Sunday, May 24, 2020

The Serious Problem of Domestic Violence - 2524 Words

The writer of this essay discusses about family violence, a serious social problem, and its effects on the public. Family violence also known as domestic violence â€Å"is when someone uses abusive behaviour [physical, sexual, or emotional] to control and/or harm a member of [his or her] family, or someone with whom they have an intimate relationship.† (Department of Justice) The writer explains why family violence/domestic violence is a social problem and whom the issue affects. The writer describes, how the problem shallows the whole society and the families with family violence occurring in the household. In this essay the writer discusses the cost of domestic violence and affects of it on the average taxpayers. This essay highlights the†¦show more content†¦Young children might not be the direct targets of the abuse, yet witnessing abuse in the household can harm them permanently and can cause psychological and behavioural problems. Children exposed to violen ce at home act different as compared to the children living in a healthy family. Witnessing abuse or being victim to abuse â€Å"increases ones risk of delinquency, adult criminal behavior and violent behaviors† (O’Keefe, 1996). Children are considered a nation’s future and family violence leaves negative remarks on children. The negative impacts and experiences disrupt young children from contributing to the maximum in the society and fill in their role. Family is a first institution of socialization. Children perform what they observe, and if young children observe one parent abusing the other parent he or she will be raised with the idea that family violence is a norm and will contribute to the cycle of family violence in the future, and the cycle will continue on without being questioned. Children who witness and are victim of abuse at home are more likely to have aggressive behaviour, which includes arguing with everyone, disobedience in school, disrupting class with rude behaviour. (Moylan et al. 2009) Such behaviour affects other children in school even though they are not part of the household where the abuse is occurring. Family violence is not easily pointed out because anyone can be a target ofShow MoreRelatedDomestic Violence : A Serious Problem1381 Words   |  6 PagesThere is no denying that domestic violence directed towards women is a serious problem all over the world, and here in the United States. The National Coalition Against Domestic Violence reports that every 9 seconds, a woman is physically assaulted or abused in America.(NCADV) To understand domestic violence, one must first understand what domestic violence can consist of, and that is; the use or threat to use physical, sexual, or verbal behavior to force the partner to do something one wants; toRead MoreDomestic Violence Is A Serious And Ever Growing Problem1396 Words   |  6 PagesDomestic Violence Domestic violence is a serious and ever growing problem that the United States is faced with. Many people have suffered from domestic violence, and many more are still suffering even though the abuse ended years ago. Domestic violence victims still continue to suffer from the experience to this day. The effects of domestic violence creates something that will stick with the victim for a lifetime. Because victims fear reporting their problems to the police, many accounts of domesticRead MoreGibson 1. Josie Gibson . Mrs. Archila . Eng 102. 