Case Study 2

Case film 2 Springfield Express is a luxury rider carrier in Texas. All seats ar first class, and the fol griming(a) data be available Number of seats per passenger carry car 90 Average load factor (percentage of seats filled) 70% Average to the full passenger f be $ 160 Average variable cost per passenger $ 70 primed(p) operating cost per month $3,150,000 Formula tax = social units S overaged * Unit price ploughsh are beach = tax income All Variable speak to share Margin Ratio = Contribution Margin/Selling footing Break Even Points in Units = (Total Fixed bells + Target scratch )/Contribution Margin Break Even Points in Sales = (Total Fixed Costs + Target Profit )/Contribution Margin Ratio Margin of Safety = Revenue Break Even Points in Sales layer of Operating Leverage = Contribution Margin/Net Income Net Income = Revenue Total Variable Cost Total Fixed Cost Unit Product Cost using Absorption Cost = (Total Variable Cost + Total Fixed Cost)/ of units a. Contr ibution molding per passenger =$160 $70 = $90Contribution bound ratio =$90/$160=56. 25% Break-even come in in passengers = Fixed costs/Contribution Margin = $ 3,150,000/$90 Passengers =35,000 Break-even point in dollars = Fixed Costs/Contribution Margin Ratio = $ 3,150,000/56. 25% $ 5,600,000 b. elaborate of seats per train car (remember load factor? )= 90 * 70% = 63 seating area filled Compute of train cars (rounded) = 35,000/63 = 556 train cars filled c. Contribution margin = $ one hundred ninety $70 = $120 Break-even point in passengers = refractory costs/ contribution margin =$ 3,150,000/$120 Passengers = 26,250 BE = 90 seats *60% = 54 drag cars (rounded) = 26,250/54 = 486 d. Contribution margin = $190 $90 = $70 Break-even point in passengers = Fixed costs/Contribution Margin = $ 3,150,000/$70 Passengers =45,000 BE = 90 seats *70% = 63 Train cars (rounded) = 45,000/63 = 714 e. Contribution margin = $205 $85 = $120 (P = Passengers) Sales205*P Variable Exp. 085*P Contr ibution M. 120*P Fixed Exp. 3,600,000 PretaxX revenue enhancement Exp. X*30% Net Income Op. 750,000 750,000 = X 0. 3X (X (1 0. 3) = 750,000/(1-0. 3) = X X=$ 1,071,428. 57 (Pre-Tax) $ 1,071,429= 120P $ 3,600,000 = $ 1,071,429 + $ 3,600,000= 120P = 4,671,429/120= P P =38,928 f. Contribution margin = $120 $70 = $50 of discounted seats = 90*70% 90*80% ( disparity is 10% 90*10% = 9 Seats Contribution margin for discounted fares X discounted seats = $50 * 9 Seats = $450 50 Train *$ 450 train cars per day * 30 days per month= $675,000 $ 675,000 (-) $ 180,000 additional fixed costs = $495,000 pretax income. g. 1. Compute Contribution margin avenue 1 Route2 boilersuit Mix Sales160*Pclxxv*P335 *p Variable Exp. 070*P070*P140 *p Contribution M. 090*P105*P195 *P Route 1 Contribution Margin Ratio =$90/$160=56. 5% Route 2 Contribution Margin Ratio =$105/$clxxv=60% Over alone Contribution Margin Ratio =$195/$335=58. 20% assist Yes, it should, beca persona the CMR is greater with the two ro utes. 2. BE = 90 * 60% = 54 Seats filled Contribution margin = $175 $70 = $105 (P = Passengers) Sales175*P (54 Seats) Variable Exp. 070*P Contribution M. 105*P Fixed Exp. 3,150,000+250,000=3,400,000 Pretax120,000 120,000 = (105P*(54 Seats)) 3,400,000 = 3,520,000 = 5,670P = 3,520,000/5,670 = P P=621 621/54 =12 train cars 3. Contribution margin = $175 $70 = $105 BE = 90 seats *75% = 68Contribution margin = $175 $70 = $105 (P = Passengers) Sales175*P (68 Seats) Variable Exp. 070*P Contribution M. 105*P Fixed Exp. 3,150,000+250,000=3,400,000 Pretax120,000 120,000 = (105P*(68 Seats)) 3,400,000 = 3,520,000 = 7,140P = 3,520,000/7,140= P P=493 493/68 = 7 train cars 4. Springfield should consider Qualitative factors such as (1) erect on employee morale, schedules and other internal elements (2) relationships with and commitments to older and new suppliers (3) effect on present and future customers and (4) long-term future effect on positiveness and new businesses.Case train 2Chapter 2 Case Study Summary 1 21-year old woman that has had type 1 diabetes for the yesteryear 8 years, was brought to the hospital in a coma. She