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Last Updated: December 9, References Tested. This article was co-authored by our trained team of editors and cardboard boat regatta plans 300 who validated it for accuracy and comprehensiveness. There are 11 references cited in this article, which can be found at the bottom of the page. The wikiHow Video Team also followed the article's instructions and verified that they work. This article has been viewed 88, times.

Learn more Building a cardboard boat is a fun project for kids and adults alike! Whether you just want to have some summer fun or are gunning to win your local cardboard boat regatta, you can build your own cardboard boat at home without spending a lot of money.

All you need are basic materials, some creativity, and a few hours. Variation: Regwtta you want a simple boat, start cardboard boat regatta plans 300 a sturdy cardboard box cardbpard any size you like from a small shoe box to a giant refrigerator box. Cover the seams with reinforced paper tape and paint the entire box with latex xardboard house paint to seal it. Tip: Use at least 2 layers of cardboard for the hull and 3 layers of cardboard for the bottom of the boat.

Tip: Paint both the inside and the outside of the boat. We've been helping billions of boxt around the world continue to learn, adapt, grow, and thrive for over a decade. Every dollar contributed enables us to keep providing high-quality how-to help to people like you. Please consider supporting our work with a contribution to wikiHow.

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Avoid using any materials that are forbidden, which may include pretreated or waxed cardboard, wood, metal, plastic, fiberglass, Styrofoam, screws, epoxy, and certain caulking compounds, glues, adhesives, or paints.

Many regattas insist that the crew area must be open for safety reasons in case the boat begins to sink. Build a flat-bottom boat to prevent it from tipping. Though there are lots of different types of boats, a flat-bottom boat is the best type to construct from cardboard since it is more stable than other designs.

Similarly, a wider boat displaces more water and will fare better than a long, narrow boat. If you want a bit more flair, try making a V-shaped hull. Reinforce the sides of the boat to keep it from collapsing. Plan to install a strong, horizontal piece of cardboard across the width of the boat to make it sturdier.

You can either position this reinforcement piece so it separates the cardboard boat regatta plans 300 from the crew compartment or put it in the center of the boat to create 2 separate crew compartments�just be sure to balance the weight in. Determine the dimensions of the boat based on the size of your crew.

Plan to keep the width of the boat between 24 and 32 inches 61 and 81 cardboard boat regatta plans 300 wide, depending on how many people will sit abreast to paddle the boat. Make the sides of the boat between 10 and 18 inches 25 and 46 cm tall so that you can easily bota the water with your paddles. For a small group, you can use a length of 3�6 feet 0. Calculate how much water your boat will displace to ensure it can hold your crew.

To ensure the boat can hold the weight of the people in it without sinking, do your calculations carefully. Find the volume of your boat, and therefore how much water cardboard boat regatta plans 300 will displace, by multiplying the length by the width by cardboare height.

To find cardboard boat regatta plans 300 how much weight the boat can hold, multiply the volume of your boat in cubic feet by For instance, if the boat is 10 feet long, 3 pans wide, and 1 foot tall, the volume is 30 cubic feet. Multiply 30 ft 3 by Sketch and build a small cardboard boat regatta plans 300 model, then test it. Use solid lines to indicate folds and dashed lines to noat cuts.

Regatts, build a small llans of the boat out of cardboard. Test it in a sink or basin full of water and note if there are any problematic parts of your design.

For example, if your finished boat will be 10 ft by 3 ft by 1 ft, switch the cardboard boat regatta plans 300 to inches to make the boat smaller but keep the model proportionate�make your model 10 inches by 3 inches by 1 inch. Fill the model boat with coins or rocks that are proportionate to the weight of your crew to ensure it will float. Part 2 of Use big, flat sheets of corrugated cardboard.

Corrugated cardboard is much stronger than regular cardboard. The fewer seams you have, the more watertight the boat will be. Make sure the corrugation or grain of the cardboard runs vertically along the length of the boat.

Cut or fold the pieces carvboard to shape your boat. Use the sketch and model you made earlier to guide your work. Use a yardstick to make straight lines, trace them with a marker or pen, and use a box cutter to cut the cardboard.

Work carefully and measure twice before you cut to prevent mistakes! Use a tool like a screen roller to crease the cardboard before you fold it for the cleanest results. If you have multiple pieces of cardboard you need to attach, use wood glue to ensure they adhere completely.

Thoroughly coat cardboard boat regatta plans 300 of the joints or pieces of cardboard with an even layer of wood glue, then cardboard boat regatta plans 300 it to the adjoining piece.

Let the glue dry for an hour or more, cardboard boat regatta plans 300 remove the clamps. Cover the seams with reinforced paper tape. Reinforced paper tape will both adhere and hold up the best compared to other types of tape. Cover both the inside and outside of each seam with several pieces of tape to ensure they are watertight and no cracks or crevices are exposed.

Similarly, clear tape melts when you paint it. Part 3 of Seal the cardboard with latex paint. Use exterior house paint to decorate and seal your boat. Avoid using oil-based paint, since most regattas forbid it because it can leave oil in the water, or water-based paint, which will dissolve in the water.

Use large rollers or paintbrushes to coat all of the cardboard in a light, even layer of paint. If you want to add a second layer of paint, rdgatta at least 4 hours between coats.

Decorate the boat to match your theme. Now you get to have fun decorating the boat to match your theme. Put your boat in the water a few minutes before the race. Even though you may be tempted, avoid testing the boat before the regatta since the cardboard could start cardboard boat regatta plans 300 deteriorate.

Have one crew cardboard boat regatta plans 300 climb in at cardboard boat regatta plans 300 time. Stay toward the back of the boat to prevent the hull from sinking. Yes No. Not Helpful 9 Helpful Yes, if it is big enough, unless you plan on setting sail in actual water. Even a cardboard boat would not work for use in real water.

But, in the future, if cardboard boat regatta plans 300 parents tell regtta not to do something, you probably shouldn't do it. Not Helpful 25 Helpful Yes, if it can hold a passenger, then it can definitely hold 6 rocks! You can test it beforehand with a scrap model if you are still not sure. Not Helpful 7 Helpful If I make the boat big enough for a human and I cover it in duct tape with pool noodles on each side, would it hold me up on the water?

Probably, but depending on the weight of the person, you might need to add more pool noodles. Not Helpful 11 Helpful The boat should be big enough to hold your crew. So, depending on how tall your crew members are, then that's how big your boat should be but also remember about reinforcing your boat and the weight of the boat so it won't sink!

