvers/PB/PB06final/user2/configuration.xml 1 pseudo  ROOT/tmp/node14/30672-1149353002/instance-30672-1149353002.opb\nRUNSOLVER COMMAND LINE= runsolver  --timestamp  -w ROOT/results/node14/watcher-30672-1149353002 -o ROOT/results/node14/solver-30672-1149353002 -C 1800 -M 1800 -S 64  java -server -Xms256M -Xmx1500M -cp ROOT/solvers/PB/PB06final/user2/absconPseudo1.jar abscon.Resolution ROOT/solvers/PB/PB06final/user2/configuration.xml 1 pseudo  ROOT/tmp/node14/30672-1149353002/instance-30672-1149353002.opb\nMD5SUM BENCH=  1e246214338ba705536e85585a980117\nRANDOM SEED= 181246014\nMemFree:       1539808 kB\nBuffers:         36248 kB\nCached:         410044 kB\nActive:          55692 kB\nInactive:       399328 kB\nLowFree:       1539808 kB\nSlab:            47036 kB\nCommitted_AS:   346220 kB\nEnd job on node14 on Sat Jun  3 17:13:21 UTC 2006


Responsibility Acctg, Transfer Pricing GP Analysis | Market (Economics) | Business Economics\nResponsibility Acctg, Transfer Pricing GP Analysis\nsalvarSalvar Responsibility Acctg, Transfer Pricing GP Analysis para ler mais tarde\nMANAGEMENT ADVISORY SERVICES RETURN ON INVESTMENT Return on Investment Computation "ase# on Operating Inco$e %& T'e ollo(ing selecte#\n#ata pertain to t'e belt #i)ision o Allen Corp& or last year* Sales +,--.--A)erage operating assets +/--.--Net operating inco$e +0-.--Turno)er /&, Mini$u$ re1uire# return /-2 3o( $uc' is t'e return on in)est$ent4 5M6 a& 7-2 c& /-2 b& %82 #& %,2 AIC!A. A#apte# /& 3arstin Corporation 'as pro)i#e# t'e ollo(ing #ata* Sales Gross $argin Net operating inco$e Stoc:'ol#ers; e1uity A)erage operating assets Resi#ual inco$e T'e return on in)est$ent or t'e past year (as* 5M6 a& /02& c& =82& b& /-2& #& 02& +8/,.--9-.--,-.--<-.--/,-.--/-.--G & N <e\nResponsibility Accounting & Trans er !ricing Re1uire# !eso Sales 7& T'e $anager o t'e Strong Di)ision o !o(ers Co$pany e?pects t'e ollo(ing results in /--= 5pesos in $illions6@ Sales !7<&8Variable costs 58-26 /<&98 Contribution $argin !%<&07 >i?e# costs %/&-!ro it ! 9&07 In)est$ent !lant e1uip$ent !%<&,% Aor:ing capital %7&00 !=7&=< ROI 5!9&07B!=7&=<6 //&0-2 T'e #i)ision 'as a target ROI o =-2. an# t'e $anager 'as as:e# you to #eter$ine 'o( $uc' sales )olu$e t'e #i)ision (oul# nee# to reac'& 3e states t'at t'e sales $i? is relati)ely constant so )ariable costs s'oul# be close to 8-2 o sales. i?e# cost an# plant an# e1uip$ent s'oul# re$ain constant. an# (or:ing capital 5cas'. recei)ables an# in)entories6 s'oul# )ary closely (it' sales in t'e percentage re lecte# abo)e& T'e peso sales t'at t'e #i)ision nee#s in or#er to reac' t'e =-2 ROI target is 5D6 A& !%<.0/<.-=/& C& !77.=9=.09% "& !,9.,<-.=// D& !,<.,%-.--!ol "oba#illa Dupont Model Sensiti)ity Analysis ,& I t'e operating inco$e $argin o -&= staye# t'e sa$e an# t'e operating asset turno)er o ,&increase# by %- percent. t'e ROI 5M6 a& increase by %- percent #& re$ain t'e sa$e b& #ecrease by %- percent e& increase to %&,& c& increase by %, percent 3&M 8& I t'e in)est$ent turno)er increase# by /-2 an# ROS #ecrease# by =-2. t'e ROI (oul# 5M6 a& Increase by /-2& c& Increase by 72& b& Decrease by %82& #& None o t'e abo)e& D. C & 3 <e 9& I t'e in)est$ent turno)er #ecrease# by /-2 an# ROS #ecrease# by =-2. t'e ROI (oul# 5M6 a& Increase by =-2& c& Decrease by 772& b& Decrease by /-2& #& None o t'e abo)e& D. C & 3 <e\nIn)est$ent =& Apple Di)ision o t'e A$erican >ruit Co& 'a# t'e ollo(ing statistics or /--/* Assets a)ailable or use +%.---.--Resi#ual inco$e %--.--Return on in)est$ent %,2 I t'e $anager o Apple Di)ision is e)aluate# base# on return on in)est$ent. 'o( $uc' (oul# s'e be (illing to pay or an in)est$ent t'at pro$ises to increase net seg$ent inco$e by +,-.---4 5M6 a& +,-.--c& +%.---.--b& +===.=== #& +,--.--"ar iel#\nC3IANG DAI S3ED COCCEGE\n!age % o /%\nMANAGEMENT ADVISORY SERVICES 0& Co$pany C 'a# its operating asset turno)er increase# by ,-2 an# t'e operating inco$e $argin increase# by ,-2& Co$pany E 'a# its operating asset turno)er increase# by =-2 an# t'e operating inco$e $argin #ecrease# by =-2& A'at c'anges are e?pecte# or ROI o Co$pany C an# Co$pany E. respecti)ely4 5M6 !ol "oba#illa A& "& C& D& Co$pany C ,-2 increase %/,2 increase //,2 increase %/,2 increase Co$pany E <2 #ecrease <2 #ecrease No c'ange No c'ange RESIDUAL INCOME Residual Income Computation <& RE" Ser)ice Co& is a co$puter ser)ice center& >or t'e $ont' o May %<<,. RE" 'a# t'e ollo(ing statistics* Sales +7,-.--Operating inco$e /,.--Net pro it a ter ta?es 0.--Total assets ,--.--S'are'ol#ersF e1uity /--.--Cost o capital 82 "ase# on t'e abo)e in or$ation. ('ic' one o t'e ollo(ing state$ents is correct4 RE" 'as a 5M6 a& ROI o 72 c& ROI o %&82 CMA -8<, =G/b& Resi#ual inco$e o +5,.---6 #& Resi#ual inco$e o +5//.---6 Target Cost %-& Ha$es Aebb is t'e general $anager o t'e In#ustrial !ar: Di)ision. an# 'is per or$ance is $easure# using t'e resi#ual inco$e $et'o#& Aebb is re)ie(ing t'e ollo(ing orecaste# in or$ation or t'e #i)ision or ne?t year& Category A$ount 5t'ousan#s6 Aor:ing capital + %.0-Re)enue =-.--!lant an# e1uip$ent %9./-To establis' a stan#ar# o per or$ance or t'e #i)isionFs $anager using t'e resi#ual inco$e approac'. our scenarios are being consi#ere#& Scenario % assu$es an i$pute# interest c'arge o %,2 an# a target resi#ual inco$e o +/.---.---& Scenario / assu$es an i$pute# interest c'arge o %/2 an# a target resi#ual inco$e o +%.,--.---& Scenario = assu$es an i$pute# interest c'arge o %02 an# a target resi#ual inco$e o +%./,-.---& Scenario 7 assu$es an i$pute# interest c'arge o %-2 an# a target resi#ual inco$e o +/.,--.---& C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing A'ic' o t'e scenarios assu$es t'e lo(est $a?i$u$ cost4 5M6 a& Scenario %& c& Scenario =& b& Scenario /& #& Scenario 7&\nRETURN ON INVESMENT MINIMUM RE!UIRED RATE O" RETURN # RESIDUAL INCOME Minimum Re$uired Rate o% Return # Residual Income Return on In)est$ent %%& >ortree pro#ucts 'a)e a resi#ual net inco$e o !%&0 $illion& I t'e i$pute# interest rate is %82. co$pute t'e ROI 5M6 a& ,2 c& %,2 b& %-2 #& not liste# R!C!A %-<% %/& I Di)ision o JYI Corp& 'as t'e ollo(ing in or$ation or /--/* Assets a)ailable or Target rate o return Resi#ual inco$e A'at (as I Di)ision;s return on in)est$ent or /--/4 5M6 a& %,2 c& /,2 b& %-2 #& /-2 +%.0--.--%-2 +/9-.--"ar iel#\n%=& !asta Di)ision o Ae Ma:e Italian. is e)aluate# base# on resi#ual inco$e generate#& >or /--/. t'e Di)ision generate# a resi#ual inco$e o +/.---.--- an# net inco$e o +,.---.---& T'e target rate o return or all #i)isions o Ae Ma:e Italian is /- percent& >or /--/. ('at (as t'e return on in)est$ent or !asta Di)ision4 5M6 a& 7-2 c& /-2 b& %=2 #& ==2 "ar iel# Return on Investment Minimum Re$uired Rate o% Return # Residual Income In)est$ent Cost %7& In t'e J Di)ision o S Co&. /--/ seg$ent inco$e e?cee#e# /--/ resi#ual inco$e by +%,.---& Also or /--/. return on in)est$ent e?cee#e# t'e target rate o return by %- percent& A'at (as t'e le)el o in)est$ent in t'e J Di)ision or /--/4 5M6 a& +%,.--b& +%--.--c& +%,-.--#& An ans(er can;t be #eter$ine# ro$ t'is in or$ation& "ar iel#\n!age / o /%\nMANAGEMENT ADVISORY SERVICES Return on Investment # Residual Income # Units Sold Kuestions %, t'ru %9 are base# on t'e ollo(ing in or$ation& G & N <e T'e A?le Di)ision o Ca"ate Co$pany $a:es an# sells only one pro#uct& Annual #ata on t'e A?le Di)ision;s single pro#uct ollo(* Enit selling price +,Enit )ariable cost +=Total i?e# costs +/--.--A)erage operating assets +9,-.--Mini$u$ re1uire# rate o return %/2 %,& I A?le sells %8.--- units per year. t'e return on in)est$ent s'oul# be* 5M6 a& %/2& c& %82& b& %,2& #& %02& %8& I A?le sells %,.--- units per year. t'e resi#ual inco$e s'oul# be* 5M6 a& +=-.---& c& +,-.---& b& +%--.---& #& +%-.---&\nResponsibility Accounting & Trans er !ricing %<& Aatne Co$pany 'as t(o #i)isions. M an# N& In or$ation or eac' #i)ision is as ollo(s* Net earnings or #i)ision +8,.--Asset base or #i)ision +=--.--Target rate o return %02 Operating inco$e $argin /-2 Aeig'te# a)erage cost o capital %/2 A'at is EVA or N4 a& +=8.--c& +,7.--b& +/<.--#& +%%.--3&M /-& >a$ily Co$pany 'as t(o #i)isions. Ma an# !a& In or$ation or eac' #i)ision is as ollo(s* Ma !a Net earnings or #i)ision !/-.--!8,.--Asset base or #i)ision !,-.--!=--.--Target rate o return %,2 %02 Operating inco$e $argin %-2 /-2 Aeig'te#Ga)erage cost o capital %/2 %/2 A'at is t'e Econo$ic Value A##e# or Ma an# !a. respecti)ely4 A& !/-.---. !=8.--C& !%/.,--@ !%%.--"& !%7.---@ !/<.--D& !/-.---@ !/<.--!ol "oba#illa EVA 'ased on Operating Income a%ter Ta( EVA G Gi)en Operating Inco$e "e ore Ta? /%& McDenLie Oil 'a# +77-.--- in operating inco$e be ore interest an# ta?es in t'e last year& McDenLie is in t'e 7-2 ta? brac:et& I capital e$ploye# by McDenLie (as e1ual to +=--.---. an# t'e co$pany;s (eig'te#Ga)erage a terGta? cost o capital is %,2. ('at is McDenLie;s Econo$ic Value A##e#4 A& +%=%.--C& +%<0.--"& +%7-.--D& +/%<.--Glei$ //& Valecon Co& reporte# t'e ollo(ing in or$ation or t'e year Must en#e#* Seg$ent A Seg$ent " !reGta? operating inco$e + 7.---.--+ /.---.--Current assets 7.---.--=.---.--CongGter$ assets %8.---.--%=.---.--Current liabilities /.---.--%.---.--Seg$ent C +=.---.--7.---.--0.---.--%.,--.--!age = o /%\nG & N <e\n%9& Suppose t'e $anager o A?le #esires an annual resi#ual inco$e o +7,.---& In or#er to ac'ie)e t'is. A?le s'oul# sell 'o( $any units per year4 5M6 a& %7.,--& c& %0./,-& b& %8.9,-& #& %<.,--& G & N <e ECONOMIC VALUE&ADDED EVA 'ased on Operating Income %0& Di)ision A 'a# t'e ollo(ing in or$ation* Asset base in Di)ision A Net inco$e in Di)ision A Operating inco$e $argin or Di)ision A Target ROI Aeig'te#Ga)erage cost o capital A'at is EVA or Di)ision A4 a& +%/-.--b& +<8.--c& +%,.---\n+0--.--+%--.--/-2 %,2 %/2 #& +7.--e& +5/-.