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4) Depreciation per annum using straight line = (Cost - Residual Value)/Useful Life

= ($40,000,000 - $40,000)/6 years = $6,660,000 per year

Depreciation Schedule using the straight line method (Amounts in $)

Date	Asset Cost (A)	Depreciation for the year (B)	Accumulated Depreciation (C)	Book Value (A-C)
01/01/19	40,000,000			40,000,000
12/31/19	40,000,000	6,660,000	6,660,000	33,340,000
12/31/20	40,000,000	6,660,000	13,320,000	26,680,000
12/31/21	40,000,000	6,660,000	19,980,000	20,020,000
12/31/22	40,000,000	6,660,000	26,640,000	13,360,000
12/31/23	40,000,000	6,660,000	33,300,000	6,700,000
12/31/24	40,000,000	6,660,000	39,960,000	40,000
Total		39,960,000

5) Depreciation per hour = (Cost - Residual Value)/Useful Life in hours

= ($40,000,000 - $40,000)/24,000 hours = $1,665 per hour

Depreciation Schedule using the straight line method (Amounts in $)

Date	Asset Cost (A)	Depreciation for the year (B)	Accumulated Depreciation (C)	Book Value (A-C)
01/01/19	40,000,000			40,000,000
12/31/19	40,000,000	($1,665*4,500 hrs) = 7,492,500	7,492,500	32,507,500
12/31/20	40,000,000	($1,665*6,000 hrs) = 9,990,000	17,482,500	22,517,500
12/31/21	40,000,000	($1,665*5,200 hrs) = 8,658,000	26,140,500	13,859,500
12/31/22	40,000,000	($1,665*4,300 hrs) = 7,159,500	33,300,000	6,700,000
12/31/23	40,000,000	($1,665*2,000 hrs) = 3,330,000	36,630,000	3,370,000
12/31/24	40,000,000	($1,665*2,000 hrs) = 3,330,000	39,960,000	40,000
Total		39,960,000

6) Depreciation rate using double declining balance = (1/Useful Life in years)*2

= (1/6 yrs)*2 = 0.333 i.e. 1/3

Depreciation Schedule using the Double Declining method (Amounts in $)

Date	Opening Book value (A)	*Depreciation for the year (B = A1/3)**	Accumulated Depreciation (C)	Closing Book Value (A-C)
12/31/19	40,000,000	13,333,333	13,333,333	26,666,667
12/31/20	26,666,667	8,888,889	22,222,222	17,777,778
12/31/21	17,777,778	5,925,926	28,148,148	11,851,852
12/31/22	11,851,852	3,950,617	32,098,765	7,901,235
12/31/23	7,901,235	2,633,745	34,732,510	5,267,490
12/31/24	5,267,490	1,755,830	36,488,340	3,511,660
Total		36,488,340

Link BD consists of a single bar 30 mm wide and 12 mm thick. Knowing that each pin has a10 mm diameter, determine the maximum value of the average normal stress in the link BD if θ = 15 degrees.

- June 05, 2021

Answer:

QUESTION 6 (a) The bar shown in Figure Q2(a) is subjected to tensile load of 150 Kn. If the stress in the middle portions is limited to 160 N/mm², determine the diameter of the middle portion. Find also the length of the middle portion if the total elongation of the bar is to be 0.25 mm. E E = 2.0 + 105N/mm². (12 marks) 150 KN 10 cm DIA 10 cm DIA 150 KN 45 cm Figure Q6(a) (b) A brass bar, having cross-section area of 900 mm², is subjected to axial forces as shown in Figure Q2(b), in which AB = 0.6 m, BC = 0.8 m, and CD = 1.0 m. Find the total elongation of the bar. E = 1.0 + 105N/mm2 . (8 marks) Page 4 of 5 B D 40 KN 70 KN 20 KN 10 KN Figure Q6(b) (TOTAL = 20 MARKS)

- June 05, 2021

Question: Show transcribed image text Answer:

The Devon Motor Company produces motorcycles. During April,the company purchased 8,000 batteries at a cost of $10 per battery.Devon withdrew 7,600 batteries from the storeroom during the month.Of these, 100 were used to replace batteries in motorcycles beingused by the company's traveling sales staff. The remaining7,500 batteries withdrawn from the storeroom were placed inmotorcycles being produced by the company. Of the motorcycles inproduction during April, 90% were completed and transferred fromwork in process to finished goods. Of the motorcycles completedduring the month, 30% were unsold at April 30. (There were noinventories of any type on April 1).

- June 05, 2021

Question: The Devon Motor Company produces motorcycles. During April,the company purchased 8,000 batteries at a cost of $10 per battery.Devon withdrew 7,600 batteries from the storeroom during the month.Of these, 100 were used to replace batteries in motorcycles beingused by the company's traveling sales staff. The remaining7,500 batteries withdrawn from the storeroom were placed inmotorcycles being produced by the company. Of the motorcycles inproduction during April, 90% were completed and transferred fromwork in process to finished goods. Of the motorcycles completedduring the month, 30% were unsold at April 30. (There were noinventories of any type on April 1). 1. Determine the cost of batteries that would appear in eachof the following accounts at April 30. a) raw materials b) work in process c) finished goods d) cost of goods sold e) selling expanse 2. Specify whether each of the above accounts would appear onthe balance sheet or on the income statement at April 30. Answer:...

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Link BD consists of a single bar 30 mm wide and 12 mm thick. Knowing that each pin has a10 mm diameter, determine the maximum value of the average normal stress in the link BD if θ = 15 degrees.

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