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Show all your calculation, rounding to the nearest whole unit. A company plans to market a new product. It has received a order of 5, units from a client. The estimated costs of producing each unit of the new product are:. This year, Chuck took out a loan to purchase some raw land for investment. He plans to itemize his deductions so he can use the interest expense to offset his investment income.

What tax issues should Chuck consider? Chad is divorced and has custody of Brett, his year-old-son. Joyce is a single, cash-method taxpayer. What is the amount of state income taxes Joyce may include as an itemized deduction for ? What is the allowed itemized deduction for state income taxes for ? What is her taxable income for ? What is her AGI for ? Jayadev Athreya has started his first job. How much will Jayadev have at the end of 45 years?

Turnbull Corp. Regatta, Inc. Investors buying the bond today can expect to earn a yield to maturity of 6. Assume annual coupon payments. Round to the nearest dollar. The accumulation of accounting data on the basis of the individual manager who has the authority to make day-to-day decisions about activities in an area is called:.

Which of the following financial statements is concerned with the company at a point in time? The group of users of accounting information charged with achieving the goals of the business is its:. Which of the following is an advantage of corporations relative to partnerships and sole proprietorships?

Teakap, Inc. How much long-term debt does the firm have? Gateway, Corp. The process of evaluating financial data that change under alternative courses of action is called:. What was the rate of return for owning Serox in the most recent year? Round to the nearest percent. Johnny Ringo Company uses the weighted-average method in its processing costing system.

All materials are added at the beginning of the process and conversion costs are incurred uniformly. During the month, units were completed and transferred out. The department incurred the following costs:. Round your answer to the nearest dollar. Stagecoach collects sales on account in the month after the sale. Stage coach projects the following cash receipts from customers:. TheQEC Company owns and operates an amusement park.

The equipment is depreciated using the straight-line method over its estimated life of17years. It was given to the First National Bank onSeptember17and is due to be repaid indays after that date. Note: Assume a day year in any computations. During the Christmas holiday season,QEC Company ran a promotion for park admission tickets valid during the next year. The sales amount was credited to Admissions Revenue. Compute the amount of the following account balances that should be shown on the income statement for the year:.

Equipment is depreciated using the straight-line method over the estimated life of12 years with zero estimated salvage value. All purchases of office supplies are charged to Office Expense when purchased.

Ladanza Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. To the nearest whole cent, what should be the average sales commission per unit at a sales volume of 40, units?

Discuss the differences between traceable costs and common costs. Mikell supplies acetylene and other compressed gases to industry. Payment for merchandise is made in the month following the purchase.

Required 20 points : a. Prepare Cash Budgets for November and December. The Charlotte Company produces a single product. In Year 2, the company again sold 40, units, but increased production to 50, units. Required 15 points : a. Compute the unit product cost for each year under absorption costing and under variable costing. Prepare an income statement for each year, using the contribution approach with variable costing. Reconcile the variable costing and absorption costing income figures for each year.

Explain why the net operating income for Year 2 under absorption costing was higher than the net operating income for Year 1, although the same number of units were sold in each year.

Show all calculations supporting your responses! Required 10 points : a. Would it be in the best interests of the company to make this investment? Which one of the following is an example of unsystematic risk? The federal government lowers income taxes. The inflation rate increases unexpectedly. Interest rates decline by one-half of one percent.

An oil tanker runs aground and spills its cargo. What is the total amount of your dividend income to date from this investment?

The company had , shares of common stock outstanding throughout None of the bonds were converted in Round answer to 2 decimal places, e. A portion of the statement of income and retained earnings of Pierson Inc. Note 1. During the year, Pierson Inc. At the end of the current year, Pierson Inc. On April 1 of the current year, Pierson Inc. Each bond carried two detachable warrants. No fair value can be determined for the Jacob Company bonds. Interest is payable on December 1 and June 1.

Prepare in general journal format the entry to record the issuance of the bonds. Credit account titles are automatically indented when amount is entered.

Do not indent manually. Interest is to be paid semiannually on June 30 and December Accrued interest at March 31 will be paid on the next interest date. Which of the following steps is the most critical for preparing an effective 6 Month Buying Plan? Planning inventory turnover B. Preparing the sales forecast C. Planning the monthly flow of receipts D. Planning retail reductions. I would not plan an increase to last year. The following represents the monthly distribution of sales that has transpired for a department for the past two spring selling seasons.

How would you plan the distribution of sales by month for Spring ? You are made retail buyer of a department that is new to the store. I would not plan markdowns because they erode gross margin profit. Which of the following activities might a retail buyer be held responsible for?

Identifying sales opportunities that are consistent with the identity of the brand and the lifestyle of the customer B. Developing a buying plan that invests assets to maximize productivity and return on investment C.

Managing inventories on an ongoing basis to react to current trends and maximize the potential for building sales and profits D. All of the Above Reviews There are no reviews yet.

In its first year of operations, , the company incurred the following costs. Variable Cost per Unit Direct materials??? During , the company sold 80, lures and produced 95, lures. Are not-for-profit organizations less efficient than profit-making organizations? Why or why not? How does the lack of a clear-cut performance measure, such as profits, affect the strategic management of a not for-profit organization?

What are the pros and cons of strategic piggybacking? What are the pros and cons of mergers and strategic alliances? Should not-for-profits engage in alliances with business firms? A number of not-for-profit organizations in the United States have been converting to profit making. Why would a not-for-profit organization want to change its status to profit making? What are the pros and cons of doing so? Willow Company is considering purchasing a car or leasing it.

The Company is asking you for an analysis of what you think they should do and give them a recommendation. Include in your answer the present value of the lease payments. HINT: All lease payments are made at the beginning of each year.

It is not necessary to include the present value of all other payments. The purchase price of the car is at the beginning of the period. This problem requires that you use incremental analysis to answer the question. The following information is from the materials requisitions and time tickets for Job completed by Wright Boats. The requisitions are identified by code numbers starting with the letter Q and the time tickets start with W.

During March , Kent began and completed Job No. What is the predetermined overhead rate for year ? Use the information on the following job cost sheet. Job No. Amount Time-Ticket No. Amount Rate Amount Mar. Round your answer to the nearest whole number. At year-end, the Goods in Process Inventory account shows the following. Determine the overhead rate used based on direct material cost. Only one job remained in the goods in process inventory at December 31, How much direct labor cost and overhead cost are assigned to it?