---6 3&M\nMANAGEMENT ADVISORY SERVICES I t'e applicable inco$e ta? rate an# a terGta? (eig'te#Ga)erage cost o capital or eac' seg$ent are =-2 an# %-2. respecti)ely. t'e seg$ent (it' t'e 'ig'est econo$ic )alue a##e# 5EVA6 is 5M6 A& Seg$ent A& C& Seg$ent C& Glei$ "& Seg$ent "& D& Not #eter$inable ro$ t'is in or$ation& /=& Assu$e A)ionics In#ustries reporte# at yearGen# t'at operating inco$e be ore ta?es or t'e year e1uale# +/.7--.---& CongGter$ #ebt issue# by A)ionics 'as a coupon rate e1ual to 82. an# its cost o e1uity is 02& T'e boo: )alue o t'e #ebt currently e1uals its air )alue. an# t'e boo: )alue o t'e e1uity capital or A)ionics is +<--.--- less t'an its air )alue& Current assets are liste# at +/.---.--- an# longGter$ assets e1ual +<.8--.---& T'e clai$s against t'ose assets are in t'e or$ o +%.,--.--- in current liabilities an# +/./--.--- in longGter$ liabilities& T'e inco$e ta? rate or A)ionics is =-2& A'at is t'e econo$ic )alue a##e# 5EVA64 5D6 a& +9=%./7c& +%.880.98b& +<70.98#& +%.80-.--Glei$ Kuestions /7 t'ru /8 are base# on t'e ollo(ing in or$ation& 3orngren Aal#or Co$pany 'as t(o sources o un#s* longGter$ #ebt (it' a $ar:et an# boo: )alue o +%$illion issue# at an interest rate o %/2. an# e1uity capital t'at 'as a $ar:et )alue o +0 $illion 5boo: )alue o +7 $illion6& Aal#or Co$pany 'as pro it centers in t'e ollo(ing locations (it' t'e ollo(ing operating inco$es. total assets. an# total liabilities& T'e cost o e1uity capital is %/2. ('ile t'e ta? rate is /,2& Operating Inco$e Assets Current Ciabilities St& Couis + <8-.--+ 7.---.--+ /--.--Ce#ar Rapi#s +%./--.--+ 0.---.--+ 8--.--Aic'ita +/.-7-.--+%/.---.--+%./--.--/7& A'at is t'e EVA or St& Couis4 5M6 a& +/,,.97c& +=</.,7b& +=/9.78#& +9/-.--/,& A'at is t'e EVA or Ce#ar Rapi#s4 5M6 a& +%=,.,0b& +//-.--/8& A'at is t'e EVA or Aic'ita4 5M6 a& +7,-.--b& +%.,=-.--C3IANG DAI S3ED COCCEGE c& +/=7.--#& +=-,.--c& +7%7.=8#& +%.%%,.87-\nResponsibility Accounting & Trans er !ricing EVA Co$putation N Gi)en Operating Inco$e a ter Ta? /9& Sa$o)ar Co$pany 'as operating inco$e a ter ta?es o +,-.---& It 'as +/--.--- o e1uity capital. ('ic' 'as an a terGta? (eig'te#Ga)erage cost o %/2& Sa$o)ar also 'as +%-.--- o current liabilities 5noninterestGbearing6 an# no longGter$ liabilities& A'at is t'e co$pany;s econo$ic )alue a##e# 5EVA6 or t'e perio#4 A& +5/7.---6 C& +/7.--"& +5/8.---6 D& +/8.--Glei$ /0& Ralp'. an in)estor. is intereste# in loaning $oney to a secure corporation& 3e al(ays bases 'is #ecision on t'e co$pany (it' t'e largest econo$ic )alue a##e# 5EVA6& Ralp' 'as narro(e# 'is c'oices #o(n to our. an# 'as collecte# t'e ollo(ing in or$ation* Operating Inco$e a ter Ta? E1uity Capital AACC Current Ciabilities Co$pany A +,-.--+/--.--%/2 +%-.--Co$pany " 8-.--%,-.--/-2 %0.--Co$pany C 7,.--//-.--%-2 =-.--Co$pany D ,,.--/,-.--%,2 ,.--"ase# on largest EVA an# assu$ing t'at none o t'e co$panies 'a)e any longGter$ liabilities. ('ic' co$pany s'oul# Ralp' in)est in4 A& Co$pany A& C& Co$pany C& "& Co$pany "& D& Co$pany D& Glei$ E$uit) Value Creation Mar*et Value Added # Total S+are+older Return Kuestions /< t'ru =% are base# on t'e ollo(ing in or$ation& Glei$ Se$ibar Co& reports net inco$e o +8=-.---& T'e in or$ation belo( or t'e year Must en#e# is also a)ailable* Hanuary % Dece$ber =% S'are'ol#ersF e1uity +7./--.--+7.70-.--S'are price +/, +=S'ares outstan#ing 7--.--7--.--Cost o e1uity %-2 %-2 Di)i#en#s per s'are +%&-/<& E1uity )alue creation is a& +8=-.--b& +770.---\nc& +7/-.--#& +/%-.--!age 7 o /%\nMANAGEMENT ADVISORY SERVICES =-& T'e $ar:et )alue a##e# 5MVA6 is a& +/.---.--b& +%.9/-.--=%& T'e total s'are'ol#er return is a& /72 b& /-2 c& +7--.--#& +/0-.--c& %8&892 #& 72\nResponsibility Accounting & Trans er !ricing Compre+ensive Kuestions =7 t'roug' =0 are base# on t'e ollo(ing in or$ation& AIC!A %%08 IIG// to /8 Oslo Co&Fs in#ustrial p'otoG inis'ing #i)ision. R'o. incurre# t'e ollo(ing costs an# e?penses in %<</* Variable >i?e# Direct $aterials +/--.--Direct labor %,-.-->actory o)er'ea# 9-.--+7/.--General. selling an# a#$inistrati)e =-.--70.--Totals +7,-.--+<-.--During %<</. R'o pro#uce# =--.--- units o in#ustrial p'otoGprints. ('ic' (ere sol# or +/&-eac'& OsloFs in)est$ent in R'o (as +,--.--- an# +9--.--- at Hanuary %. %<</ an# Dece$ber =%. %<</. respecti)ely& Oslo nor$ally i$putes interest on in)est$ents at %,2 o a)erage in)este# capital& =7& >or t'e yearGen#e# Dece$ber =%. %<</. R'oFs return on a)erage in)est$ent (as a& %,&-2 c& 0&82 b& %-&-2 #& 5,&-26 =,& Assu$e t'at net operating inco$e (as +8-.--- an# t'at a)erage in)este# capital (as +8--.---& >or t'e year en#e# Dece$ber =%. %<</. R'oFs resi#ual inco$e 5loss6 (as a& +%,-.--c& +57,.---6 b& +8-.--#& +5=-.---6 =8& 3o( $any in#ustrial p'otoGprint units #i# R'o 'a)e to sell in %<</ to brea:Ge)en4 a& %0-.--c& <-.--b& %/-.--#& 8-.--=9& >or t'e year en#e# Dece$ber =%. %<</. R'oFs contribution $argin (as a& +/,-.--c& +%,-.--b& +%0-.--#& +8-.--=0& Assu$e t'e )ariable cost per unit (as +%&,-& "ase# on R'oFs %<</ inancial #ata. an# an esti$ate# %<<= pro#uction o =,-.--- units o in#ustrial p'otoGprints. R'oFs esti$ate# %<<= total costs an# e?penses (ill be a& +,/,.--c& +8%,.--b& +,7-.--#& +8=-.--!age , o /%\nSENSITIVIT, ANAL,SIS =/& Apple Di)ision o t'e A$erican >ruit Co& 'a# t'e ollo(ing statistics or /--/* Assets a)ailable or use +%.---.--Resi#ual inco$e %--.--Return on in)est$ent %,2 I e?penses increase# by +/-.--- in Apple Di)ision. 5E6 a& return on in)est$ent (oul# #ecrease& c& t'e target rate o return (oul# #ecrease& b& resi#ual inco$e (oul# increase& #& asset turno)er (oul# #ecrease& "ar iel# ==& Di)ision A 'a# t'e ollo(ing in or$ation* Asset base in Di)ision A +0--.--Net inco$e in Di)ision A +%--.--Operating inco$e $argin or Di)ision A /-2 Target ROI %,2 Aeig'te#Ga)erage cost o capital %/2 I t'e asset base is #ecrease# by +/--.---. (it' no ot'er c'anges. t'e return on in)est$ent o Di)ision A (ill be a& %--&-2 #& 8/&,2 b& %8&92 e& /-&-2 c& 8--&-2 3&M\nMANAGEMENT ADVISORY SERVICES Kuestions =< t'roug' ,% are base# on t'e ollo(ing in or$ation& Seg$ent A Seg$ent " Seg$ent C Net inco$e + ,.--G G Sales 8-.--+9,-.--+%=,.--In)est$ent /7.--,--.--7,.--Net inco$e as 2 o sales G G G Turno)er o in)est$ent G G G ROI G G /-2 Mini$u$ ROIG#ollars G G G Mini$u$ ROI G 2 /-2 82 G Resi#ual inco$e G G-G +/./,=<& >or Seg$ent ". net inco$e as a percentage o sales is a& 02 c& 72 b& 8&892 #& %-2 7-& >or Seg$ent C. net inco$e as a percentage o sales is a& ,2 c& 72 b& 8&892 #& /-2 7%& >or Seg$ent C. t'e turno)er o in)est$ent is a& = c& /&, b& %&, #& 7 7/& >or Seg$ent D. t'e turno)er o in)est$ent is a& = c& /&, b& %&, #& 7 7=& >or seg$ent A. ROI is a& 82 b& /-2 77& >or seg$ent ". ROI is a& 82 b& /-&02 c& /-&02 #& 9&,2 c& /-2 #& 9&,2 Glei$ Seg$ent D + <-.--%.0--.--G G G 9&,2 +%/-.--G G 7,& >or seg$ent A. t'e $ini$u$ #ollar ROI is a& +=-.--b& +8.9,78& >or Seg$ent ". t'e $ini$u$ #ollar ROI is a& +=-.--b& +8.9,79& >or Seg$ent C. t'e $ini$u$ #ollar ROI is a& +=-.--b& +8.9,-\nResponsibility Accounting & Trans er !ricing c& +7.0-#& +%/-.--c& +7.0-#& +%/-.--c& +7.0-#& +%/-.---\n70& Assu$e t'at t'e $ini$u$ #ollar ROI is +8.9,- or Seg$ent C& T'e $ini$u$ percentage o ROI is a& /-2 c& %,2 b& 82 #& %-2 7<& In Seg$ent D. t'e $ini$u$ percentage o ROI is a& /-2 c& %,2 b& 82 #& %-2 ,-& In Seg$ent A. t'e resi#ual inco$e is a& +/-b& +%/.--,%& In Seg$ent D. t'e resi#ual inco$e is a& +%/.--b& +5=-.---6 c& +5=-.---6 #& +7.0-c& +58-.---6 #& +<.---\nSE-MENTED INCOME STATEMENT Sales ,/& During April. Di)ision D o Carney Co$pany 'a# a seg$ent $argin ratio o %,2. a )ariable e?pense ratio o 8-2 o sales. an# traceable i?e# e?penses o +%,.---& Di)ision D;s sales (ere closest to* 5M6 a& +%--.---& c& +==.===& b& +8-.---& #& +//.,--& G & N <e\n!age 8 o /%\nMANAGEMENT ADVISORY SERVICES Segment Margin ,=& Assu$e t'e ollo(ing in or$ation or a pro#uct line* Sales re)enue Variable $anu acturing costs Direct i?e# $anu acturing costs Variable sellingBa#$inistrati)e costs Direct i?e# sellingBa#$in& costs A'at is t'e seg$ent $argin o t'e pro#uct line4 5E6 a& +7--.--#& +/9,.--b& +=/,.--e& +/%,.--c& +=,-.---\nResponsibility Accounting & Trans er !ricing Central corporate e?penses 5allocate#6 %/.--/-.--A'at is t'e total contribution to corporate pro its generate# by Di)ision A be ore allocation o central corporate e?penses4 5M6 a& +%0.--c& +=-.--b& +/-.--#& +0-.--CIA %%<= IVG/Common "i(ed Costs ,8& Cyons Co$pany consists o t(o #i)isions. A an# "& Cyons Co$pany reporte# a contribution $argin o +,-.--- or Di)ision A. an# 'a# a contribution $argin ratio o =-2 in Di)ision ". ('en sales in Di)ision " (ere +/--.---& Net inco$e or t'e co$pany (as +/,.--- an# traceable i?e# e?penses (ere +7-.---& Cyons Co$pany;s co$$on i?e# e?penses (ere* 5M6 a& +0,.---& c& +7,.---& b& +9-.---& #& +7-.---& G & N <e Compan) Net Income ,9& Re##ing Co$pany 'as t(o #i)isions (it' t'e ollo(ing seg$ent $argins or t'e current year* Nort'ern. +/--.---@ Sout'ern. +7--.---& Co$$on e?penses o t'e co$pany are +,-.---& A'at is Re##ing Co$panyFs net inco$e4 5E6 a& +%,-.--#& +8,-.--b& +,,-.--e& +=,-.--c& +8--.--3&M Compre+ensive Kuestions ,0 & ,< are base# on t'e ollo(ing in or$ation& 3&M "ar$ore Co$pany 'as t'e ollo(ing in or$ation pertaining to its t(o #i)isions or %<<,* Di)ision A Di)ision " Variable selling & a#$inistrati)e e?penses + =,.--+ 7,.--Direct i?e# $anu acturing e?penses %9.,-,-.--Sales %--.--/--.--Direct i?e# sellingBa#$in& E?penses %,.--=,.--Variable $anu acturing e?penses /-.--,-.--Co$$on e?penses are +%/.--- or %<<,& ,0& Co$$on e?penses are +%/.--- or %<<,& A'at is t'e seg$ent $argin or Di)ision "4 5E6 a& +%,,.--#& +/-.--b& +%-,.--e& +0.--c& +,,.--!age 9 o /%\n,7& T'e #ata a)ailable or t'e current year are gi)en belo(* A'ole Co& Di)ision % Di)ision / Variable $ g& cost o goo#s sol# + 7--.--- + //-.--- + 0-.--Enallocate# costs 5e&g&. presi#entFs salary6 %--.