Chemistry - mechanism and synthesis Essay Example | Topics and Well Written Essays - 2250 words

Chemistry - mechanism and synthesis - Essay Example Next, FGI agents are used to convert the methyl group to a nitrile one and the final product – scheme 1, product 2 – is formed. This lithium salt is undergoes acid hydrolysis to form the pentane-2-diol, the hydrate of the ketone, and this, in the absence of the organolithium any excess of which is destroyed by the addition of water, readily decomposes to form the ketone (Taylor, p. 95, 2002). The reagent acts as a source for , that acts as a nucleophile and replaces the leaving group in the halide. This forms the ketone. The organocopper is not strong enough to attack the ketone and the reaction stops here (Taylor, p. 103, 2002). Note to the above diagram: Grignard reagents usually react with carboxylic acid derivatives to form ketones as intermediate substances but ketones cannot be prepared in this manner because they react further with more Grignard reagents to form alcohols. Usually, to prepare ketones, a less reactive organocopper reagent that reacts with the carboxylic derivative but not with the ketone is used (Taylor, p. 84, 2002). In this case, is a nitrile with a functional group that has similar polarisation characteristics to the carbonyl group. Thus, it can undergo addition reaction with the Grignard reagent and form a magnesium salt of an imine. It is notable that the salt has no leaving group and is also negatively charged and does not react further with the Grignard reagent. Thus, it is treated with aqueous acid and the excess Grignard reagent is destroyed and the salt is now converted to the imine – pentane-2-imine. The imine is unstable in the aqueous acidic conditions and readily hydrolyses to the ketone (Taylor, p. 85-86, 2002). This is the least stable radical as the relevant carbocation is flanked on either sides by other carbocations while only one side is somewhat stabilised by the alkyl electron-releasing group (Taylor, p. 126, 2002). (Part b): The technical

Costing a shoe selling business Case Study Example | Topics and Well Written Essays - 1250 words

Costing a shoe selling business - Case Study Example Profit 3,600 pounds Break Even Analysis: The break even analysis is performed on the basis of assessment of costs based upon the number of units that are expected to be sold.(www.connection.cwru.edu). Similarly, the total sales revenues are also computed on the basis of anticipated units that are expected to be sold each month. The variable costs per unit is 77.84 pounds and the number of units expected to be sold is roughly assessed as in the range of 50 to 70 pairs of shoes a month. The average unit sale price for each show is taken as $121.42. The Break even analysis table is shown below: BREAK EVEN ANALYSIS TIME PERIOD TOTAL FIXED COSTS TOTAL VARIABLE COSTS TOTAL SALES REVENUES 2 months $5,500 $8,096 $6,313.84 4 months $5,500 $6,227 $9,713.60 6 months $5,500 $6,616 $10,320.70 8 months $5,500 $9,341 $14,570.71 10 months $5,500 $8,562 $13,356.20 12 months $5,500 $10,586.24 $16,513.12 18 months $5,500 $9,496.48 $14,793.18 24 months $5,500 $10,117.90 $15,784.60 30 months $5,500 $10,584.88 $16,513.12 36 months $5,500 $11,052 $17,241.64 Hence, from the table, it may be noted that the break even point is reached after ten months from the time the business begins operating. This is the time when the profits in the amount of $13,356.20 exceed the sum of the fixed and variable costs ($5500 +$8562 = $14,062). Hence this is the point where the business has first begun to show profits in that the revenue from sales is greater than the total expenses on fixed and variable costs. At this point, 110 units of shoes have been sold in a two month period, which brings it to an average of 55 pairs of shoes sold per month. Margin of Safety: The margin of safety is used to calculate how much the level of sales can...Similarly, the total sales revenues are also computed on the basis of anticipated units that are expected to be sold each month. The variable costs per unit is 77.84 pounds and the number of units expected to be sold is roughly assessed as in the range of 50 to 70 pairs of shoes a month. The average unit sale price for each show is taken as $121.42. Hence, from the table, it may be noted that the break even point is reached after ten months from the time the business begins operating. This is the time when the profits in the amount of $13,356.20 exceed the sum of the fixed and variable costs ($5500 +$8562 = $14,062). Hence this is the point where the business has first begun to show profits in that the revenue from sales is greater than the total expenses on fixed and variable costs. At this point, 110 units of shoes have been sold in a two month period, which brings it to an average of 55 pairs of shoes sold per month. Margin of safety = Expected Sales level - Break even sales level. The break even sales level that has been established by the above table is 55 pairs of shoes per month. Therefore, if the expected sales per month is 70 pairs of shoes, the sales figures can fall even up to 55 pairs of shoes and the business will break even. However if the volume of shoes sold should fall below 55 pairs, then it is likely that the business will experience a loss. Since the s