Round your answers to the nearest dollar amount. The United Fund raises money from individuals and distributes it to other organizations. She is currently interviewing for a new position with Maxiscribe, Inc. He has discovered that TransLouisiana has been illegally paying state environmental employees so that they will not charge TransLouisiana with dumping highly toxic chemicals into the bayous. Thorough discloses this information to the state attorney general.

Jill Burnett, CPA, was hired by Cooper Corporation to supervise its accounting department in preparing financial statements and presenting them to senior management.

Due to considerable time incurred on other financial activities, Burnett was unable to supervise the accounting staff adequately. Required: Prepare the general journal entries to record the transactions of Piper Ltd for the events outlined above. Show all workings. Ignore preference share dividend payments. Question 2: Gravatt Ltd, which operates in the mining industry, decided not to comply with the accounting standard AASB on tax-effect accounting.

If it had done so, its profit would have been significantly reduced. The annual report of the company revealed that the auditors had qualified the accounts. The auditors noted that no deferred tax liability had been recognised, in contravention of the accounting standard.

The directors believed that neither current tax liability nor a deferred tax liability was necessary as the company was making tax losses because of huge allowable deductions available for exploration and development costs.

These exploration and development costs were treated as assets in the accounting records. The directors stated that a deferred tax liability should be recorded only when it is probable that the company will be liable to pay income tax. At this stage it is unclear when that will be. Required 1. Explain how exploration and development costs create a deferred tax liability. The machine has an expected useful life of eight years, and Kookaburra Ltd adopts the straight-line Cardboard Boat Plans Pdf Expert method of deprecation.

Kookaburra Ltd measures plant at fair value. For the year ending 30 June a Prepare the necessary journal entries to account for the depreciation and revaluation of plant. Dividends have grown at the rate of 4. If the cost of common equity for the firm is As a member of the Finance Department of Ranch Manufacturing, your supervisor has asked you to compute the appropriate discount rate of use when evaluating the purchase of new packing equipment for the plant.

To finance the purchase, Ranch Manufacturing will sell year bonds paying 7. What discount rate should you use to evaluate the equipment purchase? Abe Forrester and three of his friends from college have interested a group of venure capitalists in backing their busines idea. The proposed operation would consist of a series of retail outlets to distribute and service a full line ot vacuum cleaners and accessories.

These stores would be located in Dallas, Houston, and San Antonio. The debt funds raised under Plan B have no fixed maturity date, in that this amount of financial leverage is considered a permanent part of the firms capital sructure.

Initially the corporation will operate in the southern region of Tennessee, Georgia, north Carolina, and South Carolina. A small group of private investors in the Atlanta, Georgia area is interested in financing the startup company and two financing plans have been put forth for consideration:. The first plan plan A is an all-common-equity capital structure.

The use of financial leverage is considered to be a permanent part of the firms capitalization, so no fixed maturity date is needed for the analysis. Find the EBIT indifference level associated with the two financial plans. Taking this into consideration, which plan will generate the higher EPS?

Profitability Index versus NPV Hanmi Group, a consumer electronics conglomerate, is reviewing its annual budget in wireless technology.

It is considering investments in three different technologies to develop wireless communication devices. Consider the following cash flows of the three independent projects for Hanmi. Assume the discount rate for Hanmi is 10 percent. Assume the discount rate for AZ-Motorcars is 10 percent.

Based on this analysis, is incremental IRR analysis necessary? If yes, please conduct the analysis. The facility is to be fully depreciated on a straight-line basis over seven years. It is expected to have no resale value after the seven years. The revenues are expected to increase at the inflation rate of 5 percent. The real discount rate is 8 percent. The corporate tax rate is 34 percent.

Sanders has other ongoing profitable operations. Should the company accept the project? FreshPak Corporation manufactures two types of cardboard boxes used in shipping canned food, fruit,.

The canned food box type C and the perishable food box type P have the following. Indirect material ����������������������������������������������..

Indirect labor ������������������������������������������������ 50, Utilities ��������������������������������������������������� 25, Property taxes �����������������������������������������������.. Insurance �������������������������������������������������.. Depreciation ������������������������������������������������. Total ����������������������������������������������������.

Advertising �������������������������������������������������� 15, Management salaries and fringe benefits �����������������������������������. Clerical wages and fringe benefits ��������������������������������������� 26, Miscellaneous administrative expenses ������������������������������������. Total �����������������������������������������������������.

Box type C �����������������������������.. Box type P �����������������������������.. The following inventory information is available for the next year.

The unit production costs for. Box type C ��������������������������.. Box type P ��������������������������.. Paperboard �������������������������� 15, pounds 5, pounds. Corrugating medium ���������������������..

Required: Prepare a master budget for FreshPak Corporation for the next year. Assume an income tax rate of 40 percent. Include the following schedules. Budgeted income statement.

Hint: To determine cost of goods sold, first compute the manufacturing cost per unit for each type of box.

Include applied manufacturing overhead in the cost. True False. Question 3 2 points Save Current maturities of long-term debt are often identified as long-term debt due within one year on the balance sheet. Question 4 2 points Save Bond interest paid by a corporation is an expense, whereas dividends paid are not an expense of the corporation.

Question 5 2 points Save A debenture bond is an unsecured bond which is issued against the general credit of the borrower. Question 7 2 points Save Discount on bonds is an additional cost of borrowing and should be recorded as interest expense over the life of the bonds.

Question 8 2 points Save A corporation that issues bonds at a discount will recognize interest expense at a rate which is greater than the market interest rate. Question 9 2 points Save If bonds are issued at a discount, the issuing corporation will pay a principal amount less than the face amount of the bonds on the maturity date.

Question 10 2 points Save If bonds are issued at a premium, the carrying value of the bonds will be greater than the face value of the bonds for all periods prior to the bond maturity date. Question 11 2 points Save If the market interest rate is greater than the contractual interest rate, bonds will sell at a discount.

Question 13 2 points Save The carrying value of bonds is calculated by adding the balance of the Discount on Bonds Payable account to the balance in the Bonds Payable account.

Question 14 2 points Save The loss on bond redemption is the difference between the cash paid and the carrying value of the bonds. Question 15 2 points Save Bonds that mature at a single specified future date are called term bonds. Question 16 2 points Save The terms of the bond issue are set forth in a formal legal document called a bond indenture.

Question 18 2 points Save All of the following are reported as current liabilities except accounts payable. Question 19 2 points Save Liabilities are classified on the balance sheet as current or deferred.

Question 20 2 points Save A corporation is not an entity which is separate and distinct from its owners. Question 21 2 points Save A corporation must be incorporated in each state in which it does business.