--G G >i?e# costs controllable by Di)& Managers 5e&g&. a#)ertising. engFg super)ision costs6 <-.--,-.--7-.--Net re)enue %.---.--8--.--7--.--Variable selling an# a#$inistrati)e costs %=-.--9-.--8-.-->i?e# costs controllable by ot'ers 5e&g&. #epreciation. insurance6 %/-.--9-.--,-.--Esing t'e in or$ation presente# abo)e. t'e contribution by Di)ision % (as 5M6 a& +%<-.--c& +=%-.--b& +/8-.--#& +=0-.--CIA %%08 IVG%9 ,,& A an# " are autono$ous #i)isions o a corporation& T'ey 'a)e no beginning or en#ing in)entories. an# t'e nu$ber o units pro#uce# is e1ual to t'e nu$ber o units sol#& >ollo(ing is inancial in or$ation relating to t'e t(o #i)isions& A " Sales +%,-.--+7--.--Ot'er re)enue %-.--%,.--Direct $aterials =-.--8,.--Direct labor /-.--7-.--Variable actory o)er'ea# ,.--%,.-->i?e# actory o)er'ea# /,.--,,.--Variance S&A e?pense %,.--=-.-->i?e# S&A e?pense =,.--8-.--C3IANG DAI S3ED COCCEGE\nMANAGEMENT ADVISORY SERVICES ,<& A'at is t'e net inco$e or t'e "ar$ore Co$pany4 5E6 a& +=--.--#& +=/.,-b& +%8/.,-e& +/-.,-c& +%,-.--Kuestions 8- & 8% are base# on t'e ollo(ing in or$ation& G & N <e Canon Co$pany 'as t(o sales areas* Nort' an# Sout'& During last year. t'e contribution $argin in t'e Nort' Area (as +,-.---. or /-2 o sales& T'e seg$ent $argin in t'e Sout' (as +%,.---. or 02 o sales& Traceable i?e# costs are +%,.--- in t'e Nort' an# +%-.--- in t'e Sout'& During last year. t'e co$pany reporte# total net inco$e o +/8.---& 8-& T'e )ariable costs or t'e Sout' Area or t'e year (ere* 5M6 a& +/=-.---& c& +%8/.,--& b& +%0,.---& #& +8,.---& 8%& T'e total i?e# costs 5traceable an# co$$on6 or Canon Co$pany or t'e year (ere* 5M6 a& +7<.---& c& +/7.---& b& +/,.---& #& +,-.---& Kuestions 8/ t'ru 87 are base# on t'e ollo(ing in or$ation& 3&M Nau$an Co$pany 'as t'e ollo(ing in or$ation pertaining to its t(o #i)isions or %<<,* Di)ision J Di)ision Y Variable selling & a#$inistrati)e e?penses + 9-.--+ <-.--Direct i?e# $anu acturing e?penses =,.--%--.--Sales /--.--7--.--Direct i?e# sellingBa#$in& e?penses =-.--9-.--Variable $anu acturing e?penses 7-.--%--.--Co$$on e?penses are +/7.--- or %<<,& 8/& A'at is t'e net inco$e or t'e Nau$an Co$pany4 5E6 a& +8--.--#& +8,.--b& +=/,.--e& +7%.--c& +=--.--8=& A'at is t'e seg$ent $argin or Di)ision J4 5E6 a& +<-.--#& +%8-.--b& +/,.--e& +%/,.--c& +%.--C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing 87& A'at is t'e seg$ent $argin or Di)ision Y4 5E6 a& +=%-.--#& +7-.--b& +/%-.--e& +%8.--c& +%%-.--Kuestions 8, t'ru 80 are base# on t'e ollo(ing in or$ation& G & N <e Ieso Co$pany 'as t(o stores* H an# D& During No)e$ber. Ieso Co$pany reporte# a net inco$e o +=-.--- an# sales o +7,-.---& T'e contribution $argin in Store H (as +%--.---. or 7-2 o sales& T'e seg$ent $argin in Store D (as +=-.---. or %,2 o sales& Traceable i?e# e?penses are +8-.--- in Store H. an# +7-.--- in Store D& 8,& Sales in Store H totale#* 5M6 a& +7--.---& b& +/,-.---& 88& Variable e?penses in Store D totale#* 5M6 a& +9-.---& b& +%%-.---& c& +%,-.---& #& +%--.---& c& +/--.---& #& +%=-.---&\n89& T'e seg$ent $argin ratio in Store H (as* 5M6 a& %82& c& 7-2& b& /72& #& 8-2& 80& Ieso Co$pany;s total i?e# e?penses or t'e year (ere* 5M6 a& +7-.---& c& +%7-.---& b& +%--.--#& +%9-.---& Sensitivit) Anal)sis Kuestions 8< t'roug' 9/ are base# on t'e ollo(ing in or$ation& CIA %%<8 IIIG<9 to %-T'e seg$ente# inco$e state$ent or a retail co$pany (it' t'ree pro#uct lines is presente# belo(* Total !ro#uct !ro#uct !ro#uct Co$pany Cine % Cine / Cine = Volu$e 5in units6 /-.--/0.--,-.--Sales re)enue +/.---.--+0--.--+9--.--+,--.--Costs & e?penses* A#$inistrati)e + %0-.--+ 8-.--+ 8-.--+ 8-.--A#)ertising /7-.--<8.--07.--8-.--Co$$issions 7-.--%8.--%7.--%-.--!age 0 o /%\nMANAGEMENT ADVISORY SERVICES Cost o sales <0-.--=8-.--7/-.--/--.--Rent /0-.--07.--%7-.--,8.--Salaries %%-.--,7.--=/.--/7.--Total costs & e?penses +%.0=-.--+89-.--+9,-.--+7%-.--Operating inco$e 5loss6 + %9-.--+%=-.--+5,-.---6 + <-.--T'e co$pany buys t'e goo#s in t'e t'ree pro#uct lines #irectly ro$ $anu acturers; representati)es& Eac' pro#uct line is #irecte# by a $anager ('ose salary is inclu#e# in t'e a#$inistrati)e e?penses& A#$inistrati)e e?penses are allocate# to t'e t'ree pro#uct lines e1ually because t'e a#$inistration is sprea# e)enly a$ong t'e t'ree pro#uct lines& Salaries represent pay$ents to t'e (or:ers in eac' pro#uct line an# t'ere ore are traceable costs o eac' pro#uct line& A#)ertising pro$otes t'e entire co$pany rat'er t'an t'e in#i)i#ual pro#uct lines& As a result. t'e a#)ertising is allocate# to t'e t'ree pro#uct lines in proportion to t'e sales re)enue& Co$$issions are pai# to t'e salespersons in eac' pro#uct line base# on /2 o gross sales& Rent represents t'e cost o t'e retail store an# (are'ouse un#er a lease agree$ent (it' , years re$aining& T'e pro#uct lines s'are t'e retail an# (are'ouse space. an# t'e rent is allocate# to t'e t'ree pro#uct lines base# on t'e s1uare ootage occupie# by eac' o t'e pro#uct lines& 8<& T'e seg$ente# inco$e state$ent or t'is retail co$pany #oes not acilitate per or$ance e)aluation because it #oes not #istinguis' bet(een controllable an# uncontrollable costs& T'e only costs an# e?penses controllable at t'e pro#uctGline le)el or t'is retail co$pany are 5M6 A& Co$$issions. cost o sales. an# rent& C& Co$$issions. cost o sales. an# salaries& "& A#)ertising. cost o sales. an# salaries& D& A#$inistration. a#)ertising. an# rent& 9-& T'e co$pany 'as an opportunity to pro$ote one o its pro#uct lines by $a:ing a oneGti$e +9.--- e?pen#iture& T'e co$pany can c'oose only one o t'e t'ree pro#uct lines to pro$ote& T'e incre$ental sales re)enue t'at (oul# be realiLe# ro$ t'is +9.--- pro$otion e?pen#iture in eac' o t'e pro#uct lines is esti$ate# as ollo(s* Increase in Sales Re)enue !ro#uct Cine % +%,.--!ro#uct Cine / /-.--!ro#uct Cine = %7.--In or#er to $a?i$iLe pro its. t'e pro$otion e?pen#iture s'oul# be spent on OCist AP. resulting in an increase in operating inco$e o OCist "P& 5M6 A& "& C& D& Cist A !ro#uct Cine / !ro#uct Cine / !ro#uct Cine = !ro#uct Cine = Cist " +%=.--+,.--+%.7-+%.%/C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing 9%& One co$pany e?ecuti)e 'as e?presse# concern about t'e operating loss t'at 'as occurre# in !ro#uct Cine / an# 'as suggeste# t'at !ro#uct Cine / be #iscontinue#& I !ro#uct Cine / is #roppe#. t'e $anager o t'e line (oul# be retaine# an# assigne# ot'er #uties (it' t'e co$pany. but t'e ot'er e$ployees (oul# not be retaine#& Manage$ent 'as in#icate# t'at t'e nature o t'e co$pany;s a#)ertising $ig't c'ange (it' t'e eli$ination o !ro#uct Cine /. but t'e total #ollar a$ount (oul# not c'ange& I !ro#uct Cine / (ere to be #roppe#. t'e operating inco$e o t'e co$pany (oul# 5M6 A& Increase by +,-.---& C& Decrease by +/=7.---& "& Decrease by +<7.---& D& Increase by +7%8.---& 9/& A custo$er. operating in an isolate# oreign $ar:et. 'as approac'e# t'e 'ea# salesperson or !ro#uct Cine % an# o ere# to purc'ase 7.--- units o a specialGor#er pro#uct o)er t'e ne?t %/ $ont's& T'is pro#uct (oul# be sol# in t'e sa$e $anner as !ro#uct Cine %;s ot'er pro#ucts e?cept t'at t'e custo$er is 'oping or a price brea:& !ro#uct Cine %;s cost to purc'ase t'is pro#uct 5cost o sales6 (oul# be +%7&9-& !ro#uct Cine % 'as e?cess capacity. $eaning t'at t'e rate or a$ount o t'e re$aining operating costs (oul# not c'ange as a conse1uence o t'e purc'ase an# sale o t'is specialGor#er pro#uct& T'e $ini$u$ selling price or t'is specialG or#er pro#uct (oul# be 5M6 A& +%,&-C& +/9&,"& +%9&=D& +=-&/S.ECIAL ORDER Operating at "ull Capacit) E ect on !ro it 9=& AMa? Di)ision o Carlyle Corporation pro#uces electric $otors. /-2 o ('ic' are sol# to "ra#ley Di)ision o Carlyle an# t'e re$ain#er to outsi#e custo$ers& Carlyle treats its #i)isions as pro it centers an# allo(s #i)ision $anagers to c'oose t'eir sources o sale an# supply& Corporate policy re1uires t'at all inter#i)isional sales an# purc'ases be recor#e# at )ariable cost as a trans er price& AMa? Di)isionFs esti$ate# sales an# stan#ar# cost #ata or t'e year en#ing Dece$ber =%. /---. base# on t'e ull capacity o %--.--- units. are as ollo(s* "ra#ley Outsi#ers Sales +<--.--+0.---.--Variable costs 5<--.---6 5=.8--.---6 >i?e# costs 5=--.---6 5%./--.---6 Gross $argin +5=--.---6 +5=./--.---6 Enit sales /-.--0-.---\n!age < o /%\nMANAGEMENT ADVISORY SERVICES AMa? 'as an opportunity to sell t'e abo)e /-.--- units to an outsi#e custo$er at a price o +9, per unit #uring /--- on a continuing basis& "ra#ley can purc'ase its re1uire$ents ro$ an outsi#e suppler at a price o +0, per unit& Assu$ing t'at AMa? Di)ision #esires to $a?i$iLe its gross $argin. s'oul# AMa? ta:e on t'e ne( custo$er an# #rop its sales to "ra#ley or /---. an# ('y4 a& No. because t'e gross $argin o t'e corporation as a ('ole (oul# #ecrease by +/--.---& b& Yes. because AMa? Di)isionFs gross $argin (oul# increase by +=--.---& c& Yes. because AMa? #i)isionFs gross $argin (oul# increase by +8--.---& #& No. because "ra#ley Di)isionFs gross $argin (oul# #ecrease by +0--.---& Operating /it+ E(cess Capacit) Mini$u$ !rice 97& 3ouston Di)ision o Te?acon. Inc& e?pects t'e ollo(ing result or /--7* Enits sales 9-.--Enits selling price !%Enit )ariable cost ! 7 Total i?e# costs !=--.--Total in)est$ent !,--.--T'e $ini$u$ re1uire# ROI is %,2. an# #i)isions are e)aluate# on resi#ual inco$e& A oreign custo$er 'as approac'e# 3oustonFs $anager (it' an o er to buy %-.--- units at !9 eac'& I 3ouston accepts t'e or#er. it (oul# not lose any o t'e 9-.--- units at t'e regular price& Accepting t'e or#er (oul# increase i?e# costs by !%-.--- an# in)est$ent by !7-.---& A'at is t'e $ini$u$ price t'at 3ouston coul# accept or t'e or#er an# still $aintain its e?pecte# resi#ual inco$e4 A& !,&-C&!7&9, "& !,&8D& !<&-!ol "oba#illa Ma?i$u$ Cost Enits 9,& 3ouston Di)ision o Te?acon. Inc& e?pects t'e ollo(ing result or /--7* Enits sales 9-.