King Khan Corporation (KKC) manufactures kongs and kangs, the production of which requires considerable energy. Power generation department costs amounted to $4 million this month, for a total of 50 million kilowatt hours (kwh) supplied to the plant. Analysis shows that 40% of power generation costs are fixed. This month the Kang Dept. Made 5 million kangs, each using 4 kwh, and the Kang Dept. Made 4 million kangs, each using 6 kwh. If KKC uses the simplest algorithm to allocate power costs, which is not true?



A. Kong will be charged $1. 6 million


B. Kang will be charged $2. 18 million


C. Kang’s charge will depend on Kong’s usage


D. Since the production departments consume the vast majority of the plant’s power costs, it is not cost-efficient to allocate power costs to the service departments


E. All are true

Respuesta :

Option d is correct. It is not cost-effective to assign electricity expenditures to the service departments because the production departments use the majority of the plant's power.

It is not cost-effective to assign electricity expenditures to the service departments because the production departments use the majority of the plant's power. The standard first-order derivative is needed in the field of chromatographic peak identification of transformer oil in order to identify the peak. By using the moving average iterative method and the normalized analytic techniques to locate the peaks, the first-order derivative method was enhanced in terms of its flaws of poor automation and simple distortion.

Multiple iterations of the moving average of signal curves and square wave curves were used to find the ideal value of the normalized peak identification parameters, along with the absolute peak retention times and peak window, to accurately identify the chromatographic peaks. The experimental outcomes demonstrate that this algorithm can correctly identify peaks and is not sensitive to noise, chromatographic peak width, or other confounding factors.

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Universidad de Mexico