Gomez Electronics, Inc.

Abstract

Gomez Electronics produces three models of portable compact disc (CD) players. The company uses a full-cost standard-costing system for both internal and external financial reporting. However, the company's president is considering changing to a standard direct costing (i.e., variable costing) system for internal purposes. Students are asked to prepare two sets of income statements: one based on a standard full costing system, and the other based on a standard direct costing system. Each set of income statements provides information that reflects budgeted sales and budgeted production, as well as actual sales and actual production. Gomez Electronics has three production departments, all of which have excess capacity. The company has received and an offer from a large discount company to purchase a large quantity of CD players that, except for the plastic case, are similar to one of Gomez Electronics' CD players. The offer stipulates the price, the total quantity, and the delivery schedule. Students are asked to make a decision regarding whether to accept the discount company's offer. In addition, students are asked to make a recommendation regarding the adoption of a standard direct costing system for internal use.

Accuracy Improvement Based on Classic Neural Network: Voting, Restarting and Quantization

“…Fashion MNIST database (figure 2) is a dataset consisting of 60000 training images including labels, and 10000 test images accompanied with labels. The goal of this neural network is to classify those images recognizing for example which one is high heel shoes, which one trousers [1]. RELU which when the input is lower or equal to 0 is outputted as 0, or output is input itself is used in both 2 convolutional layers (Figure 3) [2].…”