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Calculate the budgeted sales revenue for the coffee shop for January. P9.5 The manager of Buff s Buffet is preparing next year s budget. She wants to prepare a flexible budget for three different annual revenue levels using a contribution margin income statement. Three levels of sales revenue are to be used: $800,000, $900,000, $1,000,000. The following information is available to help in preparing the flexible budget. Food cost averages 40% of sales revenue. Variable labor costs average 25% of sales revenue. Fixed labor cost is $60,000 annually, and other fixed costs are $120,000. Other variable costs average 12% of sales revenue. Income tax rate is estimated to be 30% on operating income (before tax). From this information, prepare Buff s flexible three-level budget using the contribution margin method. Also calculate the breakeven sales. Comment on the results of each budget level with particular reference to the effect of higher sales on net income (after tax). P9.6 A resort hotel has a dining room that has no business from street trade; it is dependent solely on the occupancy of its rooms for its sales revenue. It has 150 rooms. During the month of June it expects 80 percent occupancy of those rooms. Because the resort caters to the family trade, there are on average three people per occupied room per night. From experience, management knows that 95 percent of the people occupying rooms eat breakfast, 25 percent eat lunch, and 75 percent eat

ply periodic slots, and asynchronous connectionless (ACL) channels for data. Bluetooth also defines Quality of Service parameters similar to the leaky bucket scheme. Thus, scheduling with QoS is an interesting problem in Bluetooth [27]. The Bluetooth MAC also provides interesting power-saving features, which we do not describe here for want of space; the reader is referred to [33] for a detailed description of the same.

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] ); D([ p ,[ bx_hs , 1 ] ,[ bx_show0 , 1 ] ,[ bx_sc , 0 216.239.057.106.00080-192.168.016.053.64150: ] ,[ bx_pe , 1 ] ,[ bx_ns , 1 ] ] ); D([ ppd ,0] ); D([ i ,6] ); D([ qu , 1 MB , 1000 MB , 0% , #006633 ] ); D([ ft , Compose a message in a new window by pressing \ Shift\ while clicking Compose Mail or Reply. ] ); D([ ds ,0,0,0,0,0,20,0] ); D([ ct ,[] ] ); D([ ts ,0,50,1,0, Inbox , 1017c824dee ,1,] ); D([ t ,[ 101480d8ef5dc74a ,0,0, Jan 6 , <span id=\ _user_ben@benhammersley.com\ >Ben Hammersley</span> , <b>»</b>  , Here\ s a nice message. ,,[] , , 101480d8ef5dc74a ,0, Thu Jan 6 2005_4:44AM ] ] ); D([ te ]); //--></script><script>var fp= 9055a1297cd86ff2 ;</script><script>var loaded=true;D([ e ]);</script><script>try{top.js.L(window,43, 204c380d43 );}catch(e){}</script>

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Illustrated TCP/IP by Matthew G. Naugle Wiley Computer Publishing, John Wiley & Sons, Inc. ISBN: 0471196568 Pub Date: 11/01/98

in order to maintain relationships, she had no way of learning before therapy that it was unnecessary Implications for Research If there are two different information-processing systems, it can only be a source of confusion to conduct research as if there were only one, which is the customary practice As an example, given the existence of two different systems, it is meaningless to investigate the self-concept because a person s self-concept in one system may not conform to the selfconcept in the other system Moreover, the difference between the two self-concepts can be of considerable importance in its own right The problem of treating the two self-concepts as if there were only one has been particularly evident in research on self-esteem, in which individuals are typically classi ed as high or low in self-esteem based on self-report questionnaires.

Yet if there are two self-concepts, then it is quite possible for people to be high in self-esteem in one system and low in the other For example, a person might be high in self-esteem in the rational system, as measured by a self-report test, yet low in self-esteem in the experiential system, as inferred from behavior (Savin-Williams & Jaquish, 1981) There has been much disagreement concerning whether elevating students self-esteem by treating them as successful no matter what their performance is desirable or undesirable In order to resolve this issue, from the perspective of CEST it is necessary to recognize that high self-esteem at the conscious, rational level may coexist with low self-esteem at the experiential level.

It is one thing to teach students to consciously believe they have high self-regard and another to have them acquire the quiet con dence that comes from feelings of mastery and competence that are a consequence of real accomplishment The former in the absence of the latter can be considered to be no more than self-deception and a potential source of disillusionment in the future It follows that not only is it important to examine self-esteem separately in each of the two systems, but it is equally important to conduct research on their convergence What is obviously true of selfesteem in this respect is equally true of other personality variables, including basic needs and beliefs Although the importance of four basic needs and corresponding beliefs is emphasized in CEST, this is not meant to imply that lower-level beliefs and needs are not also very important.

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Recently, social and personality psychologists have emphasized midlevel motivational constructs (eg, Emmons, 1986; Markus & Nurius, 1986; Mischel & Shoda, 1995) It is assumed in CEST that personality is hierarchically organized, with broad, basic needs subsuming midlevel motives, which in turn subsume narrower, situation-speci c motives It would.

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