24 March1276 Words   |  6 PagesGibson 1 Josie Gibson Mrs. Archila ENG 102 24 March 2017 Synthesis Domestic violence is an ongoing epidemic affecting people around the world. Over the years, the problem of domestic violence has raised an abundance of questions: how serious is the issue, and what actions could be implemented to prevent it? In the article â€Å"Domestic Violence Has Been a Problem Throughout U.S. History†, it explains how the issue of domestic violence has been going on for decades; however, did not get address until recentRead MoreDomestic Violence is a Global Issue1347 Words   |  5 PagesDomestic Violence (DV) is a critical social issue that negatively impacts not only our own culture in America but as well as all other cultures around the world. Domestic Violence is a global issue reaching across national boundaries as well as socio-economic, cultural, racial and class distinctions (Kaur Garg 2008). Domestic Violence is a serious problem that can be seen around every society from families of both developed and underdeveloped countries and of different backgrounds. Although thereRead MoreThe Effects Of Domestic Violence On Children And Children852 Words   |  4 Pagesthey can call home for as long as needed. We at Stop the Violence You Are Not Alone-CCMG want to raise awareness about Domestic Violence. Furthermore, we want to help women and children across the Chicago area with a goal of expanding nationwide.(lets start nationwide†¦) As a Domestic Violence survivor, I want to create an atmosphere where women and children feel safe. Many women don’t realize the danger that they are in. Domestic Violence is the control of one partner over another inRead MoreDomestic Violence Affects Women Health1399 Words   |  6 PagesIntroduction of the Problem Many women are suffering from domestic violence every day, from physical, emotional, and even verbal abuse. Violence towards women is very important because it can cause a huge impact on women’s health and can even get as serious as death. So many women are getting some form of abuse and aren’t aware of how serious it can be. The problem that I will be discussing is how domestic violence affects women health. When previously taking Women’s Studies and Intro to Women’sRead MoreDomestic Violence Against Indigenous Women947 Words   |  4 Pagesarticle â€Å"Domestic violence against indigenous women is everybody’s problem† domestic violence is depicted as a serious social problem that involves â€Å"unspeakable acts of violence† that leaves victims experiencing fear and despair (Taylor 2014). More specifically, the social construction of domestic violence will be discussed with an emphasis on Aboriginal women and a typology of intimate partner violence. The social construction of domestic violence has serious implications for victims of domestic abuseRead MoreThe United States Department Of Justice Defines Domestic1466 Words   |  6 PagesUnited States Department of Justice defines domestic violence as â€Å"a pattern of abusive behavior in any relationship that is used by one partner to gain or maintain power and control over another in timate partne r.†(President’s Proclamation 2016). Domestic violence includes verbal, physical, sexual, or psychological attacks, even economic coercion. Bancroft et al. (2002 p.1)have claimed that 7 million or more children being exposed by acting of domestic violence each year in United States. Many of thisRead MoreThe Effects Of Domestic Violence On Children915 Words   |  4 Pagesfor decades. In an article, â€Å"The Hidden Consequence Of Domestic Violence Linger For Decades†, from Think Progress, the author Tara Culp-Ressler wrote, â€Å"You’re at a higher risk for some of the largest health problems that our country is facing today† which informs that the victims of domestic violence are at higher risk of some of the serious health problems which can significantly impact on one’s life. Most of the affects of domestic violence are with health, which is caused mostly from physical abuseRead MoreDomestic Violence And Sexual Abuse1456 Words   |  6 PagesDomestic Violence is violence between intimate partners. Intimate partners can be people who live together or people who are currently dating or have dated in the past. â€Å"Perhaps a better definition of domestic violence is emotional abuse, physical abuse, or sexual abuse between people who have at some point in time had an intimate or family relationship.† (AAETS). Emotional abuse is when an intimate partner has continuously criticized you, manipulated you with lies, and humiliated you in public or