Question 22 2 points Save A stockholder has the right to vote in the election of the board of directors. Question 24 2 points Save Treasury stock should not be classified as a current asset. Question 27 2 points Save Retained earnings represents the amount of cash available for dividends. Question 29 2 points Save A dividend based on paid-in capital is termed a liquidating dividend.

Question 30 2 points Save The chief accounting officer in a company is known as the controller. Question 31 2 points Save From the standpoint of the issuing company, a disadvantage of using bonds as a means of long-term financing is that bond interest is deductible for tax purposes. Question 32 2 points Save Investors who receive checks in their names for interest earned on bonds must hold registered bonds.

Question 33 2 points Save A bondholder that sends in a coupon to receive interest payments must have a n unsecured bond. The entry to record the sale will include the following debits and credits:. Question 39 2 points Save New Corp. Question 40 2 points Save Kim, Inc. Question 42 2 points Save Each of the following is correct regarding treasury stock except that it has been issued.

Question 43 2 points Save Dividends in arrears on cumulative preferred stock never have to be paid. Common Stock. Paid-in Capital in Excess of Par. Retained Earnings. Question 46 2 points Save Which of the following is not a significant date with respect to dividends? The declaration date The incorporation date The record date The payment date.

Question 47 2 points Save On the dividend record date, a dividend becomes a current obligation. Dividends Payable is debited. Question 50 2 points Save A prior period adjustment that corrects income of a prior period requires that an entry be made to an income statement account. Question 1 2 points Save Current liabilities are expected to be paid within one year or the operating cycle, whichever is longer.

Assume that sufficient time is available on the constrained machine to satisfy demand for all but the least profitable product. Up to how much should the company be willing to pay to acquire more of the constrained resource? Round your intermediate calculations and final answer to 2 decimal places. Austin Wool Products purchases raw wool and processes it into yarn. The spindles of yarn can then be sold directly to stores or they can be used by Austin Wool Products to make afghans.

Each afghan requires one spindle of yarn. Current cost and revenue data for the spindles of yarn and for the afghans are as follows:. Each month 3, spindles of yarn are produced that can either be sold outright or processed into afghans.

If Austin chooses to produce 3, afghans each month, the change in the monthly net operating income as compared to selling 3, spindles of yarn is:. If Talboe chooses to buy the wheel from the outside supplier, then the change in annual net operating income is a:. The Varone Company makes a single product called a Hom. The company has the capacity to produce 40, Homs per year.

Per unit costs to produce and sell one Hom at that activity level are:. However, Varone would have to purchase a specialized machine to engrave the Fairview name on each Hom in the special order.

The total fixed costs, both manufacturing and selling, are constant within the relevant range of 30, to 40, Homs per year. Assume direct labor is a variable cost. The constraint at Dalbey Corporation is time on a particular machine.

The company makes three products that use this machine. Data concerning those products appear below:. Up to how much should the company be willing to pay to acquire more of this constrained resource?

An automated turning machine is the current constraint at Naik Corporation. Three products use this constrained resource. Rank the products in order of their current profitability from most profitable to least profitable.

In other words, rank the products in the order in which they should be emphasized. Round your intermediate calculations to 2 decimal places. The management of Freshwater Corporation is considering dropping product C11B. Sohr Corporation processes sugar beets that it purchases from farmers.

Sugar beets are processed in batches. Two intermediate products, beet fiber and beet juice, emerge from the crushing process. How much profit loss does the company make by processing the intermediate product beet juice into refined sugar rather than selling it as is?

Ignore income taxes. Click here to view Exhibit 13B-1 and Exhibit 13B-2 to determine the appropriate discount factor s using tables. The net present value of the proposed project is closest to: Round discount factor s to 3 decimal places, intermediate and final answers to the nearest dollar amount.

Charley has a typing service. The machine will have no salvage value at the end of its useful life of seven years.

No other cash outflows would be involved. The profitability index of the project is closest to: Ignore income taxes. Round your answer to 2 decimal places. The new equipment has a payback period of: Ignore income taxes. Round your answer to 1 decimal place. Shields Company has gathered the following data on a proposed investment project: Ignore income taxes.

The simple rate of return on the investment is closest to: Round your answer to the closest interest rate. The net present value on this investment is closest to: Round discount factor s to 3 decimal places, intermediate and final answers to the nearest dollar amount. The internal rate of return on the investment is closest to: Round discount factor s to 3 decimal places and final answer to the closest interest rate.

Gull Inc. The incremental net cash flows that would be generated by the equipment are: Ignore income taxes. The payback period of this investment is closest to: Round your intermediate and final answers to 1 decimal place.

The immediate cash outflow required for this project would be: Round discount factor s to 3 decimal places and final answer to the nearest dollar amount.

Blaine Corporation is considering replacing a technologically obsolete machine with a new state-of-the-art numerically controlled machine. Unfortunately, the new machine would have no salvage value. What is the simple rate of return on the new machine? The director of cost management for Odessa Company uses a statistical control chart to help management determine when to investigate variances.

The critical value is 1 standard deviation. The company incurred the following direct-labor efficiency variances during the first six months of the current year. Required: a.

Based on the cutoff value, which of the month s will have their direct-labor efficiency variance investigated? Select all that apply. The standard ratio of direct-labor hours to machine hours is Levitan and Sidney J.

Required: 1-a. Which of the following amounts did Colgate Palmolive use in calculating its standard direct labor hours for the month of January? Units produced Machine hours Actual direct-labor hours Standard ratio of direct-labor hours to machine hours 1-b. Which of the following amounts did Colgate Palmolive use in calculating its directlabor efficiency variance for the month of January?

Units produced Standard direct-labor hours Actual direct-labor hours Standard direct-labor rate. The standard direct-labor cost for each of the 10 months. Round intermediate calculation to 2 decimal places and final answers to nearest whole dollar amount. For each month, expression error percent of the standard direct-labor cost. Round your final answers to the nearest whole dollar amount.

Suppose management investigates all variances in excess of expression error percent of standard cost. Which months contain a variance that would be investigated? Which of the following could be a reason why the direct-labor efficiency variances for March, April and June are larger than in the other months? Production volume was significantly higher. The standard direct-labor rate was significantly higher. The actual direct-labor rate was significantly higher.

McKeag Corporation manufactures agricultural machinery. At a recent staff meeting, the following direct-labor variance report for the year just ended was presented by the controller. Required: 1. Which variances would have been investigated during the year? Indicate month and type of variance. The unfavorable trend of the direct-labor efficiency is on the increase through most of the year.

