•
241 workers were killed at work.
•
141,350 employees suffered serious injuries at work.
•
2 million people were suffering from an illness they believed
was caused or made worse by their current or past work. 646,000 of
these were new cases in the last 12 months.
•
36 million days were lost overall (1.5 days per worker), 30
million due to work-related ill health and 6 million due to workplace
injury.
•
£20 billion (approximately 2% of GDP) is the estimated
annual cost to society of work-related accidents and ill health.
8.25
Step-down, direct, and reciprocal methods, accuracy of allocation
(Appendix 8A) Software Plus Corporation produces flight and driving
simulations and games for personal computers. The president has a
complaint about the accounting for support department costs. He
points to the following table describing the use of various support
departments in the company and says, ―According to this table, every
department receives services from all the support departments. But I
understand that only some of the support departments are bearing
costs from the other support departments. Why is that?‖
7.21
ABC, ABM (CMA) Applewood Electronics manufactures two largescreen television models, the Monarch, which has been produced for
five years and sells for $900, and the Regal, a new model that sells for
$1,140. Applewood’s CEO, Harry Hazelwood, suggested that the
company should concentrate its marketing resources on the Regal
model and begin to phase out the Monarch model.
Applewood currently uses a traditional costing system. The following
cost information has been used as a basis for pricing decisions over
the past year.
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ACC 543 Week 3 Individual Textbook Exercise (10.22,
11.16, 11.18, 15.16)
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