Wednesday, May 13, 2020

Frederick Jackson Turner s Frontier Thesis - 1752 Words

David Turley History 4120 Dr. Dant Frederick Jackson Turner’s Frontier Thesis In 1893, at the 400th anniversary of the appearance of Columbus in the Americas celebrated in Chicago , Frederick Jackson Turner presented an academic paper entitled, â€Å"The Significance of the Frontier in American History† In this essay, Turner proposes that, â€Å"The existence of an area of free land, its continuous recession, and the advance of American settlement westward explain American development.† The group dynamic that Turner champions is the farmer. More directly it is white, male farmers. While the expansion of the west by white male farmers was a factor in the development of America, it is not the only explanation for this progression. Turner fails to incorporate all of the demographics present during this expansion which were essential to the evolution of America. The first group Turner fails to credit is women. â€Å"†¦the only mention of the female sex in the entire essay†¦,† is when Turner states, â€Å"†¦Kit Carson’s Mother was a Boone.† While it was a positive thing to say, it didn’t f0cus on the woman, but on Kit Carson’s lineage. The part of women in colonization and culture is often seen as insignificant, but they have always worked alongside the men with equal duty or more, even though the recognition was not equal. The role of women during western expansion was not purely domestic however as the women would often take over the roles typically performed by men. The life of Mary BommeliShow MoreRelatedFrederick Jackson Turner S Frontier Thesis1157 Words   |  5 PagesFrederick Jackson Turner`s Frontier Thesis Frederick Jackson Turner was one of the most important theorists, North American historian, and author of Frontier Thesis. The Frontier Thesis postulated the centrality of expansion of western frontiers in the formation of American nationality and political consolidation of democracy in this nation, leaving a factual political history and introducing an interpretation grounded in economic and social factors. According to Turner, until the end of the nineteenthRead MoreAnalysis Of Frederick Jackson s Turner Frontier Thesis929 Words   |  4 Pagestransform their lives. However, due to mass immigration many were forced to face injustices, overcrowding, as well as questioning their identity. Riis and Turner were both concerned with the influx of immigrants and how the increase of people affected the American land. In Frederick Jackson’s Turner frontier thesis, he describes how important the frontier is to the development of America and how it allowed many to obtain a new life. He describes how Americans have managed to transform the wilderness littleRead MoreEssay on Two Part of the United States Reconstruction Era590 Words   |  3 Pages(â€Å"Reconstruction Era†). Frederick Jackson Turner argued that the frontier was the chief determinant in American history (â€Å"Frederick Jackson Turner†). Both the Reconstruction impact and Frederick Jackson Turner’s thesis play a role in the environment during the Economic Revolution. Reconstruction took placed in the South from 1865 to 1880. It impacted the United States’ history by holding the South back economically behind the North. The South did not catch up until the 1980’s and because of this, itRead MoreThe Significance Of The Frontier By Frederick Jackson Turner869 Words   |  4 Pages Frederick Jackson Turner s â€Å"The Significance of the Frontier† is, in his eyes, an accurate depiction of America s development since the Colonial Period. However, Turner s Frontier Thesis fails to discuss the involvement of two very specific groups of people, groups that certainly had too much of an effect on the progression of the country for him to safely leave out. Native Americans have a pivotal role in America s history, yet Turner s mentions of them in his thesis are extremely limitedRead MoreAmerican Imperialism : A Part Of United States History1463 Words   |  6 Pagesover other people s land. Authors like Frederick Jackson Turner, Alfre d Thayer Mahan, Albert J. Beveridge, Mark Twain, and William James all distinctive perspectives on U.S expansion and imperialism at the turn of the 20th century. Frederick Jackson Turner was a young American historian. Turner s commitment to American history was to argue that the frontier past best explained the history of the United States. On 1893, he introduced his essay â€Å"The Significance of the Frontier in American History†Read MoreThe Frontier Of American History1116 Words   |  5 PagesIn the Significance of the Frontier in American History, Frederick Jackson Turner discusses the understanding of the West as a concept. Turner’s claims included that the expansion into the frontier fueled individualism, stimulated democracy and nationalism, and widened the opportunity of advancement. In the census of 1890, the frontier no longer had a place in the report because the previously unsettled areas had been broken into areas of settlement. Turner uses the definition of two people per squareRead MoreRediscovering The American Frontier Of The United States882 Words   |  4 PagesRediscovering the American Frontier Humans have always had a sense of curiosity for the unknown and a greedy fascination for individual growth without seeing the repercussions on others. The United States culminates these qualities not only as a first-world country but it can also be seen from the very beginnings of the nation’s history. The philosophies’ of early settlers in the United States was to have equality between the people, however Americans failed to incorporate this ideology of equalityRead MoreThe Westward Expansion Of The United States960 Words   |  4 PagesWest, it is essential to keep in mind the myths that arose around the settling of the West in the second half of the 19th century. The historian Frederick Jackson Turner described a uniquely American personality forged by the experience of taming the wilderness and critical to the success and growth of the United States. The daily life of living on the frontier was filled with hard work and difficulties. Farming was the backbone of the expansion west; once a farmer cleared the land, built a cabin andRead MoreThe United States Identity During The Gilded Age1259 Words   |  6 Pagesdreams of having free land, your own freedom, and wealth for all people infatuate the nation and those who hear of the frontier; these myths created a â€Å"golden gilding â€Å" which masks the actual turmoil and issues in the United States. In 1863, historian, Frederick Jackson Turner lectured, â€Å"‘The Significance of the Frontier in American History,’ in which he argued that on the western frontier the distinctive qualities of American culture were forged: individual freedom, political democracy, and economic mobilityRead MoreAmerican Character - Then and Now2118 Words   |  9 PagesCharacter - Then and Now A notion that still holds strong today, Fredrick Jackson Turners idea of American character was one based on trials and experiences. Unlike Crevecour, Turner believed that American character was not simply a product of English character transported to America, but rather another idea altogether (Faragher 63). He expressed this opinion the best when he said, In the crucible of the frontier the immigrants were Americanized, liberated, and fused into a mixed race, English