The favorable trend of the direct-labor rate is on the increase through the year. The unfavorable trend of the direct-labor efficiency is under control till July with regard to the limits of the investigation rule. None of the above. Which of the following is the best reason to also follow up on favorable variances?

Bias in investigation targets and subsequent reports is reduced. Production efficiencies may be able to be replicated elsewhere in the Favorable variances occur more often as activity levels rise. Required: Use the variance formulas to compute the following variances. Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance. Standard variableoverhead rate Standard quantity of direct labor Budgeted fixed overhead.

Actual output Actual variable overhead Actual fixed overhead Actual direct labor. Required: Use the following diagrams below similar to Exhibit and Exhibit to compute 1 the variable-overhead spending and efficiency variances, and 2 the fixed-overhead budget and volume variances. Variable overhead variances:. Stewart Inc. How much debt was outstanding?

Last year Harrington Inc. Assets, sales, and the debt ratio would not be affected. By how much would the cost reduction improve the ROE? Sales, costs, and net income would not be affected, and the firm would maintain the same debt ratio but with less total debt. By how much would the reduction in assets improve the ROE? The average firm in the industry has a total assets turnover ratio TATO of 2.

By how much must the assets be reduced to bring the TATO to the industry average, holding sales constant? If you sell it, what rate of return would your uncle earn on his investment?

By how much will net after-tax income change as a result of the change in depreciation? The company uses the same depreciation calculations for tax and stockholder reporting purposes. Pace Corp. How much debt must the company add or subtract to achieve the target debt ratio? Last year Hamdi Corp. Assume that sales, operating costs, total assets, and the tax rate would not be affected, but the interest rate would rise to 8.

By how much would the ROE change in response to the change in the capital structure? Chang Corp. Stockholders recently voted in a new management team that has promised to lower costs and get the return on equity up to Had it reduced its assets by this amount, and had the debt ratio, sales, and costs remained constant, how much would the ROE have changed? How much was its net cash flow? What annual payment must you receive in order to Free Model Boat Plans Uk 40 earn a 6.

What is the expected rate of return on this investment? You could earn 5. What is the most you should pay for the annuity? All cases that warrant further legal work will be accepted on a contingency basis with the firm earning 30 percent of any favorable settlements or judgments. It is not expected that there will be repeat clients during the first year of operations. Fringe benefit expense will be 40 percent of the wages paid. A total of hours of overtime is expected for the year; this will be divided equally between the legal secretary and the clerk-receptionist positions.

Overtime will be paid at one and one-half times the regular wage, and the fringe benefit expense will apply to the full wage. This equipment has an estimated useful life of four years. Determine how many new clients must visit the law office being considered by Steven Clark and his colleagues in order for the venture to break even during its first year of operations. Do not round intermediate calculations and round your final answer up to nearest whole number.

Round final answer to the nearest whole dollar amount. Determine the amount of sales revenue McCarty will report on the first quarterly pro forma income statement. Preparing pro form income statements with different assumptions. Required a. What percentage increase in sales would enable the company to reach its goal?

Support your answer with a pro forma income statement. The market may become stagnant next year, and the company does not expect an increase in sales revenue. The production manager believes that an improved production procedure can cut cost of goods sold by 2 percent. What else can the company do to reach its goal? Prepare a pro forma income statement illustrating your proposal. With the increased advertising, the company expects sales revenue to increase by 15 percent.

Assume that cost of goods sold remains a constant proportion of sales. Can the company reach its goal? P Kinnion Medical Clinic has budgeted the following cash flows.

Kinnion pays its vendor on the last day of the month also. Required Prepare a cash budget. Round all computations to the nearest whole dollar. The first payment is to be made by a capital projects fund at the inception of the lease.

Subsequent payments, beginning July 1, , are to be made by a debt service fund. The interest rate implicit in the lease is 5 percent. Comment on where the fixed asset and long-term liability associated with this capital lease would be recorded and the impact of the journal entries recorded for a. The Print Shop Fund records also revealed the following: 1. Include the reconciliation of operating income to net cash provided by operating activities.

Income from the trust is to be distributed to community nonprofit groups as directed by a Board consisting of city officials and other community leaders.

The agreement provides that any increases in the market value of the principal investments are to be held in trust; if the investments fall below the gift amounts, then earnings are to be withheld until the principal amount is reestablished. The following events and transactions occurred during the fiscal year ended June 30, Record them in the Belvedere Community Trust Fund.

On July 1, the original gift of cash was received. The bonds pay an annual rate of 6 percent interest Cardboard Boat Regatta Plans Usa semiannually on April 1 and October 1. ABC normally declares and pays dividends semiannually, on January 31 and July Note that part of this is for accrued interest due at the time of purchase; the remaining part is an addition that may be used for distribution. An accrual for interest on the XYZ bonds was made as of June 30, Closing entries were prepared.

Having spent most of her savings on purchasing equipment and supplies, renovating shop premises, and employing two shop assistants, she did not want to spend. She wondered whether she should base her cost-management system on the system adopted in the large bakery. As an apprentice, she had not been involved in the management aspects of operating a bakery, and she did not know what sort of information she would need to ensure that she did not lose her investment in her business.

She was certain that there was a ready and reasonably large market for her bakery products. She felt. To ensure that she recovered her costs, she intended to follow the product costing strategy used by the large bakery that she was an apprentice in. The large bakery produced a variety of bread using highly automated processes. In ascertaining the cost of its different types of bread, the large bakery treated flour as a direct cost.

All other costs were treated as indirect costs, and were allocated. It was a simple system that Toni thought she could emulate. However, the large bakery did not produce cakes and pastries. Cakes and pastries require highly specialised. Toni is relying on weekly cash flow and annual financial accounts to ensure that she remains in business in the long-term.

She is also attempting to ensure that her pricing and cost-management strategies are appropriate by adopting the cost management system used in the large bakery. Support your opinion by addressing the following issues:. What are the strengths and weaknesses of these approaches? When answering Question 1, please maintain the 3 parts a to c above. The word length: the answer to each part should address the question for the marks awarded to each part.

Zubick Corporation produces and supplies 2 types of component parts to industrial equipment manufacturers. These parts are known as X and R There are 2 departments in the factory: the machining and assembly departments. The machining department has highly automated operations, while assembly has labour-intensive operations. But Rex was losing sales of product R to his competitor who was able to sell a similar product at a lower price, and recover all costs of production.

