As a result of the actions taken, quality has significantly improved in 2017 while rework and unit costs of the Orlicon have decreased. Scott has reduced manufacturing capacity because capacity is no longer needed to support rework. Scott has also lowered the Orlicon's selling price to gain market share and unit sales have increased. Information about the current period (2017) and last period (2016) follows.
Conversion costs in each year depend on production capacity defined in terms of kits that can be processed, not the actual kits started. Selling and customer-service costs depend on the number of customers that Scott can support, not the actual number of customers it serves. Scott has 140 customers in 2016 and 160 customers in 2017 1. Calculate operating income of Scott Company for 2016 and 2017 . 2. Calculate the growth, price-recovery, and productivity components that explain the change in operating income from 2016 to 2017 3. Comment on your answer in requirement 2. What do these components indicate?

Answers

Answer 1

These factors imply that Scott's strategic decisions, such as cutting the selling price and reducing manufacturing capacity, have enhanced unit sales and operating profitability.

1. Operating income of Scott Company for 2016 is calculated as follows:

Revenue = 140 customers x $4,000 = $560,000
Variable costs = (140 kits x $1,500) + (140 customers x $500) = $315,000
Fixed costs = $120,000
Operating income = $560,000 - $315,000 - $120,000 = $125,000

Operating income of Scott Company for 2017 is calculated as follows:

Revenue = 160 customers x $3,800 = $608,000
Variable costs = (120 kits x $1,500) + (160 customers x $400) = $292,000
Fixed costs = $120,000
Operating income = $608,000 - $292,000 - $120,000 = $196,000

2. The growth, price-recovery, and productivity components that explain the change in operating income from 2016 to 2017 are calculated as follows:

Growth component = (160 customers - 140 customers) x ($4,000 - $3,800) = $32,000
Price-recovery component = (120 kits x $200) = $24,000
Productivity component = [(140 kits x $1,500) - (120 kits x $1,500)] + [(140 customers x $500) - (160 customers x $400)] = $8,000

3. These components indicate that the increase in operating income from 2016 to 2017 is due to a combination of factors. The growth component reflects the increase in unit sales due to the lower selling price and gain in market share. The price-recovery component shows that Scott was able to increase its prices by $200 per kit in 2017. The productivity component indicates that Scott was able to reduce its conversion and customer-service costs due to the improvements in quality and decrease in rework. Overall, these components suggest that Scott's strategic actions, such as reducing manufacturing capacity and lowering selling price, have led to increased unit sales and operating income.

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Related Questions

A proposed schedule of liquidation is developed Multiple Choice o based on the underlying assumption that all future events will result in total gains. o based on the underlying assumption that all partners will remain solvent throughout liquidation. o based on the underlying assumption that all future events will result in total losses. o on the first day of each month as required by the Uniform Partnership Act.o on a weekly basis as required by the Uniform Partership Act.

Answers

A proposed schedule of liquidation is based on the underlying assumption that all future events will result in total gains. The Option A is correct.

What is a Liquidation?

In finance and economics, a liquidation refers to the process of bringing a business to an end and distributing its assets to claimants. It does occurs when a company is insolvent, that is, it cannot pay its obligations when they are due.

As the company operations end, the remaining assets are used to pay creditors and shareholders based on the priority of their claims. The general partners are subject to liquidation as well.

In partnership arrangement, if the partnership decides to liquidate, then, the assets of the partnership are sold, liabilities are paid off, and any remaining cash is distributed to the partners according to their capital account balances. Therefore, we can say a liquidation is the selling of poor-performing goods at a price lower than the cost to the business

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Taryn is 16 years old in a state where the age of majority is 19. Taryn plans to begin working at a restaurant next week. Her parents are willing to let her use one of their cars, but she wants her own car. If Taryn buys a car for fair market value, would she be able to return the car and get a full refund

Answers

Since Taryn is a minor does have special contractual rights  when he purchases necessaries. In this case Taryn does not really need the car since his parents have offered the use of car.

The car dealer could not legally refuse to take the car back and must return Taryn's money.

Fair market value:

The fair market value of a piece of property is the price at which it would change hands between a willing and informed buyer and seller.  The term can be found throughout the Internal Revenue Code, as well as in numerous state laws, bankruptcy laws, and regulatory bodies. In real estate, a property's determined fair market value (FMV) is the price it will sell for on the open market. A willing buyer and seller who are both reasonably knowledgeable about the property in question agree on the FMV.

How significant is fair market value?