Wednesday, May 6, 2020

Cost Accounting Answers Free Essays

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. We will write a custom essay sample on Cost Accounting Answers or any similar topic only for you Order Now Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service. In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting when work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control jo b costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates | Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account. The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overhead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process. Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in work in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates becau se it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costing (but some process costing)s. Job costing i. Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 626$127,000$124,000 3. pic]=[pic] ( [pic] =$1,450,000 ( 1. 80 =$2,610,000 [pic]=[pic] – [pic] =$2,755,000 ( $2,610,000 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no unde r- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b. Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Amesbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing. Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $24 = $4,080,000 3. Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3. MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(25 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costs Direct costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792 Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufactur ing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | | Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000– $7,300,000 = $50,000 overallocated, an insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufactu ring Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Mi scellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |Bal. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn. Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000 Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v. Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000 Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materi als Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf. Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn. Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Control (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead C ontrol | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a) Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | |(10b) 400 | | | | | | | The ending balance of Work-in-Process Con trol is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finishe d Goods Control561,000 Work-in-Process Control 561,000 4. Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation o f | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43). The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budgeted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s job-costing system. [pic] 4-29(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Var iation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf. Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$845,000 |1. 00 |$3,000 |$848,000 | 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances: |Account |Dec. 31, 2011 |Allocated Manuf. |Allocated Manuf. Overhead |P roration of $3,000 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf. Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory and the underallocated manufacturing overhead is immaterial. Both these conditions apply in this case. ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000 Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-unit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocatio n base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs. Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18,000 | 4-33(25–30 min. Service industry, job costing, two direct - and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$125 ( 60 hr. ; $125 ( 30 hr. |$7,500 |$3,750 | |Professional associates, | | | |$50 ( 40 hr. ; $50 ( 120 hr. 2,000 |6,000 | |Direct costs |$ 9,500 |$ 9,750 | |Indirect costs: | | | |General support, | | | |$45 ( 100 hr. ; $45 ( 150 hr. |4,500 |6,750 | |Secretarial support, | | | |$50 ( 60 hr. ; $50 ( 30 hr. 3,000 |1,500 | |Indirect costs |7,500 |8,250 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Punch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch job. 4-34(20(25 min. ) Proration of overhead. [pic] 2. [pic]=[pic] – [pic] =$4,900,000 – $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000 How to cite Cost Accounting Answers, Essay examples

