2. consider a process consisting of five resources that are operated eight hours per day. the process works on three different products, a, b, and c: resource number of workers processing time for a [min./unit] processing time for b [min./unit] processing time for c [min./unit] 1 2 5 5 5 2 2 3 4 5 3 1 15 0 0 4 1 0 3 3 5 2 6 6 6 demand for the three different products is as follows: product a, 40 units per day; product b, 50 units per day; and product c, 60 units per day. assume that demand must be served in the mix described above (i. e., for every four units of a, there are five units of b and six units of c). (a) what is the average processing time in resource 2 (in minutes per unit)? 4.13 min/unit (b) what is the capacity of resource 2 (in units per day)? 232.45 units/day (c) what is the demand for resource 2 in hours per day? 10.3 hours/day (d) what is the available resource time at resource 2 in hours per day? 16 hours/day (e) what is the implied utilization of resource 2? 64.4%

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?