--Enits selling price !%Enit )ariable cost ! 7 Total i?e# costs !=--.--Total in)est$ent !,--.--T'e $ini$u$ re1uire# ROI is %,2. an# #i)isions are e)aluate# on resi#ual inco$e& A oreign custo$er 'as approac'e# 3oustonFs $anager (it' an o er to buy %-.--- units at !9 eac'& I 3ouston accepts t'e or#er. it (oul# not lose any o t'e 9-.--- units at t'e regular price& Accepting t'e or#er (oul# increase i?e# costs by !%-.--- an# in)est$ent by !7-.---& C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing At t'e price o !9 o ere# by oreign custo$er. ('at is t'e $a?i$u$ nu$ber o units in regular sales t'at 3ouston coul# sacri ice an# still $aintain its e?pecte# resi#ual inco$e4 A& /.=== C& /.889 "& =.=== D& =.889 !ol "oba#illa TRANS"ER .RICINTrans%er .ricing "ormula 98& T'e $anage$ent o Ha$es Corporation 'as #eci#e# to i$ple$ent a trans er pricing syste$& Ha$esF MIS #epart$ent is currently negotiating a trans er price or its ser)ices (it' t'e our pro#ucing #i)isions o t'e co$pany as (ell as t'e $ar:eting #epart$ent& C'arges (ill be assesse# base# on nu$ber o reports 5assu$e t'at all reports re1uire t'e sa$e a$ount o ti$e an# resources to pro#uce6& T'e cost to operate t'e MIS #epart$ent at its ull capacity o %.--- reports per year is bu#gete# at +7,.---& T'e user subunits e?pect to re1uest /,reports eac' t'is year& T'e cost o te$porary labor an# a##itional acilities use# to pro#uce reports beyon# capacity is bu#gete# at +70&-- per report& Ha$es coul# purc'ase t'e sa$e ser)ices ro$ an e?ternal In or$ation Ser)ices ir$ or +9-.---& A'at a$ounts s'oul# be use# as t'e ceiling an# t'e loor in #eter$ining t'e negotiate# trans er price4 a& b& c& #& >loor +=8&-+7,&8+70&-+,9&-Ceiling +,8&-+,8&-+9-&-+0/&-Kuestions 99 t'ru 0- are base# on t'e ollo(ing in or$ation& "ar iel# "igole Corp& pro#uces )arious pro#ucts use# in t'e construction in#ustry& T'e !lu$bing Di)ision pro#uces an# sells %--.--- copper ittings eac' $ont'& Rele)ant in or$ation or last $ont' ollo(s* Total sales 5all e?ternal6 +/,-.--E?penses 5all on a unit base6* Variable $anu acturing +-&,>i?e# $anu acturing &/, Variable selling &=>i?e# selling &7Variable G&A &%, >i?e# G&A &,Total +/&%TopGle)el $anagers are trying to #eter$ine 'o( a trans er price can be set on a trans er o %-.--o t'e copper ittings ro$ t'e !lu$bing Di)ision to t'e "at'roo$ !ro#ucts Di)ision&\n!age %- o /%\nMANAGEMENT ADVISORY SERVICES 99& A trans er price base# on )ariable cost (ill be set at QQQQQQQQQQQ per unit& a& +-&,c& +-&<, b& +-&0#& +-&9, 90& A trans er price base# on ull pro#uction cost (oul# be set at QQQQQQQQQQQ per unit& a& +-&9, c& +%&7, b& +/&%#& +%&89<& A trans er price base# on $ar:et price (oul# be set at QQQQQQQQQQQ per unit& a& +/&%c& +%&8b& +/&,#& +/&/, 0-& I t'e !lu$bing Di)ision is operate# as an autono$ous in)est$ent center an# its capacity is %--.--- ittings per $ont'. t'e perGunit trans er price is not li:ely to be belo( a& +-&9,& c& +/&%-& b& +%&8-& #& +/&,-& Operating at "ull Capacit) Mini$u$ Trans er !rice 0%& T'e 3ig' Di)ision o !ara Co$pany pro#uces a 'ig' 1uality :ite& Enit pro#uction costs 5base# on capacity pro#uction o %--.--- units per year6 ollo(* Direct $aterials ! 8Direct labor /, O)er'ea# 5/-2 )ariable6 %, Ot'er in or$ation Sales price %/Selling e?penses 5%,2 )ariable6 /T'e 3ig' Di)ision is pro#ucing an# selling at capacity& A'at is t'e $ini$u$ selling price t'at t'e #i)ision (oul# consi#er as a Rtrans er priceS to t'e Recreation Di)ision on ('ic' no )ariable perio# costs (oul# be incurre#4 5M6 a& !%/c& ! <% b& ! 00 #& !%%9 !ol "oba#illa 0/& T'e Motor Di)ision o Super Truc: Co& uses ,.--- carburetors per $ont' in its pro#uction o auto$oti)e engines& It presently buys all o t'e carburetors it nee#s ro$ t(o outsi#e suppliers at an a)erage cost o +%--& T'e Carburetor Di)ision o Super Truc: Co& $anu actures t'e e?act type o carburetor t'at t'e Motor Di)ision re1uires& T'e Carburetor Di)ision is presently C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing operating at its capacity o %,.--- units per $ont' an# sells all o its output to a oreign car $anu acturer at +%-8 per unit& Its cost structure 5on %,.--- units6 is* Variable pro#uction costs +9Variable selling costs %All i?e# costs %Assu$e t'at t'e Carburetor Di)ision (oul# not incur any )ariable selling costs on units t'at are trans erre# internally& A'at is t'e $ini$u$ o t'e trans er price range or a trans er bet(een t'e t(o #i)isions4 5M6 a& +<8 c& +9b& +<#& +%-8 "ar iel# 0=& Di)ision A pro#uces a part (it' t'e ollo(ing c'aracteristics* Capacity in units ,-.--Selling price per unit +=Variable costs per unit +%0 >i?e# costs per unit += Di)ision ". anot'er #i)ision in t'e co$pany. (oul# li:e to buy t'is part ro$ Di)ision A& Di)ision " is presently purc'asing t'e part ro$ an outsi#e source at +/0 per unit& I Di)ision A sells to Di)ision ". +% in )ariable costs can be a)oi#e#& Suppose Di)ision A is currently operating at capacity an# can sell all o t'e units is pro#uces on t'e outsi#e $ar:et or its usual selling price& >ro$ t'e point o )ie( o Di)ision A. any sales to Di)ision " s'oul# be price# no lo(er t'an* 5M6 a& +/9& c& +/-& b& +/<& #& +/0& G & N <e Ma?i$u$ Trans er !rice 07& T'e Motor Di)ision o Super Truc: Co& uses ,.--- carburetors per $ont' in its pro#uction o auto$oti)e engines& It presently buys all o t'e carburetors it nee#s ro$ t(o outsi#e suppliers at an a)erage cost o +%--& T'e Carburetor Di)ision o Super Truc: Co& $anu actures t'e e?act type o carburetor t'at t'e Motor Di)ision re1uires& T'e Carburetor Di)ision is presently operating at its capacity o %,.--- units per $ont' an# sells all o its output to a oreign car $anu acturer at +%-8 per unit& Its cost structure 5on %,.--- units6 is* Variable pro#uction costs +9Variable selling costs %All i?e# costs %-\n!age %% o /%\nMANAGEMENT ADVISORY SERVICES Assu$e t'at t'e Carburetor Di)ision (oul# not incur any )ariable selling costs on units t'at are trans erre# internally& A'at is t'e $a?i$u$ o t'e trans er price range or a trans er bet(een t'e t(o #i)isions4 5M6 a& +%-8 c& +<b& +%-#& +9"ar iel# E ect on !ro it G Ma:e 0,& Di)ision A $a:es a part (it' t'e ollo(ing c'aracteristics* !ro#uction capacity in units %,.--- units Selling price to outsi#e custo$ers +/, Variable cost per unit +%0 Total i?e# costs +8-.--Di)ision ". anot'er #i)ision o t'e sa$e co$pany. (oul# li:e to purc'ase ,.--- units o t'e part eac' perio# ro$ Di)ision A& Di)ision " is no( purc'asing t'ese parts ro$ an outsi#e supplier at a price o +/7 eac'& Suppose t'at Di)ision A is operating at capacity an# can sell all o its output to outsi#e custo$ers at its usual selling price& I Di)ision A sells t'e parts to Di)ision " at +/7 per unit 5Di)ision "Fs outsi#e price6. t'e co$pany as a ('ole (ill be* 5M6 a& better o by +,.--- eac' perio#& b& (orse o by +%,.--- eac' perio#. c& (orse o by +,.--- eac' perio#& #& t'ere (ill be no c'ange in t'e status o t'e co$pany as a ('ole& G & N <e 08& T'e Motor Di)ision o Super Truc: Co& uses ,.--- carburetors per $ont' in its pro#uction o auto$oti)e engines& It presently buys all o t'e carburetors it nee#s ro$ t(o outsi#e suppliers at an a)erage cost o +%--& T'e Carburetor Di)ision o Super Truc: Co& $anu actures t'e e?act type o carburetor t'at t'e Motor Di)ision re1uires& T'e Carburetor Di)ision is presently operating at its capacity o %,.--- units per $ont' an# sells all o its output to a oreign car $anu acturer at +%-8 per unit& Its cost structure 5on %,.--- units6 is* Variable pro#uction costs +9Variable selling costs %All i?e# costs %Assu$e t'at t'e Carburetor Di)ision (oul# not incur any )ariable selling costs on units t'at are trans erre# internally& I t'e t(o #i)isions agree to transact (it' one anot'er. corporate pro its (ill 5M6 a& #rop by +=-.--- per $ont'& b& rise by +/-.--- per $ont'& c& rise by +,-.--- per $ont'& C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing #& rise or all by an a$ount t'at #epen#s on t'e le)el o t'e trans er price& "ar iel#\nCo$pre'ensi)e Kuestions 09 an# 00 are base# on t'e ollo(ing in or$ation& R!C!A -,0, Rosas Corporation 'as se)eral operating #i)isions& T'ree #i)isions are treate# as pro it centers an# its #i)ision $anagers are ree to c'oose t'eir sources o sale an# supply& One o its #i)isions. Gu$a$ela Di)ision. $anu actures steel containers. /-2 o ('ic' are sol# to Daisy Di)ision an# t'e balance to outsi#e custo$ers& InterG#i)isional sales an# purc'ases are recor#e# at )ariable cost as a trans er price& "ase# on a ull capacity o %,-.--- units. t'e esti$ate# sales an# stan#ar# cost #ata or Gu$a$ela Di)ision or t'e year %<0, are as ollo(s* Daisy Outsi#ers Sales ! <--.--! <.8--.--Variable costs 5<--.---6 5=.8--.---6 >i?e# costs 5/--.---6 50--.---6 Gross $argin !5/--.---6 ! ,./--.--Enit sales =-.--%/-.--Gu$a$ela 'as t'e option to sell t'e abo)e =-.--- units to an outsi#e custo$er at a price o !,per unit #uring %<0, on a continuing basis& Daisy in turn $ay purc'ase its re1uire$ents ro$ an outsi#e supplier at a price o !8- per unit& 09& Assu$ing t'at Gu$a$ela (is'es to i$pro)e its gross $argin. s'oul# Gu$a$ela accept t'e or#er o t'e ne( custo$er. an# #rop its sales to Daisy or %<0, an# ('y4 5M6 a& No. because t'e gross $argin ro$ t'e co$panyFs o)erall )ie(point (oul# #ecrease by !=--.---& b& Yes. because Gu$a$ela Di)isionFs gross $argin (oul# increase by !=--.---& c& Yes. because Gu$a$ela Di)isionFs gross $argin (oul# increase by !8--.---& #& No. because Daisy Di)isionFs gross $argin (oul# #ecrease by !<--.---& 00& Assu$e. 'o(e)er. t'at Rosa Corporation allo(s t'e #i)ision $anagers to negotiate t'e trans er price or %<0,& T'e $anagers agree# on a tentati)e trans er price o !,- per unit@ to be re#uce# base# on an e1ual s'aring o t'e a##itional gross $argin to Gu$a$ela resulting ro$ t'e sales to Daisy o =-.