Monday, May 4, 2020

Food Nutrition For Different Life Stages-

Question: Discuss about theFood Nutrition For Different Life Stages. Answer: Eating healthy is vital to children, adolescents, young adults, and old people. As the emphasis is on choosing healthy foods and being healthy, it is equally important to make eating a sociable and enjoyable activity that we look forward to. A research conducted by the World Health Organization (2015) on the Australian nutrition status indicates that most old people in Australia take poor diets, do not take enough minerals and vitamins, and not eat sufficient fiber. It is evident that when the body does not get the essential nutrients, the health of the body becomes questionable. In order to adopt a good lifestyle, a proper diet should be combined with regular activity, which can include dancing, swimming, and walk. Exercises are essential for the functioning of the heart, improve blood pressure, and strengthen the bones. The essay will begin by discussing the key findings on the consequences of not eating healthy especially among the elderly persons. Further, the essay will discuss on some of the healthy eating methods. All this will be supported by the relevant literature. Aging is associated with changes in the lifestyle of an individual, which affects the type, and nature of the foods consumed. Worrying, depression, boredom, and loneliness about what the future holds can make some people neglect their diets. Unfortunately, such issues can make an individual skip meal and in general develop poor eating habits. It is imperative to address these issues and design strategies to improve diet intake, even if it means requesting family and friends to intervene. Most of the elderly persons do not eat healthy leading to health complications. Some of the research findings of the health complications are discussed below. Fragile and weak bones are common among the elderly. These are caused by a decline in the mineral in the bone which causes osteoporosis a condition that normally affects the elderly population particularly women after they reach menopause. When an individual suffers from this condition, calcium is removed from the bones making the bones fragile increasing the risk of fracture and dislocation. The most common fractures involve the wrist, legs, and hips, which can turn out to be detrimental. Calcium is difficult to replace once it is lost from the bones. However, there are ways the elderly can use to prevent the progression of the osteoporosis. Some of the ways include diets rich in calcium, exercises, and sunshine. However, fluoride, calcium, and vitamin D are the key nutrients to keep the bones strong and healthy. The foods that are rich in calcium include milk and milk products like cheese and yogurt. In addition, fish with edible bones like sardines and salmon can form a good sourc e of calcium for the bones (Nemecek and Jungbluth 2016). Foods that do not include cheese and milk contain less calcium than the one recommended which is 800mg for men and 1000mg for women above 55 years (World Health Organization 2015). Further, fat-modified foods like a skimmer or skim milk are a suitable diet alternative for those who wish to take low fats. For the individual who does not take dairy products, a calcium supplement can be a good alternative but it is advisable to consult the doctor before making such decisions. Vitamin D from the sunshine is equally essential for the body as it helps vitamins reach the bones. For the individuals with skin cancer or those that are advised by their doctor not to spend their time in the sun, they should take foods rich in vitamin D. Some of the foods that are rich in vitamin D include egg yolk, table margarine, butter, whole milk, liver, tuna, lambs fry, and cheese. Safe vitamin D supplement is also recommended but after proper consultation with the pharmacist. Older people In Australia have Arthritis. For the individuals suffering from arthritis, eating a variety of healthy foods is recommended and it is important in maintaining a good body weight. Overweight or too much weight can exacerbate in weight- bearing joint bones. A research conducted by Nemecek and Jungbluth (2016) indicate that rheumatoid arthritis can easily be treated by fish oils. Therefore, it is imperative for the elderly persons to eat fish frequently in order to reduce chances of getting arthritis. High Blood Pressure; Most Australians are suffering from high blood pressure. The risk or chances of acquiring high blood pressure increases as individuals age and those individuals suffering from this condition at a higher risk of sustaining a stroke or developing cardiovascular diseases. Some of the major contributing factor to the increased cases f high blood pressure is the issue of high salt intake, overweight, and lack of exercises. Most of the people who are already suffering from high blood pressure are advised to avoid salts in cooking and in the table and to avoid foods that are highly salted. In general, the Australian populations are being advised to eat foods that have less salt in order to reduce high blood pressure cases in the society (Saarinen, Fogelholm, Tahvonen and Kurppa 2017). Chances of developing unhealthy gums and teeth increase with age. Having healthy gums and teeth is imperative for the general body health. The majority of the older people suffer teeth loss. It is important for people especially the elderly to visit dentists to have their teeth examined regularly to avoid gum diseases and teeth loss. Healthy gums and teeth are essential in making the foods we take enjoyable; hence, it is important for individuals to visit dentists in order to ensure the health of the gum and teeth (Smetana, Tamasy, Mathys and Heinz 2017). Constipation is common among the elderly people. Constipation cases are common among older people. In order to prevent constipation, it is important to have foods that are rich in fiber. Some of the foods that are high in fiber include wholemeal bread, cereals, fruits, dried peas, dried fruits, lentils, and beans. Therefore, it is essential for the elderly to eat healthy in order to minimize the health complications associated with unhealthy eating; some of the healthy habits discussed below are helpful (Mahan and Raymond 2016). Reduce the