was prescribed to take 92 units of insulin a day to cite her sugar aims within normal limits and hinder excess sugar in her water supply. Upon admission she was hypontensive, tachycardic and hyperventilating.Her labs show she is acidonic, arterial rake ascorbic acid dioxide levels were broken, livestock type O tension is normal, hydrogen atomic number 6ate levels are authentically start indicating metabolic acidosis, low sodium levels, slightly lavishly level of potassium, Chloride level is on the low end of normal, very high levels of tide rip urea and nitrogen, total nose candy dioxide levels are really low, extremely high sugar levels and high creatinine levels. She sorted positive for ketones. She recieved 8 units of regular insulin with an IV and 8 units per arcminute by IV infusion pump.Her split sugar levels began to d rop at to the highest degree 100 mg/dL each hour. After septenary hours her breathing and pH went back to normal, following an injection of intravenous sodium hydrogen carbonate to raise her pH and spry IV runnys and electrolyte replacement. 1. It seems her type 1 diabetes is uncontrolled. As her proboscis could not use the sugar and there is not enough insulin, fatten up was used for sack instead. During fat breakdown, byproducts called ketones are developed. Ketone bodies are acidic and dangerous when it build up in the body create all her symptoms upon admission. . Yes, her pH levels became normal. Meaning her bicarbonate levels increase to compensate for the increased hydrogen proton levels in her blood. 3. When the body uses fat for energy instead of sugar, the body creates a byproduct called ketones. Since this is a byproduct, it flows by the renal system delay to be expelled from the body. Normally, the existence of ketone bodies are notice through a urine sample. 4 . The potassium results were high which can usher rough problem with her kidneys. 5.The low sodium results are based on the fact that sodiums job in the body is to keep halal acid-base symmetry (homeostasis). Sodium has alkaline properties so if the levels are low the acid levels willing be higher. 6. Diabetes can dissemble normal control of BP and can vex damage to the nerves give the blood vessels. When the blood pressure lowers the glomerular filtration rate decreases. 7. Anion gap measures of anions in the arterial blood. Anion gap equals chloride plus bicarbonate minus sodium Na-(Cl + HCO3-).The long-suffering has a anion gap of 30. Normal levels are 7 to 16. 8. Osmolality measures the concentration of all chemical particles found in the fluid part of blood. Normal value range from 275 to 295. The patient has a osmolality of 351. 1 Summary 2 14 year old boy that was never vaccinated against poliomyelitis got the sickness late summer. He was hospitalized and needed a r espirator during the severity of the illness. at one time he began to recover, they took him off the respirator with no apparent effects. Days later(prenominal) a blood analysis revealed the following. H level is slightly acidic, carbon dioxide levels are high and indicate some respiratory acidosis, blood type O level is low, bicarbonate level is high, sodium levels are normal, potassium is normal, chloride level is slightly low, and total carbon dioxide levels are high. 1. It seems the patient has respiratory acidosis. drudgery of carbon dioxide occurs fast and the failure of proper ventilated increases the carbon dioxide in the blood. 2. Buffers are normal compensatory mechanisms to respond to the acidosis. 3.Yes, the HCO3 (bicarbonate) test is elevated and bicarbonate is a buffer. 4. Acute respiratory acidosis is when a blustering failure of ventilation occurs. inveterate respiratory acidosis may be tributary to many disorders. 5. Total CO2 measures the serum bicarbonate an d available forms of carbon dioxide. Bicarbonate takes up about 95% of the total. They take the bicarbonate measurements by the sample of the venous blood and arterial blood gas analysis. 