--- units at !,- per unit& T'e actual trans er price or %<0, (oul# be 5M6 a& !=,&,c& !7,&-b& !7-&-#& !,-&--\n!age %/ o /%\nMANAGEMENT ADVISORY SERVICES Kuestions 0< t'ru <% are base# on t'e ollo(ing in or$ation& CMA -8<8 =G/8 to /0 !ar:si#e. Inc& 'as se)eral #i)isions t'at operate as #ecentraliLe# pro it centers& !ar:si#eFs Entertain$ent Di)ision $anu actures )i#eo arca#e e1uip$ent using t'e pro#ucts o t(o o !ar:si#eFs ot'er #i)isions& T'e !lastics Di)ision $anu actures plastic co$ponents. one type t'at is $a#e e?clusi)ely or t'e Entertain$ent Di)ision. ('ile ot'er less co$ple? co$ponents are sol# to outsi#e $ar:ets& T'e pro#ucts o t'e Vi#eo Car#s Di)ision are sol# in a co$petiti)e $ar:et. 'o(e)er. one )i#eo car# $o#el is also use# by t'e Entertain$ent Di)ision& T'e actual costs per unit use# by t'e Entertain$ent Di)ision are presente# belo(& !lastic Co$ponents Vi#eo Car#s Direct $aterial + %&/, + /&7Direct labor /&=, =&-Variable o)er'ea# %&-%&,>i?e# o)er'ea# -&7/&/, Total cost + ,&-+ <&%, T'e !lastics Di)ision sells its co$$ercial pro#ucts at ull cost plus a /,2 $ar:up an# belie)es t'e proprietary plastic co$ponent $a#e or t'e Entertain$ent Di)ision (oul# sell or +8&/, per unit on t'e open $ar:et& T'e $ar:et price o t'e )i#eo car# use# by t'e Entertain$ent Di)ision is +%-&<0 per unit& 0<& A perGunit trans er price ro$ t'e Vi#eo Car#s Di)ision to t'e Entertain$ent Di)ision at ull cost. +<&%,. (oul# 5M6 a& Allo( e)aluation o bot' #i)isions on a co$petiti)e basis& b& Satis y t'e Vi#eo Car#s Di)isionFs pro it #esire by allo(ing reco)ery o opportunity costs& c& !ro)i#e no pro it incenti)e or t'e Vi#eo Car#s Di)ision to control or re#uce costs& #& Encourage t'e Entertain$ent Di)ision to purc'ase )i#eo car#s ro$ an outsi#e source& <-& Assu$e t'at t'e Entertain$ent Di)ision is able to purc'ase a large 1uantity o )i#eo car#s ro$ an outsi#e source at +0&9- per unit& T'e Vi#eo Car#s Di)ision 'a)ing e?cess capacity. agrees to lo(er its trans er price to +0&9- per unit& T'is action (oul# 5M6 a& Opti$iLe t'e pro it goals o t'e Entertain$ent Di)ision ('ile sub)erting t'e pro it goals o !ar:si#e. Inc& b& Allo( e)aluation o bot' #i)isions on t'e sa$e basis& c& Sub)ert t'e pro it goals o t'e Vi#eo Car#s Di)ision ('ile opti$iLing t'e pro it goals o t'e Entertain$ent Di)ision& #& Opti$iLe t'e o)erall pro it goals o !ar:si#e. Inc&\nResponsibility Accounting & Trans er !ricing <%& Assu$e t'at t'e !lastic Di)ision 'as e?cess capacity an# it 'as negotiate# a trans er price o +,&8- per plastic co$ponent (it' t'e Entertain$ent Di)ision& T'is price (ill 5M6 a& Cause t'e !lastics Di)ision to re#uce t'e nu$ber o co$$ercial plastic co$ponents it $anu actures& b& Moti)ate bot' #i)isions as esti$ate# pro its are s'are#& c& Encourage t'e Entertain$ent Di)ision to see: an outsi#e source or plastic co$ponents& #& De$oti)ate t'e !lastics Di)ision causing $e#iocre per or$ance& Operating /it+ .artial E(cess Capacit) Mini$u$ Trans er !rice </& Di)ision J o C'arter Corporation $a:es an# sells a single pro#uct ('ic' is use# by $anu acturers o or: li t truc:s& !resently it sells %/.--- units per year to outsi#e custo$ers at +/7 per unit& T'e annual capacity is /-.--- units an# t'e )ariable cost to $a:e eac' unit is +%8& Di)ision Y o C'arter Corporation (oul# li:e to buy %-.--- units a year ro$ Di)ision J to use in its pro#ucts& T'ere (oul# be no cost sa)ings ro$ trans erring t'e units (it'in t'e co$pany rat'er t'an selling t'e$ on t'e outsi#e $ar:et& A'at s'oul# be t'e lo(est acceptable trans er price ro$ t'e perspecti)e o Di)ision J4 5D6 a& +/7&-c& +%9&8b& +/%&7#& +%8&-G & N <e <=& T'e !ost Di)ision o t'e M&T& Aoo#'ea# Co$pany pro#uces basic posts ('ic' can be sol# to outsi#e custo$ers or sol# to t'e Ca$p Di)ision o t'e M&T& Aoo#'ea# Co$pany& Cast Year t'e Ca$p Di)ision boug't all o its /,.--- posts ro$ !ost at +%&,- eac'& T'e ollo(ing #ata are a)ailable or last year;s acti)ities o t'e !ost Di)ision* Capacity in units =--.--- posts Selling price per post to outsi#e custo$ers +%&9, Variable costs per post +-&<>i?e# costs. total +%,-.--Suppose t'e trans ers o posts to t'e Ca$p Di)ision cut into sales to outsi#e custo$ers by %,.--- units& A'at is t'e lo(est trans er price t'at (oul# not re#uce t'e pro its o t'e !ost Di)ision4 5D6 a& +-&<-& c& +%&7%& b& +%&=,& #& +%&9,& G & N <e\n!age %= o /%\nMANAGEMENT ADVISORY SERVICES <7& T'e Vega Di)ision o Ace Co$pany $a:es ('eels ('ic' can eit'er be sol# to outsi#e custo$ers or trans erre# to t'e Aals' Di)ision o Ace Co$pany& Cast $ont' t'e Aals' Di)ision boug't all 7.--- o its ('eels ro$ t'e Vega Di)ision or +7/ eac'& T'e ollo(ing #ata are a)ailable ro$ last $ont';s operations or t'e Vega Co$pany* Capacity %/.--- ('eels Selling price per ('eel to outsi#e custo$ers +7, Variable costs per ('eel ('en sol# to outsi#e custo$ers +=I t'e Vega Di)ision sells ('eels to t'e Aals' Di)ision. Vega can a)oi# +/ per ('eel in sales co$$issions& An outsi#e supplier 'as o ere# to supply ('eels to t'e Aals' Di)ision or +7% eac'& Suppose t'at Vega can sell <.--- ('eels eac' $ont' to outsi#e consu$ers. so trans ers to t'e Aals' Di)ision cut into outsi#e sales& A'at s'oul# be t'e lo(est acceptable trans er price ro$ t'e perspecti)e o t'e Vega Di)ision4 5VD6 a& +/0&-c& +7%&-b& +=%&9, #& +7/&-G & N <e E ect on !ro it G Ma:e <,& Di)ision ! o Turbo Corporation 'as t'e capacity or $a:ing 9,.--- ('eel sets per year an# regularly sells 8-.--- eac' year on t'e outsi#e $ar:et& T'e regular sales price is +%-- per ('eel set. an# t'e )ariable pro#uction cost per unit is +8,& Di)ision K o Turbo Corporation currently buys /-.--- ('eel sets 5o t'e :in# $a#e by Di)ision !6 yearly ro$ an outsi#e supplier at a price o +<- per ('eel set& I Di)ision K (ere to buy t'e =-.--- ('eel sets it nee#s annually ro$ Di)ision ! at +09 per ('eel set. t'e c'ange in annual net operating inco$e or t'e co$pany as a ('ole. co$pare# to ('at it is currently. (oul# be* 5D6 a& +//,.---& c& +,--.---& b& +=/,.--#& +9,.---& G & N a#apte# E ect on !ro it G "uy <8& T'e !ost Di)ision o t'e M&T& Aoo#'ea# Co$pany pro#uces basic posts ('ic' can be sol# to outsi#e custo$ers or sol# to t'e Ca$p Di)ision o t'e M&T& Aoo#'ea# Co$pany& Cast Year t'e Ca$p Di)ision boug't all o its /,.--- posts ro$ !ost at +%&,- eac'& T'e ollo(ing #ata are a)ailable or last year;s acti)ities o t'e !ost Di)ision* Capacity in units =--.--- posts Selling price per post to outsi#e custo$ers +%&9, Variable costs per post +-&<>i?e# costs. total +%,-.--Suppose t'e trans ers o posts to t'e Ca$p Di)ision cut into sales to outsi#e custo$ers by %,.--- units& >urt'er suppose t'at an outsi#e supplier is (illing to pro)i#e t'e Ca$p Di)ision C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing (it' basic posts at +%&7, eac'& I t'e Ca$p Di)ision 'a# c'osen to buy all o its posts ro$ t'e outsi#e supplier instea# o t'e !ost Di)ision. t'e c'ange in net operating inco$e or t'e co$pany as a ('ole (oul# 'a)e been* 5D6 a& +%./,- #ecrease& c& +%.--- #ecrease& b& +%-./,- increase& #& +%=.9,- #ecrease& G & N <e Operating at Idle Capacit) Mini$u$ Trans er !rice <9& Di)ision A $a:es a part t'at it sells to custo$ers outsi#e o t'e co$pany& Data concerning t'is part appear belo(* Selling price to outsi#e custo$ers +7Variable cost per unit +=Total i?e# costs +%-.--Capacity in units /-.--Di)ision " o t'e sa$e co$pany (oul# li:e to use t'e part $anu acture# by Di)ision A in one o its pro#ucts& Di)ision " currently purc'ases a si$ilar part $a#e by an outsi#e co$pany or +=0 per unit an# (oul# substitute t'e part $a#e by Di)ision A& Di)ision " re1uires ,.--- units o t'e part eac' perio#& Di)ision A 'as a$ple capacity to pro#uce t'e units or Di)ision " (it'out any increase in i?e# costs an# (it'out cutting into sales to outsi#e custo$ers& I Di)ision A sells to Di)ision " rat'er t'an to outsi#e custo$ers. t'e )ariable cost be unit (oul# be +% lo(er& A'at s'oul# be t'e lo(est acceptable trans er price ro$ t'e perspecti)e o Di)ision A4 5M6 a& +7-& c& +=-& b& +=0& #& +/<& G & N <e <0& Di)ision A pro#uces a part (it' t'e ollo(ing c'aracteristics* Capacity in units ,-.--Selling price per unit +=Variable costs per unit +%0 >i?e# costs per unit += Di)ision ". anot'er #i)ision in t'e co$pany. (oul# li:e to buy t'is part ro$ Di)ision A& Di)ision " is presently purc'asing t'e part ro$ an outsi#e source at +/0 per unit& I Di)ision A sells to Di)ision ". +% in )ariable costs can be a)oi#e#& Suppose t'at Di)ision A 'as a$ple i#le capacity to 'an#le all o Di)ision ";s nee#s (it'out any increase in i?e# costs an# (it'out cutting into its sales to outsi#e custo$ers& >ro$ t'e point o )ie( o Di)ision A. any sales to Di)ision " s'oul# be price# no lo(er t'an* 5M6 a& +/<& c& +%0& b& +=-& #& +%9& G & N <e !age %7 o /%\nMANAGEMENT ADVISORY SERVICES Ma?i$u$ Trans er !rice <<& Cline Co$pany 'a# t'e ollo(ing 'istorical accounting #ata per unit* Direct $aterials +/Direct labor %Variable $anu acturing o)er'ea# , >i?e# $anu acturing o)er'ea# 0 Variable selling e?penses %, >i?e# selling e?penses = T'e units are nor$ally trans erre# internally ro$ Di)ision J to Di)ision Y& T'e units also $ay be sol# e?ternally or +9- per unit& T'e $ini$u$ pro it le)el accepte# by t'e co$pany is a $ar:up o =- percent& T'ere (ere no beginning or en#ing in)entories& I t'e negotiate# price is use#. Di)ision JFs trans er price s'oul# be a& a $a?i$u$ o +9-&-#& a $ini$u$ o +7-&-b& a $ini$u$ o +,%&-e& a $ini$u$ o +7=&--& c& a $a?i$u$ o +88&=3&M Mini$u$ & Ma?i$u$ Trans er !rice Kuestions %-- & %-% are base# on t'e ollo(ing in or$ation& G & N <e T'e Vega Di)ision o Ace Co$pany $a:es ('eels ('ic' can eit'er be sol# to outsi#e custo$ers or trans erre# to t'e Aals' Di)ision o Ace Co$pany& Cast $ont' t'e Aals' Di)ision boug't all 7.