For each cost item, indicate whether it would be variable or fixed with respect to the number of units produced and sold, and then direct cost or an indirect cost with respect to units of product. Manufacturing (Product) Cost
Variable or FixedSelling CostAdministrative CostDirectIndirect
Ex. Direct laborVariable Yes
Executive SalariesFixed Yes
Factory rentFixed Yes
1.Property taxes, factory
2.Boxes used for packaging detergent produced by the company
3.Salespersons' commissions
4.Supervisor's salary factory
5.Depreciation executive autos
6.Wages of workers assembling computers
7.Insurance, finished goods warehouses
8.Lubricants for production equipment
9.Advertising costs
10.Microchips used in producing calculators
11.Shipping costs on merchandise sold
12.Magazine subscriptions, factory lunchroom
13.Thread in a garment factory
14.Executive life insurance
15.Ink used in textbook production
16.Fringe benefits, materials handling workers
17.Yarn used in sweater production
18.Wages of receptionist, executive offices

Chipotle mexican grill, the american mexican food chain restaurant, opened its first restaurant in the united states in 1993. in 2010, chipotle opened its first restaurant in the united kingdom in london on charing cross. by late may 2013, the company had 6 restaurants in london, but they have not been doing well even though the british have taken a liking to mexican food (boyle, 2013). why has this successful u.s. chain not seen the same success overseas? if you were chipotle's ceo, how would you fix this situation? what is an alternative means of venturing outside of its domestic markets that may allow for a competitive advantage? then, pick a company that has not yet expanded overseas, or if it has expanded, suggest a different strategy for entrance into an overseas market that you feel would be more strategic for the company. research its rivals in the global marketplace and market conditions in the overseas market you are targeting. justify your recommended entry strategy based on these industry and market conditions.

The production manager of rordan corporation has submitted the following quarterly production forecast for the upcoming fiscal year: 1st quarter 2nd quarter 3rd quarter 4th quarter units to be produced 10,800 8,500 7,100 11,200 each unit requires 0.25 direct labor-hours, and direct laborers are paid $20.00 per hour. required: 1. prepare the company’s direct labor budget for the upcoming fiscal year. assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. 2. prepare the company’s direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not adjusted each quarter. instead, assume that the company’s direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 2,500 hours of work each quarter. if the number of required direct labor-hours is less than this number, the workers are paid for 2,500 hours anyway. any hours worked in excess of 2,500 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor.

%of the world's population controls approximately % of the world's finances (the sum of gross domestic products)" quizlket