ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.29 : An engineering company that produces small biochemical tools applies Installment Sales Method in its accounting. Let A = Installment Sales, B = Cost of Installment Sales, C = Gross Profit, D = Gross Profit Ratio. In year 20X8, let A = $400, B = $250, C = $150. In year 20X9, let A = $450, B = $315, C = $135. If the value of D = 37.5 % in year 20X8 : (a) find the value of D for year 20X9; (b) calculate the realized gross profit = ED / 100, for year 20X8 when the cash collected from sales is E = $100.
ACCOUNTING AND FINANCIAL ENGINEERING - ANSWER 34.29 : (a) By trial and error for year 20X8, D = 100 C / A = 100 ($150) / ($400) = 37.5 %. Applying the same formula for year 20X9 will produce D = 100 C / A = 100 ($135) / ($450) = 30 %. (b) Realized gross profit = ED / 100 = $100 (37.5 / 100) = $37.5. The answer is given by Kang Chuen Tat; PO Box 6263, Dandenong, Victoria VIC 3175, Australia; SMS +61405421706; chuentat@hotmail.com; http://kangchuentat.wordpress.com.
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CHEMICAL MATERIAL BALANCE - EXAMPLE 2.1 : Two methanol-water mixtures are contained in separate tanks. The first mixture contains 40.0 wt % methanol and the second contains 70.0 wt % methanol. If 200 kg of the first mixture is combined with 150 kg of the second, what are the mass and composition of the product? The symbol of weight percent is wt %.
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A concentric, counter-current heat exchanger is used to cool lubricating oil. Water is used as the coolant. The mass flow rate of oil into the heat exchanger is 0.1 kg / s = FO. For oil, the inlet temperature TIO = 100 degree Celsius and the outlet temperature TOO = 55 degree Celsius. For water, the inlet temperature TIW = 35 degree Celsius and the outlet temperature TOW = 42 degree Celsius. What is the mass flow rate of water in kg / s, FW needed to maintain these operating conditions? Constant for heat capacity of oil is CO = 2131 J /(kg K) and for water is CW = 4178 J /(kg K). Use the equation (FO)(CO)(TIO – TOO) = (FW)(CW)(TOW – TIW).
Question 77 - The molecular weights M in kg / mol of 3 different monomers a, b and c in a polymer are Ma = 14, Mb = 16 and Mc = 18, with their respective quantities in N units having the ratio of Na : Nb : Nc = 2 : 3 : 5. (a) Find the numerical average molecular weight of the polymer by using the formula (Ma Na + Mb Nb + Mc Nc) / (Na + Nb + Nc). (b) Find the weighted average molecular weight of the polymer by using the formula (Ma Na Ma + Mb Nb Mb + Mc Nc Mc) / (Ma Na + Mb Nb + Mc Nc). (c) Calculate the polydispersity Q by using the answer in (b) divided by answer in (a). (d) Find the volumetric average molecular weight of the polymer by using the formula (Ma Na Ma Ma + Mb Nb Mb Mb + Mc Nc Mc Mc) / (Ma Na Ma + Mb Nb Mb + Mc Nc Mc). (e) Estimate the polydispersity Q by using the answer in (d) divided by answer in (b).
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Question 80 - Liquid octane has a density of 703 kilograms per cubic metre and molar mass of 114.23 grams per mole. Its specific heat capacity is 255.68 J / (mol K). (a) Find the energy in J needed to increase the temperature of 1 cubic metre of octane for 1 Kelvin. (b) At 20 degree Celsius, the solubility of liquid octane in water is 0.007 mg / L as stated in a handbook. For a mixture of 1 L of liquid octane and 1 L of water, prove by calculations that liquid octane is almost insoluble in water.
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