--- o its ('eels ro$ t'e Vega Di)ision or +7/ eac'& T'e ollo(ing #ata are a)ailable ro$ last $ont';s operations or t'e Vega Co$pany* Capacity Selling price per ('eel to outsi#e custo$ers Variable costs per ('eel ('en sol# to outsi#e custo$ers %/.--- ('eels +7, +=-\nResponsibility Accounting & Trans er !ricing %-%&A'at is t'e $a?i$u$ price per ('eel t'at Aals' s'oul# be (illing to pay Vega4 5M6 a& +/0 c& +7/ b& +7% #& +7, G & N <e Opti$al Trans er !rice %-/&Di)ision I o a co$pany pro#uces a co$ponent t'at it currently sells to outsi#e custo$ers or +/- per unit& At its current le)el o pro#uction. ('ic' is 8-2 o capacity. Di)ision I;s i?e# cost o pro#ucing t'is co$ponent is +, per unit an# its )ariable cost is +%/ per unit& Di)ision Y o t'e sa$e co$pany (oul# li:e to purc'ase t'is co$ponent ro$ Di)ision I or +%-& Di)ision I 'as enoug' e?cess capacity to ill Di)ision Y;s re1uire$ents& T'e $anagers o bot' #i)isions are co$pensate# base# upon reporte# pro its& A'ic' o t'e ollo(ing trans er prices (ill $a?i$iLe total co$pany pro its an# be $ost e1uitable to t'e $anagers o Di)ision Y an# Di)ision I4 5M6 A& +%/ per unit& C& +/- per unit& "& +%0 per unit& D& +// per unit& CIA -,</ IVG%< %-=&Nita CorpFs Depart$ent % pro#uce# co$ponent C t'at is use# by OIM as a :ey part& !ro#uction an# sales #ata or co$ponent C is as ollo(s* Selling price per unit Variable cost per unit >i?e# cost per unit 5base# on %-.--- annual capacity6 !%-=8 /7\nI t'e Vega Di)ision sells ('eels to t'e Aals' Di)ision. Vega can a)oi# +/ per ('eel in sales co$$issions& An outsi#e supplier 'as o ere# to supply ('eels to t'e Aals' Di)ision or +7% eac'& %--&Suppose t'at t'e Vega Di)ision 'as a$ple i#le capacity so t'at trans ers to t'e Aals' Di)ision (oul# not cut into its sales to outsi#e custo$ers& A'at s'oul# be t'e lo(est acceptable trans er price ro$ t'e perspecti)e o t'e Vega Di)ision4 5M6 a& +/0 c& +7/ b& +=#& +7,\nNita Corp&Fs Depart$ent II is intro#ucing a ne( pro#uct t'at (ill use co$ponent C& An outsi#e supplier 'as 1uote# Depart$ent II a price o !<8 per unit& T'is represents t'e usual !%-price less a 1uantity #iscount #ue to t'e large nu$ber o Depart$ent IIFs re1uire$ents& T'e Co$pany 'as trans er price or$ula o * Trans er price T Variable cost per unit U Cost contribution $argin per unit on outsi#e sales& Depart$ent I 'as enoug' e?cess capacity to 'an#le all o Depart$ent IIFs nee#s& >or t'e o)erall interest o t'e co$pany. Depart$ent I s'oul# 5M6 a& Sell to Depart$ent II at t'e sa$e 1uote# price o !<8 per unit& b& Sell to Depart$ent II at $ini$u$ price o !8- per unit& c& Not sell to Depart$ent II since it (ill lose !7 per unit& #& Sell to Depart$ent II at !%-- per unit& R!C!A %-<8\n!age %, o /%\nMANAGEMENT ADVISORY SERVICES %-7&A co$pany 'as t(o #i)isions. A an# ". eac' operate# as a pro it center& A c'arges " +=, per unit or eac' unit trans erre# to "& Ot'er #ata ollo(s* AFs )ariable cost per unit AFs i?e# costs AFs annual sales to " AFs sales to outsi#ers +=%-.--,.--- units ,-.--- units\nResponsibility Accounting & Trans er !ricing %-9&Di)ision A $a:es a part (it' t'e ollo(ing c'aracteristics* !ro#uction capacity in units Selling price to outsi#e custo$ers Variable cost per unit Total i?e# costs %,.--- units +/, +%0 +8-.---\nA is planning to raise its trans er price to +,- per unit. Di)ision " can purc'ase units at +7eac' ro$ outsi#ers. but #oing so (oul# i#le AFs acilities no( co$$itte# to pro#ucing units or "& Di)ision A cannot increase its sales to outsi#ers& >ro$ t'e perspecti)e o t'e co$pany as a ('ole. ro$ ('o$ s'oul# Di)ision " ac1uire t'e units. assu$ing "Fs $ar:et is una ecte#4 5M6 a& Outsi#e )en#ors& b& Di)ision A. but only at t'e )ariable cost per unit& c& Di)ision A. but only until i?e# costs are co)ere#. t'en ro$ outsi#e )en#ors& #& Di)ision A. #espite t'e increase# trans er price& CIA %%0= IVG, E ect on !ro it Kuestions %-, & %-8 are base# on t'e ollo(ing in or$ation& C & 3 %-e AlcatraL Di)ision o JYI Corp& sells 0-.--- units o part J to t'e outsi#e $ar:et& !art J sells or +7-. 'as a )ariable cost o +//. an# a i?e# cost per unit o +%-& AlcatraL 'as a capacity to pro#uce %--.--- units per perio#& Capone Di)ision currently purc'ases %-.--- units o part J ro$ AlcatraL or +7-& Capone 'as been approac'e# by an outsi#e supplier (illing to supply t'e parts or +=8& %-,&A'at is t'e e ect on JYI;s o)erall pro it i AlcatraL RE>ESES t'e outsi#e price an# Capone #eci#es to buy outsi#e4 5M6 a& no c'ange c& +0-.--- #ecrease in JYI pro its b& +%7-.--- #ecrease in JYI pro its #& +7-.--- increase in JYI pro its %-8&A'at is t'e e ect on JYI;s o)erall pro it i AlcatraL ACCE!TS t'e outsi#e price an# Capone continues to buy insi#e4 5M6 a& no c'ange c& +0-.--- #ecrease in JYI pro its b& +%7-.--- #ecrease in JYI pro its #& +7-.--- increase in JYI pro its\nDi)ision ". anot'er #i)ision o t'e sa$e co$pany. (oul# li:e to purc'ase ,.--- units o t'e part eac' perio# ro$ Di)ision A& Di)ision " is no( purc'asing t'ese parts ro$ an outsi#e supplier at a price o +/7 eac'& Suppose t'at Di)ision A 'as a$ple i#le capacity to 'an#le all o Di)ision ";s nee#s (it'out any increase in i?e# costs an# (it'out cutting into sales to outsi#e custo$ers& I Di)ision " continues to purc'ase parts ro$ an outsi#e supplier rat'er t'en ro$ Di)ision A. t'e co$pany as a ('ole (ill be* 5M6 G & N <e a& (orse o by +=-.--- eac' perio#& c& better o by +%,.--- eac' perio#& b& (orse o by +%-.--- eac' perio#& #& (orse o by +=,.--- eac' perio#& International Trans%er .ricing %-0&3ancoc: Manu acturing 'as one plant locate# in Italy an# anot'er plant locate# in t'e E&S& T'e Italian plant $anu actures a co$ponent use# in a inis'e# pro#uct $anu acture# at t'e E&S& plant& Currently. t'e Italian plant is operating at 9, percent capacity& In Italy t'e inco$e ta? rate is =/ percent@ in t'e E&S& t'e corporate inco$e ta? rate is =, percent& T'e $ar:et price o t'e co$ponent is +%/- an# t'e Italian plantFs costs to $anu acture t'e co$ponent are as ollo(s* Direct $aterials Direct labor Variable o)er'ea# >i?e# o)er'ea# A'ic' trans er price (oul# be in t'e best interest o t'e o)erall corporation4 a& +8c& +9, b& +,#& +%/+=/%%, 3&M\n!age %8 o /%\nMANAGEMENT ADVISORY SERVICES %-<&!aci ic Co$pany 'as t'ree plants* one locate# in Malaysia. one in In#ia an# anot'er plant locate# in t'e !'ilippines& "ot' plants $anu actures a co$ponent use# in a inis'e# pro#uct $anu acture# in t'e !'ilippine plant& Currently. bot' plants are operating at 9-2 capacity& In Malaysia t'e inco$e ta? rate is 7/2 ('ile in In#ia t'e ta? rate is =,2@ in t'e !'ilippines. t'e corporate inco$e ta? rate is 7-2& T'e $ar:et price o t'e co$ponent. in peso e1ui)alent. is !%-- an# t'e oreign plantFs costs to $anu acture t'e co$ponent are as ollo(s* Direct $aterials Direct labor Variable o)er'ea# >i?e# o)er'ea# A'ic' trans er price (oul# be in t'e best interest o t'e o)erall corporation4 !ol "oba#illa A& "& C& Malaysia !=, ! =, !%-In#ia !=, !%-!%-!%/, /, D& !%-! =,\nResponsibility Accounting & Trans er !ricing %%%&A'at is t'e $a?i$u$ trans er price t'at t'e E&S& #i)ision (oul# be (illing to pay4 a& +=, c& +8b& +,, #& +%-%%/&A'ic' trans er price (oul# be in t'e best interest o t'e o)erall corporation4 a& +=, c& +8b& +,, #& +%-Kuestions %%= t'ru %%, are base# on t'e ollo(ing in or$ation& 3&M 3a$pton Manu acturing 'as one plant locate# in "elgiu$ an# anot'er plant locate# in t'e E&S& T'e "elgiu$ plant $anu actures a co$ponent use# in a inis'e# pro#uct $anu acture# at t'e E&S& plant& Currently. t'e "elgiu$ plant is operating at 9- percent capacity& In "elgiu$ t'e inco$e ta? rate is =- percent@ in t'e E&S& t'e corporate inco$e ta? rate is =, percent& T'e $ar:et price o t'e co$ponent is +%7- an# t'e "elgiu$ plantFs costs to $anu acture t'e co$ponent are as ollo(s* Direct $aterials Direct labor Variable o)er'ea# >i?e# o)er'ea# +%, /, 8 /0\nKuestions %%- t'ru %%/ are base# on t'e ollo(ing in or$ation& 3&M 3ano)er Manu acturing 'as one plant locate# in "elgiu$ an# anot'er plant locate# in t'e E&S& T'e "elgiu$ plant $anu actures a co$ponent use# in a inis'e# pro#uct $anu acture# at t'e E&S& plant& Currently. t'e "elgiu$ plant is operating at 9- percent capacity& In "elgiu$ t'e inco$e ta? rate is 7/ percent@ in t'e E&S& t'e corporate inco$e ta? rate is =, percent& T'e $ar:et price o t'e co$ponent is +%-- an# t'e "elgiu$ plantFs costs to $anu acture t'e co$ponent are as ollo(s* Direct $aterials Direct labor Variable o)er'ea# >i?e# o)er'ea# +%/, /,\n%%=&A'at is t'e $ini$u$ trans er price t'at t'e "elgiu$ #i)ision (oul# be (illing to accept4 a& +%7c& +80 b& +97 #& +78 %%7&A'at is t'e $a?i$u$ trans er price t'at t'e E&S& #i)ision (oul# be (illing to pay4 a& +%7c& +80 b& +97 #& +78 %%,&A'ic' trans er price (oul# be in t'e best interest o t'e o)erall corporation4 a& +%7c& +80 b& +97 #& +78\n%%-&A'at is t'e $ini$u$ trans er price t'at t'e "elgiu$ #i)ision (oul# be (illing to accept4 a& +=, c& +8b& +,, #& +%--\n!age %9 o /%\nMANAGEMENT ADVISORY SERVICES Compre+ensive Kuestions %%8 t'roug' %%0 are base# on t'e ollo(ing in or$ation& CMA %/<- =G/% to /= A#ler In#ustries is a )ertically integrate# ir$ (it' se)eral #i)isions t'at operate as #ecentraliLe# pro it centers& A#ler;s Syste$s Di)ision $anu actures scienti ic instru$ents an# uses t'e pro#ucts o t(o o A#ler;s ot'er #i)isions& T'e "oar# Di)ision $anu actures printe# circuit boar#s 5!C"s6& One !C" $o#el is $a#e e?clusi)ely or t'e Syste$s Di)ision using proprietary #esigns. ('ereas less co$ple? $o#els are sol# in outsi#e $ar:ets& T'e pro#ucts o t'e Transistor Di)ision are sol# in a (ellG#e)elope# co$petiti)e $ar:et@ 'o(e)er. one transistor $o#el is also use# by t'e Syste$s Di)ision& T'e costs per unit o t'e pro#ucts use# by t'e Syste$s Di)ision are as ollo(s* !C" Transistor Direct $aterials +/&,+ &0Direct labor 7&,%&-Variable o)er'ea# /&-&,>i?e# o)er'ea# &0&9, Total cost +<&0+=&-, T'e "oar# Di)ision sells its co$$ercial pro#ucts at ull cost plus a /,2 $ar:up an# belie)es t'e proprietary boar# $a#e or t'e Syste$s Di)ision (oul# sell or +%/&/, per unit on t'e open $ar:et& T'e $ar:et price o t'e transistor use# by t'e Syste$s Di)ision is +=&9- per unit& %%8&A per unit trans er price ro$ t'e Transistor Di)ision to t'e Syste$s Di)ision at ull cost. +=&-,. (oul# A& Allo( e)aluation o bot' #i)isions on a co$petiti)e basis& "& Satis y t'e Transistor Di)ision;s pro it #esire by allo(ing reco)ery o opportunity costs& C& De$oti)ate t'e Syste$s Di)ision an# cause $e#iocre per or$ance& D& !ro)i#e no pro it incenti)e or t'e Transistor Di)ision to control or re#uce costs& %%9&Assu$e t'e Syste$s Di)ision is able to purc'ase a large 1uantity o transistors ro$ an outsi#e source at +/&<- per unit& T'e Transistor Di)ision. 