Flight café prepares in-flight meals for airlines in its kitchen located next to a local airport. the company's planning budget for july appears below: flight café planning budget for the month ended july 31 budgeted meals (q) 21,000 revenue ($3.80q) $ 79,800 expenses: raw materials ($2.20q) 46,200 wages and salaries ($6,200 $0.20q) 10,400 utilities ($2,100 $0.05q) 3,150 facility rent ($3,500) 3,500 insurance ($2,600) 2,600 miscellaneous ($500 $0.10q) 2,600 total expense 68,450 net operating income $ 11,350 in july, 22,000 actually meals were served. the company's flexible budget for this level of activity appears below:

Luis and rosa, citizens of costa rica, moved to the united states in year 1 where they both lived and worked. in year 3, they provided the total support for their four young children (all under the age of 10). two children lived with luis and rosa in the u.s., one child lived with his aunt in mexico, and one child lived with her grandmother in costa rica. none of the children earned any income. all of the children were citizens of costa rica. the child in mexico was a resident of mexico, and the child in costa rica was a resident of costa rica. how many total exemptions (personal exemptions plus exemptions for dependents) may luis and rosa claim on their year 3 joint income tax return? a. 6 b. 5 c. 4 d. 2

Electronics assembly inc. is a contract manufacturer that assembles consumer electronics for a number of companies. currently, the operations manager is assessing the capacity requirements as input into a bid for a job to assemble cell phones for a major global company. the company would assemble three models of cell phones in the same assembly cell. setup time between the phones is negligible. electronics assembly inc. operates two 8-hour shifts for 275 days per year. cell phone demand forecast (phones/year) processing time (minutes/phone) mars 47,000 19.8 saturn 35,000 20.7 neptune 7,500 16.2 a. calculate total capacity required by line. b. determine the total operating time available. c. calculate the total number of assembly cells. (round up your answer to the next whole number.)

Emily spent her summer vacation in buenos aires, argentina, where she got plastic surgery for a fraction of what it would cost in the united states. this is an example of: