The shift register IC for this technique will use SIPO (Serial In Parallel Out). Start by clear or reset data to ì0î. After that shift data one bit into DI and follow with one clock. Data will shift into the shift register. If do not sending LE signal, output data still not change. Next send data until complete 8 bits and following send LE signal to latch output data. All data within shift register will transfer to output, see the timing diagram in figure 2.
36) Abby Company has just implemented a new cost accounting system that provides two variances for fixed manufacturing overhead. While the company's managers are familiar with the concept of spending variances, they are unclear as to how to interpret the production-volume overhead variances. Currently, the company has a production capacity of 54,000 units a month, although it generally produces only 46,000 units. However, in any given month the actual production is probably something other than 46,000.
Additional paid in capital ....................................................... 180,000 To adjust accounts to market value as part of fresh start accounting. Since the company has a reorganization value of P760,000 but the assets have a market value of only P700,000 (P90,000 + P210,000 + P400,000), and account entitled Reorganization Value in Excess of Amount Allocable to Tangible Assets must be recorded for P60,000.