9. The rate constant for a reaction at 230 °C is found to be exactly twice the value at 220 °C. Calculate the activation energy.

 1. Prepare a cash budget for Sunnys for the months of July through September 2020. (18%)

2. Suppose Sunnys is interested in maintaining a minimum cash balance of $10,000. Will the company be able to maintain such a balance during all three months analyzed? Following the above demand and cash budget, what suggestion do you propose for Sunnys having a suitable cash management strategy. (5%)

 (1) How to evaluate the performance of the vising nurse program in 2020 with the information provided above? Provide a schedule showing your evaluation and comments on the 2020 results. How many patients should have been served in 2020 for $2,794,760 if costs had been under control? (20%)

(2) The number of visits reduced dramatically in the first quarter of 2020 due to the COVID-19 outbreak. Andy raised the question of why unused budget cannot be carryforward to the next period. Explain to Andy about the pros and cons of budget lapsing and what he can do to enjoy the benefits of the system while avoiding the undesirable consequences. (6%)

(3) Andy just heard about participative budget and is evaluating the possibility of adopting such budgeting process. Explain to Andy what a participative budget is. What are the major advantages of participative budgets? What caution must be exercised in their use? (9%) Write a memo to Andy Chen in response to his request. Outline your response in bullet form or numbered points.

 1.Explain the relationship between value chain analysis and ABC system? (5%)

2. Explain how ABC system refines traditional costing system? (5%)

Guam food company was established in 2000. Its product categories are quite diverse, including alcoholic beverages, juices, pasta, and snacks, etc. After 10 years of stagnant growth and in order to solve the cost problems, the ABC system was implemented in 2019. The information generated by ABC system was available in 2020 as follows: Required: You work in the management accounting department of Guam Co. The CEO asks you to analyze the information above. Please provide the report to the CEO, including suggestions, reasons, and actions. (20%)

(a) The first law of thermodynamics

(b) Ideal gas

110年 - 110 國立宜蘭大學_碩士班招生考試_食品科學系：食品科學 (含食品加工、食品化學)#102133

109年 - 109 國立宜蘭大學_碩士班招生考試_食品科學系：食品科學(含食品加工、食品化學)#103077