Parties can agree on a fair market value provided certain conditions are met. It usually takes place in legal settings and implies free and open market activity. Insurance companies and tax authorities use it extensively.

Question is incomplete . Missing part is:

Taryn is 16 years old in a state where the age of majority is 19. Taryn plans to begin working at a restaurant next week. Her parents are willing to let her use one of their cars, but she wants her own car. If Taryn buys a car for fair market value, would she be able to return the car and get a full refund. Explain the answer.

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Outline the factors influencing personnel environment in india and discuss their implications

Answers

The personnel environment in India is influenced by several factors, each having its own implications. Some of the key factors include:

Population: India has a large and diverse population, which presents both opportunities and challenges in the personnel environment. The vast talent pool provides a wide range of skills and expertise, but it also leads to intense competition for jobs and talent retention.

Education and Skills: The quality and availability of education and skills development programs impact the personnel environment. India has made significant strides in improving access to education, but there is still a need for continuous efforts to bridge the skill gap and enhance the employability of the workforce.

Labor Laws and Regulations: Labor laws and regulations play a crucial role in shaping the personnel environment. These laws govern various aspects such as employment contracts, working conditions, wages, and benefits. Compliance with labor laws ensures a fair and equitable work environment while also posing compliance challenges for businesses.

Cultural Diversity: India is a culturally diverse country with distinct regional and linguistic variations. This diversity adds richness to the personnel environment but also requires businesses to adopt inclusive practices and adapt to local customs and preferences.

Economic Factors: The overall economic conditions, including GDP growth, inflation rates, and industry-specific factors, influence the personnel environment. Economic growth provides opportunities for job creation, while economic downturns may lead to workforce reductions and challenges in talent acquisition.

The implications of these factors are varied. On one hand, the large population offers a vast talent pool, but it also means increased competition for jobs. The focus on education and skills development is essential to enhance employability. Adherence to labor laws ensures a fair and compliant work environment, but it also adds administrative and legal complexities for businesses. Cultural diversity requires inclusive practices and adaptability. Finally, economic factors impact job opportunities and workforce planning.

Overall, understanding and effectively managing these factors is crucial for businesses operating in India to create a positive and productive personnel environment, foster talent development, and achieve organizational objectives.

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a record used to keep the amount owed to each supplier is called a(n)

Answers

A record used to keep the amount owed to each supplier is called a(n) accounts payable ledger.

The accounts payable ledger is an important accounting tool that helps businesses keep track of their outstanding debts to suppliers.

It records the amounts owed to each supplier, the due dates for each payment, and any other relevant information.

In accounting, a ledger is a book with many accounts in which records of transactions relating to a particular account are kept.

It is often referred to as the major book of accounts or the book of final entry.

Keeping an accurate accounts payable ledger is crucial for maintaining good relationships with suppliers and ensuring that all debts are paid on time.

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Patents and copyrights are considered to be what type of resource?
A. Structural/cultural
B. physical
o
C. intangible
D. financial

Answers

Answer:

The answer to your question is C.

Explanation:

Ur answer should be c

If you are interviewed by more than one person, you should send a thank-you note to _____.


each person in the interview

each person you see in the building

the first person you are introduced to

the person who is obviously leading the interview

Answers

Answer:

option A is correct.

i.e.

each person in the interview.

Explanation:

Because thank-you letter provides a simple but effective way to express gratitude to all the individuals you met with.

Fractional reserve banking increases the money supply in an economy by:
A. preventing depositors from leaving a lot of money in banks.
B. requiring the government to print more money in certain
situations.
C. loaning money that would otherwise be held in a bank.
D. accepting currencies from many different countries to pay off
loans.

Fractional reserve banking increases the money supply in an economy by:A. preventing depositors from

Answers

Answer:

C. loaning money that would otherwise be held in a bank.

Explanation:

Fractional reserve banking increases the money supply in an economy by "loaning money that would otherwise be held in a bank."

Fractional reserve banking is known as a system of banking whereby the banks hold a fraction of what customers deposit as reserves. Then the banks use the remaining to give loans and thereby creating and increasing the supply of money. Commercial banks practise this type of banking system. This tells of how commercial banks are affecting the money supply. The bank reserves are usually held as cash in the bank. It can also as balances in the bank's account at their central bank.

Answer:

C. loaning money

Explanation:

just did it on a-p-e-x

What Is Times Interest Earned Ratio?