amount of salt Intake. Another name for salt is sodium chloride. A certain amount of sodium chloride is good for the body; however, the sodium we get from foods like eggs, meat, vegetables, and eggs is sufficient for the body. High salt intake increases the chances of developing high pressure and many other heart-related diseases that are common in Australia. A research conducted by Langley?Evans (2015) indicate that roughly half of Australians aged above 60 are suffering from high blood pressure, this are shocking statistics and something needs to be done to reduce this number, for instance, people should use spices and hears to flavor their foods instead of using salt. Just like any other Australian, old people should limit their salt intake and should avoid salted foods like bacon, corned beef, and potato chips. Therefore, it is very important to reduce the amount of salt intake and only take those manufactured foods that are low in salts. Drink a lot of Water. Drinking a lot of water is vital for the body. Water is important as it keeps the body hydrated. Nonetheless, as an individual age, the urge of feeling thirsty disappears even after the body needs lots of fluids. In this case, it is essential for older people to take a lot of water for a proper body functioning. Moreover, it is okay to drink milk or fruit juice as an alternative to tea, soda, and coffee as it substantially counts towards daily fluid intake (Keoleian, and Willett 2013). Reduce the Consumption of fatty foods. Pastries, pies, battered and fried foods, chocolates, and fried potato chips are high in fats, hence should be taken occasionally. In cases of a desert, foods like yogurts, fruits, ice cream, and custard are ideal as they have reduced fat and have low-fat varieties. Another ideal dessert is rice with dried fruits and a little bit milk with sugar is a healthy and delicious dessert (Hosking, Pasco, Hyde, Williams 2016). Minimize Alcohol Intake. Alcohol provides the body with energy in form of calories or kilojoules but it does not provide the essential vitamins and nutrients that protect the body. The calories that alcohol provides only add to the daily energy intake. However, consuming a small amount with the main meal can make the meal enjoyable but it should not replace the actual food, which provides the body essential vitamins and nutrients (Garnett 2014). Vitamins are essential for the body. Vitamins should be derived from the foods we eat. It is not advisable for us to take poor diets but replace it with vitamin supplements. In cases where you are not able to eat or recuperating, there are healthy ways that we can use to keep the diet nutritious and healthy, for instance, taking milk, eggs, vegetable soup, and fruit juice is nutritious foods that are easily digestible. However, in cases where an individual decides to use vitamins supplements, it is advisable for low dose multivitamin to be used, as the large dosages of vitamins can be harmful (Corrado, Ardente, Sala and Saouter 2017). In conclusion, being healthy and living healthy is important for a quality life. In this case, taking healthy diets is essential in maintaining good health as an individual age. Further, healthy eating is important in all the stages of life. However, most Australians especially those from low-income households do not eat healthy which exposes them to some of the health style conditions like high blood pressure, arthritis just to mention a few. The older population that is at a high risk of developing lifestyle diseases, this is because of avoidable and unavoidable conditions. However, it is important for individuals in any stage of life whether children, adolescents, young adults, and the elderly to adopt healthy eating habits in order to improve their health status. Reference List Corrado, S., Ardente, F., Sala, S. and Saouter, E., 2017. Modelling of food loss within life cycle assessment: from current practice towards a systematisation.Journal of Cleaner Production,140, pp.847-859. Garnett, T., 2014. Three perspectives on sustainable food security: efficiency, demand restraint, food system transformation. What role for life cycle assessment?.Journal of Cleaner Production,73, pp.10-18. Hosking, S.M., Pasco, J.A., Hyde, N.K., Williams., 2016. Recommendations for dietary calcium intake and bone health: the role of health literacy.Journal of nutrition food sciences,6(1), pp.1-3. Keoleian, G.A. and Willett, W.C., 2013. Toward a life cycle-based, diet-level framework for food environmental impact and nutritional quality assessment: A critical review.Environmental science technology,47(22), pp.12632-12647. Langley?Evans, S.C., 2015. Nutrition in early life and the programming of adult disease: a review.Journal of Human Nutrition and Dietetics,28(s1), pp.1-14. Mahan, L.K. and Raymond, J.L., 2016.Krause's food the nutrition care process. Elsevier Health Sciences. Nemecek, T., Jungbluth., 2016. Environmental impacts of food consumption and nutrition: where are we and what is next?.The International Journal of Life Cycle Assessment,21(5), pp.607-620. Pernollet, F., Coelho, C.R. and van der Werf, H.M., 2017. Methods to simplify diet and food life cycle inventories: Accuracy versus data-collection resources.Journal of Cleaner Production,140, pp.410-420. Perignon, M., Vieux, F., Soler, L.G., Masset, G. and Darmon, N., 2017. Improving diet sustainability through evolution of food choices: review of epidemiological studies on the environmental impact of diets.Nutrition Reviews,75(1), pp.2-17. Papargyropoulou, E., Lozano, R., Steinberger, J.K., Wright, N. and bin Ujang, Z., 2014. The food waste hierarchy as a framework for the management of food surplus and food waste.Journal of Cleaner Production,76, pp.106-115. Smetana, S., Tamasy, C., Mathys, A. and Heinz, V., 2017. Regionalized Input-Output Life Cycle Sustainability Assessment: Food Production Case Study. InSustainability Through Innovation in Product Life Cycle Design(pp. 959-968). Springer Singapore. Saarinen, M., Fogelholm, M., Tahvonen, R. and Kurppa, S., 2017. Taking nutrition into account within the life cycle assessment of food products.Journal of Cleaner Production,149, pp.828-844. World Health Organization, 2015 Guideline: Sugars intake for adults and children. Geneva: World Health Organization, viewed 30 March 2016,