Tables 3 and 4 show how much direct labour and machine time is consumed by each product in each production department. You should draw on information provided in Tables 1 to 4 to help explain and support your answer. Calculate alternative rates that you would use and explain why you think it would help Rex.

You should draw on information provided in Tables 1 to 4 to support your recommendation. The key theory that underpins Positive Accounting Theory is: A.

The Efficient Markets Hypothesis B. Agency theory C. Normative ethical theory D. None of the given options is correct. The agent B. The principal C. The principal and the agent D. Neither the principal nor the agent. Large firms are more likely to use accounting choices that reduce reported profits B. Small firms are more likely to use accounting choices that reduce reported profits C.

Neither large nor small firms are more likely to use accounting choices that reduce reported profits D. Both large and small firms are more likely to use accounting choices that reduce reported profits 5. Increase prior period reported income B.

Increase current period reported income C. Increase future period reported income D. Critical researchers accuse financial accounting of: A. Being open to manipulation by self-interested managers B.

Reinforcing unequal distributions of wealth and power C. Being irrelevant to management decision-making. Theory influences practice B. Practice influences theory C. Theory influences practice, while practice influences theory D. Theory does not influence practice, and practice does not influence theory.

Critical accounting researchers have criticised other social and environmental accounting researchers for: A. Lacking objectivity B. Being too radical and unrealistic C. Leaving existing social structures unchallenged D. Ignoring the findings of empirical accounting research. Which theoretical perspectives have been utilised by critical researchers?

Marxism B. Deep ecology C. Radical feminism D. All of the given options are correct. Broadly speaking, critical researchers have been: A. Successful in identifying problems in accounting practices, but unsuccessful in changing practices B. Successful in exposing problems in accounting practices, and successful in changing practices C.

Unsuccessful in exposing problems in accounting practices, but successful in changing practices D. Unsuccessful in exposing problems in accounting practices, and unsuccessful in changing practices. Is legitimately concerned with introducing unnecessary regulation B. Does not believe mandatory reporting would enhance corporate accountability C. Does not believe shareholders and the public support mandatory reporting D. Promotes the interests of business above the interests of other stakeholders.

Critical researchers believe that accountants are: A. Complicit in the exploitation of citizens B. Resistant to the exploitation of citizens C. Irrelevant to the exploitation of citizens D. Exploited by citizens. Critical researchers believe that regulation of corporations is ineffective because the government: A. Is weak and powerless B. Is deceived by corporations C. Favours the rich D. Does not believe that more effective social and environmental legislation is required Reviews There are no reviews yet.

There is no beginning inventory. If the company uses the last-in, first-out LIFO perpetual inventory system:. On September 30, Emerson Co. Required: Prepare journal entries to record the following selected October transactions. The company uses the perpetual inventory system. October 31 � In adjusting the accounts on October 31, its fiscal year-end, the company estimated that 3.

Mahoney Company had the following transactions involving plant assets during year. Unless otherwise indicated, all transactions were for cash.

Required: Prepare the general journal entries to record these transactions. Required: Prepare the journal entries to 1 record the updating of the depreciation expense and 2 discarding of this asset in Year 5. The remaining slaves were freed on 30 September under the Emancipation Regulation. A total of government slaves and private slaves were freed at that time.

The American army built the Flamingo Airport as an air force base. After Germany invaded the Netherlands on 10 May , many German and Austrian citizens were interned in a camp on Bonaire for the war's duration. Bonairean sailors made an above-average contribution during World War II. Bonairean crewed ships also took part in these battles. Among the many, missing after the war, were the 34 Bonaireans who died on these ships more than on the other islands of the then Dutch West Indies.

The camp was in operation from to In total, people were interned during this period without trial, most of them completely innocent. Among them were Medardo de Marchena and also the photographer Fred Fischer, then still an Austrian citizen.

Many German internees had just fled Nazi violence. But there were also German prisoners of war, some of whom remained after the war. In September , the father of George Maduro , after whom Madurodam is named, asked Queen Wilhelmina to exchange his son for the German internees on Bonaire.

The government did not grant the request. After the war, the empty barracks became Bonaire's first hotel: Zeebad. After the war, the economy of Bonaire continued to develop.

The airport was converted to civilian use and the former internment camp was converted to become the first hotel on Bonaire. In , Trans World Radio began broadcasting from Bonaire. Radio Netherlands Worldwide built two shortwave transmitters on Bonaire in The second major hotel Bonaire Beach Hotel [26] was completed in Salt production resumed in when the salt pans were expanded and modernized by the Antilles International Salt Company, a subsidiary of the International Salt Company.

Part of the facilities extend into the Caribbean Sea and form the popular dive site known as Salt Pier. On 10 October , the Netherlands Antilles was dissolved. The three islands acquired new status as "special municipalities" bijzondere gemeenten , making them part of the Netherlands itself, a form of "public body" openbaar lichaam as outlined in article of the Dutch Constitution.

Special municipalities do not constitute part of a province. As a special municipality, Bonaire is very much like ordinary Dutch municipalities in that it has a mayor, aldermen and a municipal council , and is governed according to most Dutch laws.

Antillean legislation remained in force after 10 October , with the exception of those cases where Antillean law was replaced by Bonaire's municipal law. It was believed best for the island to not introduce the entire body of Dutch legislation at one time as it would cause confusion. Therefore, Dutch legislation is being introduced in stages.

Bonaire retained its own unique culture while residents enjoy the same rights as Dutch citizens, including the right to vote in Dutch parliamentary elections in the Netherlands. Residents also have access to new or improved facilities and government benefits including, but not limited to, universal health care ; improved health care facilities; better educational facilities with additional training for teachers, new teaching methods and new school buildings; social housing for low-income individuals and families; a centrally dispatched single police force, fire department and ambulance service.

They are considered to be an overseas country and territory. With reference to Bonaire's referendum, the organization is of the opinion that such an arrangement was never the choice of the people. The Dutch Minister of Home Affairs and Kingdom Relations, Ronald Plasterk , replied to the organization confirming that only the "Island Councils in the Caribbean Netherlands have the authority to decide on holding a constitutional referendum, not the Dutch government.

Plasterk responded by advising Finies that preparations for the evaluation of the public entity structure had begun for , but a "possible change of the constitutional relations is not part of that evaluation". Bonaire lies about 80 kilometres 50 mi off the coast of Venezuela on the continental shelf of South America, and is thus geologically considered a part of the continent.