Answers

The interest coverage ratio, sometimes referred to as the times interest earned ratio, is a financial indicator used to assess a company's capacity to service its debt. It is computed by dividing the interest expenditures by the profits before interest and taxes of the firm.

How is Times Interest Earned Ratio determined?

By dividing a company's profits before interest and taxes (EBIT) by its interest expenditures, the times interest earned ratio (TIE) is calculated. Following is the formula:

EBIT / Interest Expenses = TIE

EBIT is computed by deducting operational costs from overall revenue of the firm. Interest expenditures are the sum that a business must pay in interest on its outstanding debt.

The resultant ratio displays the multiple by which a business's profits can pay its interest costs. While a low TIE ratio could be a sign of financial strain and a higher likelihood of default, a high TIE ratio suggests that a corporation has a solid capacity to satisfy its debt commitments.

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OMG! Does anyone remember the commercial that goes “1-800-CONTACTS”

Answers

Answer:

YESSSSSS I DOOOOOO THAT THING WAS WERIDDDD

Answer:

Yes

Explanation:

Managing energy in a living system is often done by using a reaction that releases free energy to power a reaction that uses free energy. What is this biologiacal strategy called

Answers

Managing energy in a living system is often done by using a reaction that releases free energy to power a reaction that uses free energy. This biological strategy is called energy coupling.

Energy coupling refers to the process where the energy released from an exergonic reaction is used to initiate an endergonic reaction. In living systems, energy is often stored and transferred in the form of ATP, a high-energy molecule. ATP can be hydrolyzed to release energy, and that energy can be coupled to other reactions that require energy. By combining energy-releasing reactions with energy-consuming reactions, living organisms can manage and use energy efficiently.

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5 objectives of an entrepreneur.

Answers

Answer:

Explanation:

An entrepreneur is a person that sets up a business for the aim of making profits and of social benefits to the society . An entrepreneur bears the risks and rewards alone.

The five objectives of an entrepreneur are listed as below.

1) Profit making: This is one of the primary objectives of an entrepreneur and it is a basis on which some other objectives are built , being a source of cash generating to achieve other objectives.

2)Acquiring the right talents and skills ; An entrepreneur will like to have the right skills and talent in his team for efficiency , effective and economy  purposes.

3)Growth ; An entrepreneur aims at growth as the level of profit generated is directly related to the growth attained. The higher the growth, the higher the profit.

4)Sustainability : Another goal is sustainability . He will work towards maintaining his position in the market to ensure going concern . Every business is confronted with competition which can take a business down if not well managed.

5)Online positioning : Taking  advantages of online opportunities is critical to success in businesses. He will like to leverage on online opportunities for growth and sustainability.

the plantwide overhead rate method is most appropriate for companies which have

Answers

Answer:

Explanation: The plantwide overhead rate is a single overhead rate that a company uses to allocate all of its manufacturing overhead costs to products or cost objects.

A job search should be treated like a full time job.
True or False

Answers

Answer:True in some cases

Explanation:

True.. it could be easy to prevent frequent turnover of employees and a pleasant job satisfaction

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Coleslaw cost $16.95 for a 5 kg pail. what is the cost for a 4 oz portion

Answers

Answer: The cost for a 4 oz portion is 20$

Explanation:

Given : Cost of 5kg pail = 16.95$

To find : Cost of a 4 oz prtion = ?

Conversion factor : 1 kg = 35.274 oz

Thus cost of 35.274 oz = 176.37$

Then cost of 4oz =\(\frac{176.37}{35.274}\times 4=20\)$

Thus cost for a 4 oz portion is 20$

A student in public administration wants to determine the mean amount members of city councils earn. The error in estimating the mean is to be less than $100 with a 99% level of confidence. The student found a report by the department of labor that estimated the standard deviation to be $1000. What is the required sample size?

Answers

Answer:

663.58

Explanation:

From the problem:

E, the maximum allowable error, is $100

The value of z for a 99 percent confidence level is 2.576

Estimate of standard deviation is $1,000.

n = [(z x s)/ E] ^ 2

n = [(2.576 x 1000) / 100}^2

= 25.76^2

=663.58

What is the difference between a savings account and a checking account? (Select all that apply.)

Savings accounts pay higher interest than checking accounts.

Deposits in savings accounts, not checking accounts, are used by a bank to invest.

Savings accounts have more restrictions than checking accounts.

Savings accounts are covered more by the FDIC than checking accounts.