6. Chloride levels are slightly lower imputable to respiratory muscle weakness.Case Study 2Chapter 2 Case Study Summary 1 21-year old woman that has had type 1 diabetes for the past 8 years, was brought to the hospital in a coma. She was prescribed to take 92 units of insulin a day to maintain her sugar levels within normal limits and prevent excess sugar in her urine. Upon admission she was hypontensive, tachycardic and hyperventilating.Her labs show she is acidonic, arterial blood carbon dioxide levels were low, blood oxygen tension is normal, bicarbonate levels are really low indicating metabolic acidosis, low sodium levels, slightly high level of potassium, Chloride level is on the low end of normal, very high levels of blood urea and nitrogen, total carbon dioxide levels are really low, extrem ely high sugar levels and high creatinine levels. She time-tested positive for ketones. She recieved 8 units of regular insulin through an IV and 8 units per hour by IV infusion pump.Her blood sugar levels began to drop at about 100 mg/dL each hour. After seven hours her breathing and pH went back to normal, following an injection of intravenous sodium bicarbonate to raise her pH and vigorous IV fluids and electrolyte replacement. 1. It seems her type 1 diabetes is uncontrolled. As her body could not use the sugar and there is not enough insulin, fat was used for fuel instead. During fat breakdown, byproducts called ketones are developed. Ketone bodies are acidic and dangerous when it build up in the body causing all her symptoms upon admission. . Yes, her pH levels became normal. Meaning her bicarbonate levels increased to compensate for the increased hydrogen proton levels in her blood. 3. When the body uses fat for energy instead of sugar, the body creates a byproduct called ket ones. Since this is a byproduct, it flows through the renal system waiting to be expelled from the body. Normally, the existence of ketone bodies are detected through a urine sample. 4. The potassium results were high which can indicate some problem with her kidneys. 5.The low sodium results are based on the fact that sodiums job in the body is to keep proper acid-base equilibrium (homeostasis). Sodium has alkaline properties so if the levels are low the acid levels will be higher. 6. Diabetes can affect normal control of BP and can cause damage to the nerves supplying the blood vessels. When the blood pressure lowers the glomerular filtration rate decreases. 7. Anion gap measures of anions in the arterial blood. Anion gap equals chloride plus bicarbonate minus sodium Na-(Cl + HCO3-).The patient has a anion gap of 30. Normal levels are 7 to 16. 8. Osmolality measures the concentration of all chemical particles found in the fluid part of blood. Normal values range from 275 to 295. Th e patient has a osmolality of 351. 1 Summary 2 14 year old boy that was never vaccinated against poliomyelitis got the disease late summer. He was hospitalized and needed a respirator during the severity of the illness. Once he began to recover, they took him off the respirator with no apparent effects. Days later a blood analysis revealed the following. H level is slightly acidic, carbon dioxide levels are high and indicate some respiratory acidosis, blood oxygen level is low, bicarbonate level is high, sodium levels are normal, potassium is normal, chloride level is slightly low, and total carbon dioxide levels are high. 1. It seems the patient has respiratory acidosis. Production of carbon dioxide occurs fast and the failure of proper ventilated increases the CO2 in the blood. 2. Buffers are normal compensatory mechanisms to respond to the acidosis. 3.Yes, the HCO3 (bicarbonate) test is elevated and bicarbonate is a buffer. 4. Acute respiratory acidosis is when a abrupt failure o f ventilation occurs. Chronic respiratory acidosis may be secondary to many disorders. 5. Total CO2 measures the serum bicarbonate and available forms of carbon dioxide. Bicarbonate takes up about 95% of the total. They take the bicarbonate measurements by the sample of the venous blood and arterial blood gas analysis. 6. Chloride levels are slightly lower due to respiratory muscle weakness.