'a)ing e?cess capacity. agrees to lo(er its trans er price to +/&<- per unit& T'is action (oul# A& Opti$iLe t'e pro it goals o t'e Syste$s Di)ision ('ile sub)erting t'e pro it goals o A#ler In#ustries& "& Allo( e)aluation o bot' #i)isions on t'e sa$e basis& C& Sub)ert t'e pro it goals o t'e Transistor Di)ision ('ile opti$iLing t'e pro it goals o t'e Syste$s Di)ision& D& Opti$iLe t'e o)erall pro it goals o A#ler In#ustries& C3IANG DAI S3ED COCCEGE\nResponsibility Accounting & Trans er !ricing %%0&T'e "oar# an# Syste$s Di)isions 'a)e negotiate# a trans er price o +%%&-- per printe# circuit boar#& T'is price (ill A& Cause t'e "oar# Di)ision to re#uce t'e nu$ber o co$$ercial printe# circuit boar#s it $anu actures& "& Moti)ate bot' #i)isions as esti$ate# pro its are s'are#& C& Encourage t'e Syste$s Di)ision to see: an outsi#e source or printe# circuit boar#s& D& De$oti)ate t'e "oar# Di)ision causing $e#iocre per or$ance& Kuestions %%< t'roug' %/= are base# on t'e ollo(ing in or$ation& "ar iel# O ice !ro#ucts Inc& $anu actures an# sells )arious 'ig'Gtec' o ice auto$ation pro#ucts& T(o #i)isions o O ice !ro#ucts Inc& are t'e Co$puter C'ip Di)ision an# t'e Co$puter Di)ision& T'e Co$puter C'ip Di)ision $anu actures one pro#uct. a Vsuper c'ip.V t'at can be use# by bot' t'e Co$puter Di)ision an# ot'er e?ternal custo$ers& T'e ollo(ing in or$ation is a)ailable on t'is $ont';s operations in t'e Co$puter C'ip Di)ision* Selling price per c'ip Variable costs per c'ip >i?e# pro#uction costs >i?e# SG&A costs Mont'ly capacity E?ternal sales Internal sales +,+/+8-.--+<-.--%-.--- c'ips 8.--- c'ips - c'ips\n!resently. t'e Co$puter Di)ision purc'ases no c'ips ro$ t'e Co$puter C'ips Di)ision. but instea# pays +7, to an e?ternal supplier or t'e 7.--- c'ips it nee#s eac' $ont'& %%<&Assu$e t'at ne?t $ont';s costs an# le)els o operations in t'e Co$puter an# Co$puter C'ip Di)isions are si$ilar to t'is $ont'& A'at is t'e $ini$u$ o t'e trans er price range or a possible trans er o t'e super c'ip ro$ one #i)ision to t'e ot'er4 a& +,c& +/b& +7, #& +=, %/-&Assu$e t'at ne?t $ont';s costs an# le)els o operations in t'e Co$puter an# Co$puter C'ip Di)isions are si$ilar to t'is $ont'& A'at is t'e $a?i$u$ o t'e trans er price range or a possible trans er o t'e c'ip ro$ one #i)ision to t'e ot'er4 a& +,c& +=, b& +7, #& +=!age %0 o /%\nMANAGEMENT ADVISORY SERVICES %/%&T(o possible trans er prices 5 or 7.--- units6 are un#er consi#eration by t'e t(o #i)isions* +=, an# +7-& Corporate pro its (oul# be QQQQQQQ i +=, is selecte# as t'e trans er price rat'er t'an +7-& a& +/-.--- larger c& +/-.--- s$aller b& +7-.--- larger #& t'e sa$e %//&I a trans er bet(een t'e t(o #i)isions is arrange# ne?t perio# at a price 5on 7.--- units o super c'ips6 o +7-. total pro its in t'e Co$puter C'ip #i)ision (ill a& rise by +/-.--- co$pare# to t'e prior perio#& b& #rop by +7-.--- co$pare# to t'e prior perio#& c& #rop by +/-.--- co$pare# to t'e prior perio#& #& rise by +0-.--- co$pare# to t'e prior perio#& %/=&Assu$e. or t'is 1uestion only. t'at t'e Co$puter C'ip Di)ision is selling all t'at it can pro#uce to e?ternal buyers or +,- per unit& 3o( (oul# o)erall corporate pro its be a ecte# i it sells 7.--- units to t'e Co$puter Di)ision at +7,4 5Assu$e t'at t'e Co$puter Di)ision can purc'ase t'e super c'ip ro$ an outsi#e supplier or +7,&6 a& no e ect c& +/-.--- #ecrease b& +/-.--- increase #& +<-.--- increase Kuestions %/7 t'ru %/8 are base# on t'e ollo(ing in or$ation& "ar iel# T'e Motor Di)ision o Super Truc: Co& uses ,.--- carburetors per $ont' in its pro#uction o auto$oti)e engines& It presently buys all o t'e carburetors it nee#s ro$ t(o outsi#e suppliers at an a)erage cost o +%--& T'e Carburetor Di)ision o Super Truc: Co& $anu actures t'e e?act type o carburetor t'at t'e Motor Di)ision re1uires& T'e Carburetor Di)ision is presently operating at its capacity o %,.--- units per $ont' an# sells all o its output to a oreign car $anu acturer at +%-8 per unit& Its cost structure 5on %,.--- units6 is* Variable pro#uction costs Variable selling costs All i?e# costs +9%%-\nResponsibility Accounting & Trans er !ricing %/,&A'at is t'e $ini$u$ o t'e trans er price range or a trans er bet(een t'e t(o #i)isions4 a& +<8 c& +9b& +<#& +%-8 %/8&I t'e t(o #i)isions agree to transact (it' one anot'er. corporate pro its (ill a& #rop by +=-.--- per $ont'& b& rise by +/-.--- per $ont'& c& rise by +,-.--- per $ont'& #& rise or all by an a$ount t'at #epen#s on t'e le)el o t'e trans er price& Kuestions %/9 t'roug' %== are base# on t'e ollo(ing in or$ation& Glei$ The information was presented as part of Question 6 on Part 4 of the December 1981 CMA E amination! !ortCo !ro#ucts is a #i)isionaliLe# urniture $anu acturer& T'e #i)isions are autono$ous seg$ents. (it' eac' #i)ision being responsible or its o(n sales. costs o operations. (or:ing capital $anage$ent. an# e1uip$ent ac1uisition& Eac' #i)ision ser)es a #i erent $ar:et in t'e urniture in#ustry& "ecause t'e $ar:ets an# pro#ucts o t'e #i)isions are so #i erent. t'ere 'a)e ne)er been any trans ers bet(een #i)isions& T'e Co$$ercial Di)ision $anu actures e1uip$ent an# urniture t'at are purc'ase# by t'e restaurant in#ustry& T'e #i)ision plans to intro#uce a ne( line o counter an# c'air units t'at eature a cus'ione# seat or t'e counter c'airs& Ho'n Dline. t'e #i)ision $anager. 'as #iscusse# t'e $anu acturing o t'e cus'ione# seat (it' Russ >legel or a price or %--Gunit lots o t'e cus'ione# seat& T'e ollo(ing con)ersation too: place about t'e price to be c'arge# or t'e cus'ione# seats* >legel* RHo'n. (e can $a:e t'e necessary $o#i ications to t'e cus'ione# seat easily& T'e ra( $aterials use# in your seat are slig'tly #i erent an# s'oul# cost about %-2 $ore t'an t'ose use# in our #elu?e o ice stool& 3o(e)er. t'e labor ti$e s'oul# be t'e sa$e because t'e seat abrication operation basically is t'e sa$e& I (oul# price t'e seat at our regular rate N ull cost plus =-2 $ar:up&S Dline* RT'is is 'ig'er t'an I e?pecte#& Russ. I (as t'in:ing t'at a goo# price (oul# be your )ariable $anu acturing costs& A ter all. your capacity costs (ill be incurre# regar#less o t'e Mob&S >legel* RHo'n. IF$ at capacity& "y $a:ing t'e cus'ion seats or you. IFll 'a)e to cut $y pro#uction o #elu?e o ice stools& O course. I can increase $y pro#uction o econo$y o ice stools& T'e labor ti$e ree# by not 'a)ing to abricate t'e ra$e or asse$ble t'e #elu?e stool can be s'i te# to t'e ra$e abrication an# asse$bly o t'e econo$y o ice stool& >ortunately. I can s(itc' $y labor orce bet(een t'ese t(o $o#els o stools (it'out any loss o e iciency& As you :no(. o)erti$e is !age %< o /%\nAssu$e t'at t'e Carburetor Di)ision (oul# not incur any )ariable selling costs on units t'at are trans erre# internally& %/7&A'at is t'e $a?i$u$ o t'e trans er price range or a trans er bet(een t'e t(o #i)isions4 a& +%-8 c& +<b& +%-#& +9C3IANG DAI S3ED COCCEGE\nMANAGEMENT ADVISORY SERVICES not a easible alternati)e in our co$$unity& IF# li:e to sell it to you at )ariable cost. but I 'a)e e?cess #e$an# or bot' pro#ucts& I #onFt $in# c'anging $y pro#uct $i? to t'e econo$y $o#el i I get a goo# return on t'e seats I $a:e or you& 3ere are $y stan#ar# costs or t'e t(o stools an# a sc'e#ule o $y $anu acturing o)er'ea#&S Dline* RI guess I see your point. Russ. but I #onFt (ant to price $ysel out o t'e $ar:et& Maybe (e s'oul# tal: to Corporate to see i t'ey can gi)e us any gui#ance&S O ice Di)ision Stan#ar# Costs an# !rices Delu?e O ice Stool Econo$y O Ra( $aterials >ra$ing + 0&%, Cus'ione# seat !a##ing /&7Vinyl 7&-Mol#e# seat 5purc'ase#6 Direct labor >ra$e abrication 5&,?+9&,-BDC36 =&9, 5&,?+9&,-BDC36 Cus'ion abrication =&9, 5&,?+9&,-BDC36 Asse$blyW 5&,?+9&,-BDC36 =&9, 5&=?+9&,-BDC36 Manu acturing O)er'ea# 5%&,DC3?+%/&8-BDC36 %<&/- 5&0DC3?+%/&0-BDC36 Total stan#ar# cost +7,&-Selling price 5=-2 $ar:up6 +,0&," Attachin# seats to frames and attachin# rubber feet! O ice Di)ision Manu acturing O)er'ea# "u#get Nature Variable N at current $ar:et prices Variable Non)ariable Ese )aries (it' acti)ity@ rates are i?e# Non)ariable N lig't is i?e# regar#less o pro#uction ('ile 'eatBaircon#itioning )aries (it' uel c'arges C3IANG DAI S3ED COCCEGE O)er'ea# Ite$ Supplies In#irect labor Super)ision !o(er 3eat an# lig't A$ount + 7/-.--=9,.--/,-.--%0-.--%7-.--ice Stool + <&98 G G 8&-=&9, G /&/, %-&/7 +=/&-+7%&8!roperty ta?es an# insurance ta?es Depreciation E$ployee bene its\nResponsibility Accounting & Trans er !ricing Non)ariable N any c'ange in a$ountsBrates is in#epen#ent o pro#uction >i?e# #ollar total /-2 o super)ision. #irect an# in#irect labor Total o)er'ea# Capacity in DC3 O)er'ea# rateBDC3 %/9&A'at a$ount o e$ployee bene it is associate# (it' #irect labor costs4 5E6 a& +89,.--c& +7,-.--b& +9,.--#& +,--.--%/0&A'at is t'e )ariable $anu acturing o)er'ea# rate4 5E6 a& +9&0-B'r& c& +,&%9B'r& b& +%%&/,B'r& #& +,&--B'r& %/<&A'at is t'e trans er price per %--Gunit lot base# on )ariable $anu acturing costs to pro#uce t'e $o#i ie# cus'ione# seat4 5E6 a& +%.=/< c& +90< b& +%.08< #& +%.