Geologists believe that Bonaire was formed relatively recently. As the nearby continental shelf now located near Montserrat, and the cause of the volcanic activity on that island moved through the area, it forced a large mass of rock to the ocean surface and created the islands of the Lesser and Greater Antilles, including Bonaire. As the seabed rose a vast coral reef grew on what is now dry land. These corals were eventually exposed to air and perished, becoming surface limestone deposits over the millennia.

Vast amounts of coral skeletons may be seen along the shoreline and across the interior of Bonaire. The island is essentially a coral reef that has been geologically pushed up and out of the sea.

This also resulted in the natural fringing reef system seen today, in which the coral formations start at the shoreline. Tidal variations are only about 55�60 centimetres 1. The northern end of the island is relatively mountainous, although its highest peak Brandaris is only metres feet. The southern part of the island is nearly flat and barely rises above sea level.

A significant portion of this southern region is covered with sea water in process of evaporation for salt production. This area also contains Lac Bay with its large mangrove forest. The shoreline of Bonaire is dotted with lagoons and inlets, the largest of which is Goto Lake in the north. These lagoons and wetlands provide an excellent habitat for a wide variety of shorebirds.

Klein Bonaire , the small island in the sheltered lee of Bonaire, has the same geological history. While Bonaire has some hills and variations in altitude, Klein Bonaire's surface is quite level and just a few feet above high tide. Because the island is as yet undeveloped, the fringing reef system surrounding Klein Bonaire is truly pristine.

The smaller island is entirely ringed with dive sites. Bonaire has a land area of km 2 sq mi , while Klein Bonaire is an additional 6 km 2 2. Washington Slagbaai National Park is an ecological preserve on the north side of the island. The highest point of Bonaire, Mount Brandaris, m ft high is located within this preserve and has a complete view of the island.

Bonaire has a warm, dry though humid and windy climate. The average temperature is The highest recorded temperature is Nearly constant winds blow from the east with an average speed of 22 kilometres per hour 12 kn. Average annual rainfall is millimetres This semi-arid climate is conducive to a variety of cacti and other desert plants. Bonaire is fringed by a coral reef which is accessible to divers from the shore along the lee side of the island facing west-southwest.

The entire coastline of the island was designated a marine sanctuary in , an effort to preserve and protect the delicate coral reef and the marine life that depends on it. There are more than species of fish [38] and sixty species of coral living in Bonaire's reef.

Bonaire is also famed for its flamingo populations and its donkey sanctuary. Flamingos are drawn to the brackish water of the island's lagoons, which harbors the shrimp upon which they feed. Bonaire is home to one of only four nesting grounds for the Caribbean flamingo. Located in the Pekelmeer in the southern part of the island, no human entry is permitted in this sanctuary.

Bonaire is also home to the ecologically vulnerable yellow-shouldered amazon parrot, Amazona barbadensis. The island of Bonaire has long been a leader in nature conservation and ecological responsibility. Due to a public-private sector partnership, programs are being developed to advance the local awareness and attitudes toward conservation and habitat preservation in order to proactively protect Bonaire's ecosystem.

A new sewage treatment plant will contribute to protecting the reefs and the seawater quality. In March Selibon NV, [46] the national garbage-processing plant, opened an environmental court where the general public can bring glass, cans, paper, scrap metal, cardboard, batteries, motor oil, cooking oil, electronics, mobile phones and textiles.

The island is environmentally aware and protective of its coral reefs, the diversity of its aquatic ecosystems, and the conservation of its many species and natural environments above and below the water. The island's government, businesses and residents are committed to recycling waste products, and making others aware of the importance and benefits.

Bonaire gets a significant amount of its electricity from an array of twelve wind generators along its northeastern coastline which began operating in The entire northern tip of Bonaire is a protected nature reserve, the Washington Slagbaai National Park.

The hectare park was established in as the first nature park in the Netherlands Antilles. It is home to a wide variety of habitats, such as the boca's inlets dunes on the north coast, salt pans, pos springs and mountain areas. The park is rich in birds and other animals, especially lizards and iguanas. Within the park there are two areas recognised internationally as important wetlands under the Ramsar Convention: the Slagbaai salt marsh and Lake Gotom.

The park is also of great cultural-historical importance, not least because of the plantations and the history of Slagbaai. At the entrance to the park is the Bonaire Museum. From the entrance there are several signposted walks. The park is easily accessible by car and mountain bikers are also welcome.

The Bonaire National Marine Park is a legally protected underwater park surrounding the entire island and Klein Bonaire. Off the coast is the island of Klein Bonaire. There are about sixty dive sites. The nature park is one of the most beautiful dive sites in the world.

Off the coast of Kralendijk lies the island of Klein Bonaire. The island is hectares in size, completely flat and only covered with small bushes and cacti. There are at least 76 species of plants and about 55 species of animals on the island. It is surrounded by a coral reef.

The beaches on the north and west side are the most important nesting sites for sea turtles. There are also several salt pans or salt lakes on the island. Red flamingos feed there; Bonaire has one of the largest flamingo populations in the world.

For this reason and for the pristine coral reefs and sea turtle nesting beaches, the island is protected as a wetland of international importance by the Ramsar Convention. With the growth of diving tourism on Bonaire, project developers wanted to build hotels on Klein Bonaire.

Just before the turn of the century, the island was bought and safeguarded by the Island Territory of Bonaire with the help of the Netherlands, the World Wide Fund for Nature and other conservationists. Since , Klein Bonaire has been a legally protected nature reserve. The island is accessible by boat for divers, snorkellers and day-trippers. The Lac lake is a beautiful shallow lagoon in the southeast of Bonaire. The hectare area is surrounded by mangroves.

The lake is part of the protected underwater park and has been designated an aquatic area of international importance under the Ramsar Convention. The bay is unique for the presence of seagrasses and mangroves.

Part of the mangroves is virtually undisturbed due to limited accessibility, making it important as a resting area for bird species.

This shellfish used to be found in large numbers here, but overfishing has largely eradicated the population. The area serves as a nursery for reef fish and is the feeding ground for the green turtle.

Pekel Lake and the flamingo reserve hectares are part of the large aquatic area in the south-west of the island. Salt is still extracted from this area. It is also the most important feeding and living area for the flamingo. A beautiful combination of economy and ecology.

Depending on the season, between and flamingos can be found in this area. The flamingo reserve is the most important breeding site in the Southern Caribbean. The total population migrating between Bonaire and South America is estimated at 20, individuals.