Answers

A checking account is a bank account you can write checks from, or access several other ways, which tends to make it your go-to, daily transaction bank account. A savings account is where you stash funds that you aren't ready to use yet, often with the goal of accumulating more.

Price ceilings create five important effects: _______________

a. excess demand, long lines, poor service, efficiency, and arbitrage.
b. surpluses, increases in product quality, search costs, gains from trade, and resource attrition.
c. shortages, reduced time costs, low vacancy rates, blat, and deadweight loss.
d. shortages, reductions in product quality, wasteful lines, a loss of gains from trade, and a misallocation of resources.

Answers

The answers is a…………..

The full set of procedures used to accomplish the measurement/communication process of financial accounting is referred to as the: A. Trial balance B. Accounting cycleC. Chart of accounts D. General ledger 39.

Answers

B) The accounting cycle is used to collect information, extract important data, journalize it in a general or specialized journal, post it in the appropriate ledger, and then communicate or transfer it to accounting information users.

What are the steps in financial accounting?

In order to cut down on mistakes and losses, financial accounting procedures ensure that particular processes are carried out in particular ways. Standardization is essential for managing the accounting function, ensuring that necessary tasks are completed without being overlooked. Procedures also aid in the training of new employees.

What are the accounting procedure's four steps?

The identification and evaluation of transactions, the recording of transactions in a journal, the posting of journal information to a ledger, and the preparation of an unadjusted trial balance are the first four steps in the accounting cycle. We'll start by outlining the steps and the supporting documentation.

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When your company pays for a promotional message, that is a form of what?
A. Advertising
B. Public relations
C. Word of mouth
D. Market research

Answers

Answer: advertising

Explanation:

Answer:

A

Explanation:

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• Bank #1 • Bank name • Bank website address • Interest rate for CD, 6 months D • Interest rate for CD, 12 months . Interest rate for savings account . how do I do this?

Answers

Here's an example of how you could format the information you provided:

Bank #1
Bank name: ABC Bank
Bank website address: www.abcbank.com
Interest rate for CD, 6 months: 1.5%
Interest rate for CD, 12 months: 2.5%
Interest rate for savings account: 0.5%

You can use this format to organize and present information about different banks and their interest rates for different types of accounts. Just be sure to provide accurate and up-to-date information, and to double-check any details before sharing them.

For the attached network, if the contract includes a reward of $5000 in case the contractor managed to finish the project in less than 30 workdays. What is the probability of the contractor getting the reward? Hint: calculate P(x less than 30)=? ? Use the sigma (SD) value Rounded up to the third decimal digit (i.e., 4.5867 becomes 4.587).

Answers

The project has 20 activities and the critical path is identified by activity sequence 1-2-5-7-9-10-13-14-16-17-19-20. If the contractor completes the project in less than 30 work days, the contractor will receive a $5000 reward. The contractor has a 22.43% chance of receiving the reward.

We need to calculate the probability that the contractor completes the project in less than 30 days, given the SD value of 4.587. The first step is to determine the expected completion time (ET) and variance for each activity. Then, we will calculate the expected completion time and variance for each path, followed by the expected completion time and variance for the project completion. After that, we will calculate the standard deviation of the project completion time using the sum of variances of all critical path activities. Finally, we will calculate the probability that the project will be completed in less than 30 days, given the normal distribution assumption.
The expected time (ET) and variance for each activity can be calculated using the following formulas:
Expected time (ET) = (optimistic time + 4 * most likely time + pessimistic time) / 6Variance = [(pessimistic time - optimistic time) / 6]²
The ET and variance for all activities are summarized in the table below:
Activity Optimistic Time  Most Likely Time  Pessimistic Time  ET Variance
   1            5        7               11                      7                    0.444
   2       6        7               10               7.166                    0.250
   3          3        4               5               4                    0.111
   4          2        3               4               3                    0.111
   5          3        4               6               4                    0.444
   6          3        4               6               4                    0.444
   7          4        5               8               5.166                    0.694
   8          2        3               4               3                    0.111
   9          2        3               4               3                    0.111
  10          2        3               5               3.5                    0.444
  11          2        3               5               3.5                    0.444
  12          2        3               4               3                    0.111
  13          2        3               4               3                    0.111
  14          3        4               7               4.666            1.361
  15          2        3               5               3.5                    0.444
  16          2        3               5               3.5                    0.444
  17          3        5               7               5                    0.667
  18          2        3               4               3                    0.111
  19          2        3               5               3.5                    0.444
 20          3        4               5               4                    0.111

