Let F be a DAG with n vertices.
How many strongly connected components are there in F? Defend your answer.
We choose to add a directed edge from every sink of F to every source of F. Let F’ be the resulting digraph. What is the number of strongly connected components in F’? Defend your answer.
Hard steel, product produced by Rock Industry Plc., passes through processes A and B before completion. In process B, a by-product Soft steel is produced which, after processing, in process C, is sold at a profit of 25% of selling price. The following data is given below: Process A B C Output in units 5,290 4,000 250 M Normal loss in process % of input 20 10 5 K K K Scrap value of any loss in process /unit 2.5` 8 – Direct material introduced (5,000 units) 50,000 — – Direct materials added 10,000“ 3,100 250 Direct wages incurred @K3/hr. 12,000 15,900 550 Direct expenses 7,800 2,100 — Production overheads for the month, K85, 000, is absorbed by Labour hour rate.
(A) Process A (B) Process B (C) Process C (d) Abnormal gain account
Define and explain briefly, the accounting treatment of: (a) By-product (b) Joint product