The flamingo places special demands on its environment water quality, tranquillity and is very sensitive to disturbance. The Pekelmeer and the flamingo reserve have been designated as a water area of international importance under the Ramsar Convention.

Bonaire will continue to actively protect the flamingo, the symbol of the island. The birds are given space and rest. Salt pans are salt lakes or inlets that are closed to the sea by a dead coral dyke. They have an important function because they ensure the collection and filtration of rain water. This prevents nutrients and soil particles from reaching the reef and causing damage to the corals. This function is especially crucial during heavy rainfall.

The salt pans are also an important feeding ground for many waterbirds. Slagbaai, Gotomeer, Pekelmeer and the Klein Bonaire salt pans are aquatic areas of international importance in the context of the Ramsar Convention.

Bonaire has many dozens of caves. As a geological manifestation they give a picture of the oldest history of the island. In several places the caves have cave drawings made by the original inhabitants of Bonaire.

Some caves are home to bats or the blind shrimp Typhlatia. Bats play a useful role in the ecosystem: they trap a large number of insects including mosquitoes or provide pollination of flowers, including cactus flowers. The greatest threat to bats is the destruction or disturbance of their roosts. Bonaire as an island was formed in the Tertiary when the Caribbean plate boundary the volcanic arc that formed the Caribbean islands to the east shifted eastward.

The rocks found on Bonaire are of sedimentary and volcanic origin. Eustatius, St. Maarten and Saba were governed as a parliamentary democracy based on the Dutch system of government with free elections held every four years.

Dissension about their political future resulted in four of the five islands advocating for separation from the Netherlands Antilles. Some of the island residents wanted autonomy while others wanted more integration. In a conference was held by the governments of the Netherlands, Aruba and the Netherlands Antilles to discuss future constitutional reform and the dissolution of the Netherlands Antilles. Eustatius and Saba opted for a closer relationship with the Netherlands.

Constitutional referendums and dismantlement of the Netherlands Antilles was scheduled to take place in Bonaire's announced referendum scheduled for 26 March was canceled in February The Governor of the Dutch Antilles, Frits Goedgedrag , decided to cancel it because it probably contravened international law since part of the population was barred from voting.

European Dutch nationals were only allowed to vote if they arrived on the island before 1 January Since 10 October , the centre has been under the responsibility of the Department of Judicial Institutions DJI , the agency of the Dutch Ministry of Justice and Security for the execution of sentences and custodial measures.

Since 6 December there is capacity for 76 men, women and juveniles. Bonaire's economy is mainly based on tourism, taking advantage of its warm, dry climate and natural environment. The island caters to scuba divers and snorkelers, as the surrounding coral reefs are well preserved and easily accessible from the shore.

Bonaire has been widely recognized for many years in the diving community as one of the world's best shore diving destinations.

Bonaire's Marine Park offers a total of 86 named dive sites and is home to over 57 species of soft and stony coral and more than recorded fish species. The license plates carry the logo Diver's Paradise in English. Lac Bay, in the southeastern part of the island, attracts wind surfers from around the world to Bonaire. The shallow Bay is on the windward side of the island, so trade winds are strong and constant.

A barrier reef across the mouth of the bay allows windsurfers of all skill levels to select wave conditions they like. Bonaire is also a port of call for more than fifteen cruise lines who make more than eighty calls per season at the island. The total passenger capacity for cruise ships in Bonaire is about , Tourism infrastructure in Bonaire is contemporary and offers a variety of types of accommodations including hotels, full-service resorts, a few small bed and breakfasts and self-catering vacation rentals of all kinds.

Other tourist activities include kite-boarding, windsurfing, mountain-biking, hiking, sailing, charter fishing, boating and bird-watching.

The decision was based primarily on the needs for tourism and trade. Most countries and territories in the Caribbean use the dollar as their currency or have a currency linked to the dollar as legal tender. Adopting the dollar put an end to the dual-currency payment system and foreign exchange charges.

The separate tax regimes for Bonaire, St Eustatius and Saba present a greater risk of double taxation or double exemption from taxes.

In an effort to remove the risk, two plans were introduced. The combined population of the three Islands is approximately 20, with about half that many being income-taxpayers. Utilizing the naturally low-lying geography and traditional Dutch dike design, much of Bonaire's southern half has been made into a giant system of ponds and pools which evaporate seawater to produce salt.

Presently operated by Cargill , Bonaire's solar salt works produces , tons of industrial grade salt per year. After collection, the salt is then washed and stored in pyramid-shaped piles roughly 50 feet in height, each containing approximately 10, metric tons of Bonaire's salt is used mostly in industrial roles.

The large condensing ponds which ring the crystallizer basins, called the Pekelmeer, are a natural habitat for numerous species of brine shrimp which in turn feed flocks of hundreds of pink flamingoes and other migratory birds. This is the location of Bonaire's flamingo sanctuary. BOPEC also has mixing and blending capabilities for its stored fuels. In and , a large part of the government land was auctioned and sold.

These included five lots for forestry and livestock farming and nine lots for salt exploitation. There are no real plantations on Bonaire. The climate and soil conditions on Bonaire are not very favourable for the cultivation of fruits and vegetables of any size.

Only salt extraction is economically attractive. In addition, on some "plantations" aloe cultivation last exported in , maize cultivation due to drought there was not enough harvest every year , charcoal burning and cattle breeding mainly goats, last exported in were carried out. In the early 20th century, Bonaire's middle class was also able to buy plantation land.

In the immediate vicinity were outbuildings, barns, stables and corrals. Surrounding it were the slave dwellings. On Bonaire, the plantation houses became the owners' cottages, where they stayed during the weekends. Often during the week there was an overseer vito who supervised the work on the plantation.

The airport proved to be too small when American soldiers arrived on Bonaire in the second half of The commander stated that a new airport had to be built. Construction began in December , with the new "Flamingo Airport" opening in A small terminal was built that was suitable for the number of passengers at the time.

This building was used until mid The airport had received many extensions of both the runway and the terminal itself. Today the airport is known as Flamingo International Airport and is served by a variety of both domestic and international airlines.

The airport is equipped with a fire station, control tower and hangar. Plans are underway for modifications to the current airport facilities, runway and the fire station.

The two towns on the island are Kralendijk the capital and Rincon. The population is estimated to be 20, in Most of its inhabitants are biracial, the product of European and African intermarriage. However, a significant part of the population has a variety of origins, including the Netherlands, Dominican Republic, Venezuela, Colombia, Suriname and the United States, among others. The star on Bonaire's flag has six points, representing the six original settlements.

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