The expected time (ET) and variance for each path can be calculated by summing up the ET and variance values of all activities on the path. The critical path is identified by activity sequence 1-2-5-7-9-10-13-14-16-17-19-20, with an expected completion time of 43.332 days and a variance of 4.583.
The probability that the project will be completed in less than 30 days can be calculated using the following formula:
P(x less than 30) = P(Z < (30 - ET) / SD)
where Z is the standard normal random variable, ET is the expected completion time of the project, and SD is the standard deviation of the project completion time. Assuming a normal distribution, Z can be looked up in the standard normal distribution table. The value of (30 - ET) / SD is calculated as (30 - 43.332) / 2.142 = -6.220. Looking up the value of -6.220 in the standard normal distribution table gives a probability of 0.0000000001, which is approximately 0.
Therefore, the probability that the contractor completes the project in less than 30 workdays, and thus receives the $5000 reward, is P(x less than 30) = 0.

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ABC buys widgets for $5 cash and sells them on account for $8. If ABC owns a widget, from a cash flow perspective, the widget is valued at?A. $8B. $3C. $0D. $5

Answers

C. The widget is valued at $0 from a cash flow perspective since the cash outflow of $5 to purchase the widget has already occurred, and the cash inflow of $8 from selling the widget on the account has not been received.

The cash input and outflow related to the widget's acquisition and selling establish its worth from a cash flow standpoint. ABC incurs a cash outflow of $5 when it pays $5 in cash to purchase the widget. The widget's inventory value, however, is $5 up until it is sold. ABC makes a profit of $8 when it sells the widget on account for $8, but it has not yet received any money. As a result, the widget has no value in terms of cash flow until the money is received. The widget won't actually be worth $8, which is the difference between the selling price and the cost of acquisition until the money is actually received. Hence, the widget's value is $0 from a cash flow perspective until the cash is received from the sale.

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Mr. Coffey bought a house for $195,000. He made a 20% down payment. The interest
rate is 5.25% for 30 years. Use the loan payment calculator to answer the following
questions. (do not use commas or dollar signs in your answer)
What is his monthly payment?

Answers

Answer: $861.44

Explanation:

Given the following :

Purchase price = $195,000

down payment = 20%

Interest rate = 5.25%

Period = 30 years

Down payment = 0.2 × $195,000 = $39,000

Therefore, loan amount will be :

$(195,000 - 39,000) = $156,000

The payment per period (monthly payment) can be calculated using the annuity calculator.

Present value = $156,000

Number of periods = 30yrs = 30× 12 = 360 months

Interest = 5.25% / 12= 0.4375% = 0.004375

Future value = 0 (Amount when entire loan has been paid)

Therefore, the payment per period is $861.44 using the financial calculator.

Question 10 of 10
Jake is considered to be a warm, friendly person with a lot of energy. He does
not have many strong technical skills. Which marketing career might be best
for him?
A. Marketing manager
B. Graphic designer
O c. Art director
D. Sales representative

Answers

Answer: Sales Representative

Explanation:

People who are Sales Representatives are normally people that are likable, just as James

Jake is considered to be a warm, friendly person with a lot of energy. He does not have many strong technical skills. The marketing career might be best for him as a Sales representative. The correct option is d.

What is a sales representative?

A sales representative interacts directly with customers throughout all phases of the sales process. They’re responsible for identifying a customer’s needs, pitching relevant products or services, and ensuring they have a positive experience from start to finish.

In some cases, a sales agent will cold call prospects they find through business directories or client referrals. Other times, “warm” leads that have already expressed interest will be sent to them by their company’s marketing team. Being successful requires a mix of both building and maintaining customer relationships and consistently seeking new business opportunities.

A sales representative is typically expected to reach a particular sales quota each month.

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when a customer purchases an equity indexed annuity, what factors will an insurance company use to limit it exposure or risk?

Answers

When a customer purchases an equity indexed annuity, the insurance company will use several factors to limit its exposure or risk.

These factors may include the use of participation rates, caps, and floors. Participation rates limit the percentage of index gains that will be credited to the annuity. Caps limit the maximum amount of gains that can be credited to the annuity, while floors establish a minimum level of interest that will be credited to the annuity regardless of the index performance.

Additionally, insurance companies may also use hedging strategies to manage risk and ensure that they have sufficient reserves to meet their obligations to annuity holders.

