Final Assignment

Part 1
The Smith Company has accumulated the following data concerning a mixed cost. The company is using the units produced as the activity level.

Units Produced

Total Cost
















Using the high-low method, compute the variable and fixed cost elements.
If the company produces 8,000 units, estimate the total cost.

Part 2
James LaGrande had recently been appointed controller of the breakfast cereals division of a major food company. One of Jim’s first assignments was to prepare the financial analysis for a new cold cereal, Krispie Krinkles.
Mr. LaGrande discussed the product with the food lab that had designed it, with the market research department that had tested it, and with the finance people who would have to fund its introduction. After putting all the information together, he developed the following optimistic and pessimistic sales projections:



Year 1



Year 2



Year 3



Year 4



Year 5



The optimistic predictions assume that the introduction of a popular product is successful. The pessimistic predictions assume that the product is introduced but does not gain wide acceptance and is terminated after 5 years. LaGrande thinks that the most likely results are halfway between the optimistic and pessimistic predictions.
LaGrande learned from finance that this type of product introduction requires a predicted rate of return of 16% before top management will authorize funds for its introduction. He also determined that the contribution margin should be about 50% on the product, but could be as low as 42% or as high as 58%. Initial investment would include $3 million for production facilities, $2.5 million for advertising and other product introduction expenses, and $1.5 million for working capital (e.g., inventory). The production facilities would have a value of $800,000 after 5 years.

Prepare a capital-budgeting analysis to determine whether to launch the product.

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Final Assignment

Fit And Filling Facility for the Elderly
Project description
Final Assignment
Your Final Assignment is an opportunity for you to apply the knowledge and strategies you explored during the term. In your Final Assignment, you will create an optimum assisted care “home” or facility where an older adult could live in retirement. Consider the physical and psychological changes that you studied in previous units. Describe at least three physical and three psychological changes that will influence your design of a retirement facility. Include a discussion of how the design of this facility, and the physical, psychological, and social environments, will affect these changes. Be sure to give specific, realistic examples. It is essential that specific interventions that apply to these changes are addressed. In conclusion, provide a summary of how the specific environmental design of this facility and the social opportunities offered might affect daily life style, behaviors, and expected lifespan.

Your Final Assignment should include a cover page, introductory paragraph, citations, concluding paragraph, and reference page. It also should be free of spelling and grammatical errors. The body of the work should be 4–6 double-spaced pages (a total of 5–7 pages including the cover page and reference page). Your assignment should be double-spaced, using a 12-pt. Times New Roman font. Your assignment also should be written adhering to the guidelines of Standard American English. This means that your thoughts should be well-organized and original. Included in Standard American English is the use of correct grammar, punctuation, and sentence structure.

Remember that writing is a process and a life-long learning experience. Please refer to the APA Quick Reference for help with formatting and citing sources.

Please consider the following guide in completing your assignment:

•Create and describe a living facility, that would make a comfortable pleasant home for the elderly. Describe the facility in general; give special attention to what you will see when you walk into the main building and what the rooms will look like. You can even provide pictures if you would like.
•Describe at least three physical and three psychological changes personally anticipated that influenced the design of the facility (the same changes you discussed in previous assignments). Please discuss one theory of senescence and how it relates to these changes. Choose the theory that you feel best fits. What physical or psychological changes will be considered in order to design your facility? How will these changes create difficulties for the residents of this facility?
•Discuss how the facility’s design (its physical, psychological, and social environments) help to diminish changes associated with aging. (this is the major section of your paper) Describe how specific designs of the facility will help to overcome each of the three physical and three psychological issues you described. You will provide specific interventions that will take place in the facility in order to overcome the difficulties presented with these changes. Use the theory of congruence to approach this. How will your design improve physical, psychological, and social congruence in relation to the specific problems you discussed? It is important here to focus on the specific problems you discussed above. You will discuss other issues in the next section.
•Summarize how this facility’s design with its social, physical, and recreational opportunities affects lifestyle choices, health, social, and family relationships, self-identity and ultimately, expected lifespan. Address each factor and how your design will improve these issues. For example, how will your facility help to improve lifestyle choices? Will you provide healthy eating choices or exercise programs?
•General course content
•At least one of the main theories of senescence and aging and their influence on the design of the facility
•Support from interviews with aging specialists and professionals
Assessment of your assignment:

Your paper will be evaluated for content, completeness in relation to requirements, and the competency of your writing skills. Your viewpoint and purpose of this assignment should be clearly established and sustained. Writing should follow the conventions of Standard American English, such as correct grammar, punctuation, etc. Concepts presented in your paper should be well-ordered, logical, and unified, as well as original and insightful. Your initial introduction should show a basic understanding and offer a clear description of the main thesis of your paper. Development of ideas should be logical, with clear transitions and supported with specific examples. Your work should display superior content, organization, style, and mechanics, as well as evidence of original thought. Use the APA style for all citations.

The text is your primary source of support. Your opinions also are valued; remember to indicate when a statement is your own conclusion, deduction, or opinion. Indicate clearly why you hold the opinion you are stating. Remember to give specific examples to support your statements.

Elaborate on and expand key points with examples from your own observations and readings, as well as those described by classmates on discussion posts. Be sure to credit and cite appropriately. Your main objective in completing this assignment is to illustrate your knowledge of the course material by creating the kind of residence that an older person would choose to live in, feel secure in, and enjoy being alive in.

Citing Sources

It is important to always attribute credit to the proper sources when relying on the text, articles, websites, or other sources. You must credit your work when you:

•Summarize concepts and theories that you learned in the text, articles, or from Internet sources.
•Use others’ ideas, theories, and concepts in constructing discussion question responses or completing assignments.
•Use direct quotes in the context of your assignment. (When quoting directly, you must use quotation marks.)
Your final paper must be your original work; plagiarism will not be tolerated. Be sure to review the Syllabus in terms of what constitutes plagiarism.

The Final Assignment will be due at the end of Unit 9.

Submitting your Assignment

Put your Assignment in a Word document. Save it in a location and with a name that you will remember. When you are ready to submit it, go to the Dropbox and complete the steps below:

•Click the link that says “Submit an Assignment.”
•In the “Submit to Basket” menu, select Unit 9: Final Assignment.
•In the “Comments” field, include at least the title of your Assignment.
•Click the “Add Attachments” button.
•Follow the steps listed to attach your Word document.
•To view your graded work, come back to the Dropbox or go to the Gradebook after your instructor has evaluated it.
please use this as one of the reference with citations

Paul W. Foos; M. Cherie Clark. Human Aging, Vitalsource for Kaplan University. 2nd Edition. Pearson Learning Solutions, 2013. VitalBook file. Bookshelf