EXERCISE 9–1 Prepare a Flexible Budget LO9–1 Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company’s planning budget for May appears below:

Puget Sound Divers Planning Budget for the Month Ended May 31

Budgeted diving-hours (q) : 100

Revenue ($365.00q) : $36,500

Expenses:

Wages and salaries ($8,000 + $125.00q) : 20,500

Supplies ($3.00q) : 300

Equipment rental ($1,800 + $32.00q) : 5,000

Insurance ($3,400) : 3,400

Miscellaneous ($630 + $1.80q) : 810

Total expense : 30,010

Net operating income : $ 6,490

During May, the company’s actual activity was 105 diving-hours.

Required: show all the work process

Using Exhibit 9–5 as your guide, prepare a flexible budget for May.

Acolleague from the plant in germany has arrived at the chicago plant to share insights on a recent product line changeover implemented in germany. this changeover has saved thousands of euros at the german facility, but jim does not think it will work in the united states. jim feels that there is a completely different attitude towards work and innovation in the u.s., and in fact, thinks the german facility is technologically behind his plant. additionally, the colleague often mispronounces words when he speaks english, and doesn't dress appropriately for the u.s. office. he showed up to work on the plant floor in a formal suit and tie, with dress shoes that had a slippery sole. however, the colleague is a guest, and it is important that jim pretends to be interested. identify the listening barriers. check all that apply. thought speed grandstanding faking attention nonverbal distractions psychological barriers