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Why might a manager for a non-profit organization seem as concerned with his or her organization's financial well-being as a for-profit manager?

a. Non-profit managers are evaluated on financial performance only.

b. Non-profit managers try to give the illusion that they care about the "bottom line."

c. Not-for-profit organizations need to make money to continue operating.

d. Non-profit organizations have an obligation to turn a profit.

Answers

Answer:

c. Not-for-profit organizations need to make money to continue operating.

Explanation:

Non-profit organisations mainly focus on meeting their set objectives for example ensuring education is provided to poor children, health services reach the less privileged in society, and so on.

On the other hand for profit organisations mainly focus on turning a profit for the benefit of the business owners.

The manager for a non-profit organization will be as concerned with his or her organization's financial well-being as the for profit manager.

This is because non- profit organisations tend to have a tight budget and they will need to effectively manage resources available to them to ensure they keep functioning.

A perfectly competitive firm has total revenues equal to $360 when it produces 40 units. What is the marginal revenue for the 41st unit? A) $8.78 B) $9 C) $360 D) $369

Answers

The marginal revenue for the 41st unit produced by a perfectly competitive firm with total revenues equal to $360 when it produces 40 units is $9. The correct answer is option B.

Marginal revenue refers to the additional revenue generated by producing one additional unit. In other words, it is the revenue earned by a firm from selling one more unit of a product. In a perfectly competitive market, a firm is a price taker, meaning it has no control over the price of its product, and the price is determined by the market.

Therefore, the marginal revenue for each additional unit is equal to the price of the good. For the given scenario, the total revenue of a firm is $360 when it produces 40 units.

Therefore, the average revenue per unit is $9 ($360/40). Since this is a perfectly competitive firm, the marginal revenue is also equal to $9 per unit, as the price is constant for each additional unit. Therefore, the marginal revenue for the 41st unit is also $9.

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¿Que es una fuente luminosa?

Answers

Light sources are laser lamps and leds

. Suppose a department store Collect information about 50 customers' service usage history. Buy products, get data according to the table from File RFM. Use REM to analyze each customer. by the criteria for giving Score in each dimension Details are as follows:
1.1 Criteria R is based on the number of days of the last purchase. By dividing customers into 10 groups, the first group who bought the latest product will receive a score of 20 full points. The next group will receive a score of 18, 16, 14. Scores are listed in descending order. Therefore, the group of customers who have bought products for a very long time is the last order or Group 10 will receive a score equal to 2 points.

Answers

Based on the provided information, a department store collected information about 50 customers' service usage history. They bought products and got data according to the table from File RFM.  

REM was used to analyze each customer by the criteria for giving score in each dimension.  Here are the details: Criteria R is based on the number of days of the last purchase. By dividing customers into 10 groups, the first group who bought the latest product will receive a score of 20 full points. The next group will receive a score of 18, 16, 14. Scores are listed in descending order. Therefore, the group of customers who have bought products for a very long time is the last order or Group 10 will receive a score equal to 2 points

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Legal cost is to be distributed among manufacturing, selling and administration in the ratio of 4/9 to 2/3 to 3/7. If the total cost was $13,483, how should it be distributed to these departments?

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Answer:

To distribute the legal cost among the manufacturing, selling, and administration departments, we need to calculate the amount allocated to each department based on their respective ratios.

Let's denote the legal cost allocated to manufacturing as M, to selling as S, and to administration as A.

The given ratio states that the manufacturing department's share is 4/9, the selling department's share is 2/3, and the administration department's share is 3/7.

To calculate the allocation, we need to determine the fraction of the total cost that corresponds to each department. The sum of these fractions should equal 1.

Let's set up the equation:

(M / Total Cost) + (S / Total Cost) + (A / Total Cost) = 1

We are given that the total cost is $13,483, so we can substitute this value into the equation:

(M / 13483) + (S / 13483) + (A / 13483) = 1

Now, let's write the equation for each department based on their respective ratios:

M / 13483 = 4/9

S / 13483 = 2/3

A / 13483 = 3/7

We can solve these equations to find the allocation for each department.

Calculating the manufacturing department's share:

M / 13483 = 4/9

M = (4/9) * 13483

M = 5970.44

Calculating the selling department's share:

S / 13483 = 2/3

S = (2/3) * 13483

S = 8988.67

Calculating the administration department's share:

A / 13483 = 3/7

A = (3/7) * 13483

A = 5787.43

Therefore, the legal cost should be distributed as follows:

Manufacturing department: $5,970.44

Selling department: $8,988.67

Administration department: $5,787.43

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