Q1 Provide example of one Saudi Company and analyze two examples of organizational strategies and operating plans for this example. (1 Mark)
Q2 Abdulkrim Company manufactures a product A.The company estimates the cost function for the total costs. The cost driver is number of units.The followinginformations were collected:
MonthUnitsTotal Costs
January3,560$242,400
February3,800$252,000
March4,000$260,000
April3,600$244,000
May3,200$228,000
June3,040 $221,600
Compute a cost function using the high-low method.
(1 Mark)
Q3 Hashim Corporation sells its product for $17 per unit.Its variable cost is $10 per unit, and total fixed costs are $800.Assuming next periodâs estimated sales are 300, calculate the following amounts:
a.Degree of operating leverage
b.Margin of safety in units
c.Margin of safety in revenues
(1 Mark)
Q 4 Provide one numerical example for allocation of overhead of one job and analyze this example?
(1 Mark)
Q 5 Discuss the concept of Equivalent Units in process costing and give numerical example? (1 Mark)
Sample Solution
ures, including understandable input, prior to the languageâs interlanguage system. According to this view, which is called the understandable input hypothesis, the language is not aware of it, and it is the message that needs to be conveyed in the context and not in the structure in which the attention is obtained. For this reason, the process assuming an understandable input shows similarities with coincidental learning. 4.2.3 Restructuring Reading Texts Restructuring in reading texts is one of the factors that facilitate coincidental learning. Examples of such changes include the creation of a dictionary of the words in the text and presentation of the student with the text. Research shows that vocabulary has developed by learning through coercive means, mostly by reading, by trying to get students out of the unknown vocabulary. Restructuring on the text is some of the techniques that make it easy to learn, for example, additions, subtractions, assistive techniques, and learning of random words (Ellis, 1994). In the learning of words from the coincidental way, it is accepted as a fairly traditional approach to learning words only by reading. Nowadays, it is trying not to realize coincidental learning by using activities that require different skills. Some of them are to use the dictionary to look at the meaning of the words, to express the reading with their own expressions. Research shows that the more effective these kinds of activities are, the greater the number of learners. It would also be useful to make some changes to the reading comprehension so that the learning of the word from the random path is more effective. These may be syntactic, phonetic, and stille-related changes, as well as rewriting of the books (Jacobs, 1991: 8). Ellis (1994) on the restructuring of reading texts suggests three types of input change: simplification, tuning, and elaboration. Simplification is the reduction or abolishment of structures or words that are difficult to change with syntactic and lexical changes. Adjustment can be explained as giving more general concepts by choosing basic or simple structures and reducing formal and idiomatic structures. The elaboration is the use of synonyms to extend the whole and to facilitate the meaning (Ellis, 1994: 225-228).>
ures, including understandable input, prior to the languageâs interlanguage system. According to this view, which is called the understandable input hypothesis, the language is not aware of it, and it is the message that needs to be conveyed in the context and not in the structure in which the attention is obtained. For this reason, the process assuming an understandable input shows similarities with coincidental learning. 4.2.3 Restructuring Reading Texts Restructuring in reading texts is one of the factors that facilitate coincidental learning. Examples of such changes include the creation of a dictionary of the words in the text and presentation of the student with the text. Research shows that vocabulary has developed by learning through coercive means, mostly by reading, by trying to get students out of the unknown vocabulary. Restructuring on the text is some of the techniques that make it easy to learn, for example, additions, subtractions, assistive techniques, and learning of random words (Ellis, 1994). In the learning of words from the coincidental way, it is accepted as a fairly traditional approach to learning words only by reading. Nowadays, it is trying not to realize coincidental learning by using activities that require different skills. Some of them are to use the dictionary to look at the meaning of the words, to express the reading with their own expressions. Research shows that the more effective these kinds of activities are, the greater the number of learners. It would also be useful to make some changes to the reading comprehension so that the learning of the word from the random path is more effective. These may be syntactic, phonetic, and stille-related changes, as well as rewriting of the books (Jacobs, 1991: 8). Ellis (1994) on the restructuring of reading texts suggests three types of input change: simplification, tuning, and elaboration. Simplification is the reduction or abolishment of structures or words that are difficult to change with syntactic and lexical changes. Adjustment can be explained as giving more general concepts by choosing basic or simple structures and reducing formal and idiomatic structures. The elaboration is the use of synonyms to extend the whole and to facilitate the meaning (Ellis, 1994: 225-228).>
