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A business uses marginal costing. Which formula correctly calculates contribution?
Option C is correct.
Contribution = Sales Revenue − All Variable Costs (variable production costs + variable selling expenses).
Fixed costs are period costs deducted after contribution — they are not part of the contribution formula.
In which circumstances are unit costing and job costing used?
| Option | Unit Costing | Job Costing |
|---|---|---|
| A | When a quantity of identical items is made | When each product is different |
| B | When each product is different | In continuous operations |
| C | In continuous operations | In continuous operations |
| D | When a quantity of identical items is made | When each product is different |
Option A is correct.
- Unit costing: Used for large quantities of identical products in a continuous process (e.g., bricks, bottles).
- Job costing: Used when each job/product is unique (e.g., construction, custom printing).
In a neutral or weakly alkaline medium, permanganate ($MnO_{4}^{-}$) oxidizes thiosulphate ($S_{2}O_{3}^{2-}$) to sulphate ($SO_{4}^{2-}$). The reaction is:
$8MnO_{4}^{-} + 3S_{2}O_{3}^{2-} + H_{2}O \rightarrow 8MnO_{2} + 6SO_{4}^{2-} + 2OH^{-}$
In the sulphate ion ($SO_{4}^{2-}$), the oxidation state of sulfur is $+6$.
[cite: 13]PE Classification (ESC 2019):
| Category | Criteria | Treatment |
|---|---|---|
| Massive (High Risk) | Hemodynamic instability: SBP \(< 90 \text{ mmHg}\) or drop \(\geq 40 \text{ mmHg}\) \(> 15\) min | Systemic thrombolysis or surgical embolectomy |
| Submassive (Intermediate) | Hemodynamically stable + RV dysfunction or elevated troponin/BNP | Anticoagulation ± consider thrombolysis |
| Low Risk | Hemodynamically stable, no RV dysfunction | Anticoagulation (DOAC or heparin) |
Absolute contraindications to thrombolysis include: prior intracranial hemorrhage, active bleeding, recent surgery \(< 3\) weeks. If contraindicated → surgical embolectomy or catheter-directed thrombolysis.
A Cohort Study (also called a prospective study) is an observational analytical study where:
- A group of exposed individuals and a group of unexposed individuals are identified
- Both groups are followed forward in time to compare the incidence of disease
- It calculates Relative Risk (RR)
Comparison of study designs:
| Study Type | Direction | Measure |
|---|---|---|
| Cohort | Forward (prospective) | Relative Risk (RR) |
| Case-Control | Backward (retrospective) | Odds Ratio (OR) |
| Cross-sectional | Single point in time | Prevalence |
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