<08 %=-&A'at is t'e i?e# $anu acturing o)er'ea# rate4 5E6 a& +9&0-B'r& c& +,&%9B'r& b& +%%&/,B'r& #& +,&--B'r& %=%&3o( $any econo$y o ice stools can be pro#uce# (it' t'e labor 'ours currently use# to $a:e %-- #elu?e stools4 5E6 a& %09 c& %-b& %/, #& %,%=/&A'en co$puting t'e opportunity cost or t'e #elu?e o ice stool. ('at is t'e contribution $argin per unit pro#uce#4 5E6 a& +/,&/c& +7,&-b& +%,&07 #& +==&=%==&A'at is t'e opportunity cost o t'e O ice Di)ision i %/, econo$y stools can be $a#e in t'e ti$e re1uire# or %-- #elu?e stools4 5E6 a& +90< c& +%.=/< b& +%.08< #& +,7!age /- o /% /--.--%.9--.--,9,.--+=.07-.--=--.--+%/&0-\nMANAGEMENT ADVISORY SERVICES Ans/er 0e) %& A /& " =& " 7& " ,& A 8& " 9& C 0& " <& " %-& A ,%& ,/& ,=& ,7& ,,& ,8& ,9& ,0& ,<& 8-& " " E A C C " D E C " " A D " A A D " A\nResponsibility Accounting & Trans er !ricing\n%%& %/& %=& %7& %,& %8& %9& %0& %<& /-& 8%& 8/& 8=& 87& 8,& 88& 89& 80& 8<& 9-& %%%& %%/& %%=& %%7& %%,& %%8& %%9& %%0& %%<& %/-&\nD C D C C D " D " " A E " D " D A C C D D A D A A D D " C "\n/%& //& /=& /7& /,& /8& /9& /0& /<& =-& 9%& 9/& 9=& 97& 9,& 98& 99& 90& 9<& 0-&\nD C " " A C D " D " C A C " A " C A " D D D C " A C C D A A\n=%& =/& ==& =7& =,& =8& =9& =0& =<& 7-& 0%& 0/& 0=& 07& 0,& 08& 09& 00& 0<& <-&\nA A " " D A C C C " D A " " C " C " C D\n7%& 7/& 7=& 77& 7,& 78& 79& 70& 7<& ,-&\nA " C A C A " C D A\n<%& " </& C <=& C <7& " <,& " <8& C <9& D <0& D <<& A %--& A\n%-%& %-/& %-=& %-7& %-,& %-8& %-9& %-0& %-<& %%-&\n%/%& %//& %/=& %/7& %/,& %/8& %/9& %/0& %/<& %=-&\n%=%& " %=/& A %==& D\n!age /% o /%\nDocumentos semelhantes a Responsibility Acctg, Transfer Pricing GP Analysis\nResponsibility Acctg, Transfer Pricing & GP Analysis\nMais de Ailein Grace\nHome Visitation Form - PDF\nInternational Organizations Abbreviations\nRafael Vega Arias\nComplete ADP Paper (1)\nChandra Sekhar Naidu Atchuta\nJ.F. Ramirez v. the Orientalist Corporation\nCisco EoC Introduction\nProcess Validation of Tablet Formulations\nSiemens Power Engineering Guide 7E 178\nHalaguen a vs Pal Case Digest\nStrength Optimization of Induction Hardened Splined Shaft Material and Geometric Aspects\nIngrida Dashi - Business Ethics


Stations info for TSASVR5pA – Google Maps APRS\nAPRS objekt TSASVR5pA - Vis grafer\n36°21.00' N 96°28.20' W - lokator EM16SI34OA - Vis kort - Statisk kort\n2.8 miles Nord pejling 353° Fra Cleveland, Pawnee County, Oklahoma, United States [?]\n6.1 miles Sydvest pejling 223° Fra Hominy, Osage County, Oklahoma, United States\n29.8 miles Nordvest pejling 297° Fra Tulsa, Tulsa County, Oklahoma, United States\n84.5 miles Nordøst pejling 44° Fra Oklahoma City, Oklahoma County, Oklahoma, United States\n2020-07-30 02:34:54 EDT (180d 18h52m Siden)\n2020-07-30 01:34:54 CDT lokal tid i Cleveland, United States [?]\nTSASVR01A TSASVR02A TSASVR03A TSASVR09A TSASVR0AA TSASVR0BA TSASVR0cA TSASVR0DA TSASVR0eA TSASVR0FA TSASVR0hA TSASVR0IA TSASVR0KA TSASVR0lA TSASVR0nA TSASVR0PA TSASVR0qA TSASVR0rA TSASVR0sA TSASVR0tA TSASVR0uA TSASVR0vA TSASVR0xA TSASVR0YA TSASVR10A TSASVR12A TSASVR16A TSASVR17A TSASVR18A TSASVR1aA TSASVR1BA TSASVR1CA TSASVR1DA TSASVR1EA TSASVR1GA TSASVR1IA TSASVR1JA TSASVR1kA TSASVR1LA TSASVR1mA TSASVR1nA TSASVR1oA TSASVR1pA TSASVR1pB TSASVR1QA TSASVR1rA TSASVR1SA TSASVR1tA TSASVR1uA TSASVR1VA TSASVR1wA TSASVR1YA TSASVR20A TSASVR24A TSASVR26A TSASVR27A TSASVR2AA TSASVR2BA TSASVR2dA TSASVR2EA TSASVR2fA TSASVR2GA TSASVR2hA TSASVR2IA TSASVR2JA TSASVR2lA TSASVR2oA TSASVR2PA TSASVR2rA TSASVR2TA TSASVR2uA TSASVR2wA TSASVR2YA TSASVR30A TSASVR32A TSASVR34A TSASVR37A TSASVR3aA TSASVR3bA TSASVR3eA TSASVR3FA TSASVR3gA TSASVR3JA TSASVR3mA TSASVR3nA TSASVR3OA TSASVR3rA TSASVR3TA TSASVR3xA TSASVR4AA TSASVR4eA TSASVR4HA TSASVR4iA TSASVR4kA TSASVR4NA TSASVR4OA TSASVR4vA TSASVR4XA TSASVR5DA TSASVR5FA TSASVR5IA TSASVR5oA TSASVR5rA TSASVR5SA TSASVR5uA TSASVR5wA TSASVR61A TSASVR6dA TSASVR6hA TSASVR6LA TSASVR6NA TSASVR6oA TSASVR6QA TSASVR6xA TSASVR7eA TSASVR7FA TSASVR7gA TSASVR7nA TSASVR7rA TSASVR7WA TSASVR7XA TSASVR84A TSASVR86A TSASVR8eA TSASVR8iA TSASVR8MA TSASVR8NA TSASVR8QA TSASVR8RA TSASVR8sA TSASVR8tA TSASVR8ZA TSASVR93A TSASVR9hA TSASVR9JA TSASVR9NA TSASVR9rA TSASVR9XA TSASVRA3A TSASVRA7A TSASVRAAA TSASVRAbA TSASVRAcA TSASVRAjA TSASVRAmA TSASVRARA TSASVRAZA TSASVRB3A TSASVRB4A TSASVRB9A TSASVRBAA TSASVRBbA TSASVRBDA TSASVRBEA TSASVRBGA TSASVRBiA TSASVRBSA TSASVRBUA TSASVRBwA TSASVRC0A TSASVRC1A TSASVRCCA TSASVRCdA TSASVRD8A TSASVRDBA TSASVRDfA TSASVRDGA TSASVRDHA TSASVRDJA TSASVRDMA TSASVRDpA TSASVRDtA TSASVRDUA TSASVRE1A TSASVREiA TSASVREQA TSASVRERA TSASVRESA TSASVREvA TSASVREWA TSASVREZA TSASVRFeA TSASVRFgA TSASVRFHA TSASVRFIA TSASVRFpA TSASVRFQA TSASVRFxA TSASVRG2A TSASVRGEA TSASVRGGA TSASVRGhA TSASVRGjA TSASVRGLA TSASVRGRA TSASVRGsA TSASVRH3A TSASVRH7A TSASVRHDA TSASVRHDB TSASVRHQA TSASVRHUA TSASVRHVA TSASVRI5A TSASVRIeA TSASVRIgA TSASVRIhA TSASVRIkA TSASVRIRA TSASVRItA TSASVRIuA TSASVRJfA TSASVRJkA TSASVRJmA TSASVRJnA TSASVRJoA TSASVRJWA TSASVRJYA TSASVRKcA TSASVRKDA TSASVRKEA TSASVRKmA TSASVRKQA TSASVRKSA TSASVRKvA TSASVRL0A TSASVRL4A TSASVRL6A TSASVRLdA TSASVRLHA TSASVRLiA TSASVRLmA TSASVRLnA TSASVRLpA TSASVRLvA TSASVRLWA TSASVRLZA TSASVRM1A TSASVRM3A TSASVRM4A TSASVRM6A TSASVRMAA TSASVRMCA TSASVRMfA TSASVRMGA TSASVRMHA TSASVRMIA TSASVRMjA TSASVRMkA TSASVRMNA TSASVRMrA TSASVRMSA TSASVRMTA TSASVRMvA TSASVRMWA TSASVRMXA TSASVRN4A TSASVRN7A TSASVRN8A TSASVRN9A TSASVRNAA TSASVRNbA TSASVRNCA TSASVRNdA TSASVRNEA TSASVRNFA TSASVRNgA TSASVRNIA TSASVRNjA TSASVRNlA TSASVRNMA TSASVRNpA TSASVRNRA TSASVRNtA TSASVRNUA TSASVRNvA TSASVRNwA TSASVRNxA TSASVRNZA\nStationer nær TSASVR5pA´s position - Vis mere\n10.5 miles 351° 2021-01-26 20:19:30\n15.1 miles 130° 2021-01-26 15:51:15\n17.1 miles 144° 2021-01-26 20:22:29\n17.1 miles 144° 2021-01-26 20:03:52\n17.1 miles 144° 2021-01-26 20:25:25\n17.9 miles 154° 2021-01-01 00:53:29\n23.2 miles 43° 2021-01-17 13:43:17\n23.4 miles 86° 2021-01-12 18:47:24\n23.7 miles 118° 2021-01-26 20:23:21\n24.6 miles 85° 2021-01-26 20:22:04\n28.6 miles 118° 2021-01-26 20:26:41\n29.3 miles 125° 2021-01-15 22:45:36\n29.4 miles 125° 2021-01-06 01:17:26\n29.8 miles 117° 2021-01-11 08:58:01\n29.8 miles 117° 2021-01-11 08:58:11\n29.8 miles 117° 2021-01-25 22:04:21\n29.8 miles 253° 2021-01-26 20:16:25\n30.2 miles 47° 2021-01-26 20:21:52\n30.5 miles 95° 2021-01-16 10:34:53\n31.2 miles 127° 2021-01-23 12:43:57


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Avis voyageur pour Villa L'Aimée : seventh heaven Vous allez adorer ! Nous vous le promettons.\nBed and Breakfast World France Provence Alpes Côte d'Azur Département des Alpes-Maritimes Nice Villa L'Aimée Avis


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Version du 2 octobre 2012 à 22:01 (voir la source)\n''Na(g)'' est un complémenteur [[exclamatif]].\n|(1)|| '''Nag''' a c'hoarzh || a vez || ganto !\n| || que [[a|de]][] arbres|| abattu [[da|à]]'[[art|le]] vent fou\n||| que [[a|de]][] [[C'hoarzhin|rire]] || [[R]] [[vez|est]] || [[gant|avec]].[[pronom incorporé|eux]]\n=== dans le groupe nominal: 'que de !' ===\n|(2)|| E ma || goûg ha rac’h || 'm eus bet unan. || O ! || '''Na''' droug !\n||| [[P.e|en]] [[POSS|mon]][] || [[gouzoug|gorge]] [[&|et]] [[rac'h|tout]] || 1SG [[kaout|a]] [[kaout|eu]] [[unan|un]] || Oh || que [[droug|mal]]\n|||||||colspan="10" | ''Haut-vannetais (JMh)'', [[Louis (2015)|Louis (2015]]:218)\n|||colspan="10" | 'Que je trouve le temps long !'\n|||||||||colspan="10" | ''Plougastel'', YG. cité par [[Favereau (1997)|Favereau (1997]]:532)\n|(4)|| '''Nag''' hen || '''a zo''' diod || koulskoude !\n||| que [[pfi|lui]] || [[R]][] [[zo|est]] idiot || [[koulskoude|cependant]]\n||| colspan="10" | 'Mais qu'est-ce qu'il est bête !'\n||||||| colspan="10" | ''Cornouaille / Léon'', [[Croq (1908)|Croq (1908]]:70)\n|(5)|| '''Na''' || me || garfe || bezañ || soudard !\n||| que || [[pfi|moi]] ([[R]][]) || [[karout|aimerais]] || [[bezañ|être]] || [[soudard|soldat]]\n|||colspan="10" | 'Que j'aimerais être soldat !'\n|(6)|| '''Nag''' || '''eo''' hir || an hent !\n|||colspan="10" | 'Que la route est longue !'\n|||||||colspan="10" | ''Plougastel'', YG. cité par [[Favereau (1997)|Favereau (1997]]:532)\n|(7)|| Ar pemoc'h, || '''nag''' || e rae || un toull || en || douar, || 'rae || ket || droug || ebet anezhoñ.\n||| [[art|le]] [[pemoc'h|cochon]] || bien.que || [[R]][] [[ober|faisait]] || [[art|un]] [[toull|trou]] || [[P.e|en]].[[art|le]] || [[douar|terre]] [[ne]][] || [[ober|faisait]] || [[ket|pas]] || [[droug|mal]] || [[ebet|aucun]] [[a|P]].[[pronom incorporé|lui]]\n|||||||||colspan="10" | ''Haut-vannetais (Jo Sergent)'', [[Louis (2015)|Louis (2015]]:214)\n|(8)|| /'''nag''' || əfəXen ||ped ||e-r ||mour / \n||| bien.que || [[R]].[[COP|seraient]] || [[mont|bet]] || [[P.e|en]].[[art|le]] || [[mor|mer]]\n|||||||colspan="10" | ''Groix'', [[Ternes (1970)|Ternes (1970]]:325)\n|(9)|| /ərvyga:le ze ta:w, || na vəXeče be ||kalz argãt / \n||| Ar vugale a zeue atav, || '''na''' veze ket bet || kalz argant.\n|||||||colspan="10" | ''Groix'', [[Ternes (1970)|Ternes (1970]]:326)\n* ''Na(g)'', le complémenteur exclamatif: '''''Nag''' a dud !'', 'Que de monde !'\n* [[Fleuriot (1984a)|Fleuriot, L. 1984a]]. 'Brittonica. La particule introductive de phrase 'na’ en Breton et en cornique', ''[[Études Celtiques]]'' 21, 223-230. [https://www.persee.fr/doc/ecelt_0373-1928_1984_num_21_1_1766 texte].\nVersion du 27 mai 2022 à 15:44\n2.1 dans le groupe nominal: 'que de !'\ndans le groupe nominal: 'que de !'\n(4) Nag hen a zo diod koulskoude !\n(5) Na me garfe bezañ soudard !\n(6) Nag eo hir an hent !\n(8) /nag əfəXen ped e-r mour /\nNa(g), le complémenteur exclamatif: Nag a dud !, 'Que de monde !'\nRécupérée de « https://arbres.iker.cnrs.fr/index.php?title=Na(g)&oldid=155750 »\nLa dernière modification de cette page a été faite le 27 mai 2022 à 15:44.