Roxbury Manufacturing Company Assignment Example | Topics and Well Written Essays - 250 words

Roxbury Manufacturing Company - Assignment Example Calculating the DOL for 2011 and 2012 to explain the 20% decline in profit from a 10% decline in sales; The DOL is calculated as follows; Degree of Leverage (DOL) = Contribution Margin/ Operating Income Assume that the first year is (2011); The DOL for 2011 = Contribution Margin/ Operating Income = [1,000, 000/500,000] = 2 In response to a 10% decline in sales, the operating income (profit) will decline by; 2*10% = 20% in 2011. Assume that the first year is (2012); The DOL for 2012 = Contribution Margin/ Operating Income = [900,000/ 400,000] = 2.25 In response to a 10% decline in sales, the operating income (profit) will decline by; 2.25*10% = 22.5% in 2012. Now, assuming the following changes happen; - Sales decline again by 10% The sales for the year 2013 would be; [90/100*$ 3,600,000] = $ 3,240,000 - By cutting wastage, costs can be reduced by $120,000 The variable expenses for the year 2013 would be; [$ 2,700,000 - $120,000] = $2,580,000 The Revised Income Statement, if the above changes are made will appear as shown below:

The Constitution and the U.S. Government branches Assignment

The Constitution and the U.S. Government branches - Assignment Example To gain efficiency in subsequence, the US Constitution has significantly divided the federal government into three branches i.e. Legislative Branch, Executive Branch and Judiciary Branch (Trethan, 2013). Article 1 of the US constitution describes its Legislative Branch, which includes two main bodies – namely ‘House of Representatives’ and ‘Senate’, collectively known as Congress. These bodies are vested with the authority to frame laws for the nation. Article 2, correspondingly describes the Executive Branch, which is governed by the US President. The President of the nation executes the federal laws as well as makes necessary recommendation regarding new laws (Minnesota House of Representatives Public Information Services, 2014). Additionally, in accordance to this branch, the President directs the national defense as well as formulates foreign policies and endures the various ceremonial duties. The third constitutional branch, as mentioned under the US Constitution is the Judicial Branch. Article 3 of the constitution herewith covers the Judicial Branch, which is headed by the US Supreme Court. In this regard, the key power of this branch is to un derstand and evaluate the entire Constitution, appraise laws and make decisions relevant to various cases that are engaged with the rights of the states (Mount,