Sunday, March 29, 2020

Internet Privacy Essays (652 words) - Privacy, Digital Rights

Internet Privacy Internet Privacy Why should I worry about privacy and security? I'm not a criminal or a terrorist. I've got nothing to hide. These are things that most people think. They also believe the internet is much more secure and that their personal information is only available to them, whereas this is actually quite wrong. There are more reasons to want to protect your privacy than can be named. The important principal is that you have a right to privacy as long as that right is used within the bounds of the law. Seeking privacy should not make you feel guilty. Privacy should be expected, and demanded. The reasons might be as simple as preserving your right to express unpopular opinions without being subjected to persecution, or as serious as communicating sensitive business information, revealing credit card numbers, legal discussions with your accountant, or hiding your true identity from a secret government. Regardless of your reasons, privacy is your right. Contrary to what some governing bodies might want the public to believe, not all those concerned with security and privacy are hackers or terrorists. The internet provides one of the easiest communications tools ever afforded by mankind. It is quick, convenient, cheap....and as insecure as it is quick, convenient, and cheap. A message sent many months ago may remain on an ISP's server or as a backup, and can be easily retrieved by anyone who knows how to do so. This is information which you personally have deleted for a reason - not to be accessed by someone else after you have finished with it. There have been times where information has be retrieved up to 6 months after, and used in a court case as evidence. It can be quite simple for someone to intercept your messages or information if they want it. This may be just an administrator of your ISP or your office network. Or it might be a business competitor, legal foe, or government agency, with much more serious intentions. There are an abundant means available to protect online privacy. Some are large and complex while others are extremely simple. The important fact is that some methods are almost totally lacking in security while others are practically bulletproof. It is an all too common misconception that anonymity equals privacy. Anonymity and privacy may be related, but their significance is quite different. Do you wonder what other people know about you? Cookies are available on certain websites, and these small files are placed on your computer and record data which most often contains information that the user would rather be kept secure. Information including passwords, credit card numbers and where the user has been. There are hundreds of web-based email services that appear to offer anonymity. Few really do. These include names such as Hotmail, Yahoo, Excite and many more that could be listed. In each of these cases, the user is allowed to create a personal username that he uses for his messages. Unfortunately, through sign-up procedures and logging, it is amazingly simple to determine your ISP, and even your true identity, when you use these services. For the obvious reason, there is no point in wasting space dealing with those types of services. As the user, it is your responsibility to know that your internet anonymity is only as secure as the service's privacy policy. You should always familiarize yourself with the usage and privacy policies of any E-mail or internet service you consider using. Who wants to know what you're saying? It might be a nosey fellow employee, your employer, your ISP, a competitor, friend, or legal team. Regardless of who wants to, it is remarkably easy for someone else to read what you write. It is common sense to protect information that you don't want others to know, and people should ensure that they go to some lengths to do so. There are a large number of nonprofit organizations that specialize in protecting your rights to privacy. It is time well spent to visit these sites, as you can learn what the current laws are, what is being proposed, and what is being done to protect privacy.

Saturday, March 7, 2020

5 Non-Fiction Writing Tips for Authors - Writing Tips with Proofed

5 Non-Fiction Writing Tips for Authors - Writing Tips with Proofed 5 Non-Fiction Writing Tips for Authors It’s a little ambitious to talk about â€Å"non-fiction writing† in general. After all, â€Å"non-fiction† technically covers everything from school textbooks to deeply personal memoirs. But we’ve come up with a few tips that we think can help anyone who wants to become a non-fiction author. 1. Read, Read, Read! As with any kind of writing, the first step to becoming an author is to become a voracious reader. Heres a few books to get you started. Think about your favorite non-fiction books and what makes them great. Dip into some of the classic non-fiction works to expand your horizons. Find out what you enjoy reading, then use that as a starting point to develop your own authorial voice. 2. Types of Non-Fiction There are many different types of non-fiction. Some major varieties include: Academic textbooks Biographies and memoirs Manuals and technical guides Travelogues Recipe books Self-help guides Popular history and science books This isn’t a complete list by any means! If you want to write a dictionary, for example, you can do that too. The point is that, once you know the type of non-fiction you want to write, you should check out how other books in the same genre are written so you know what you’re up against! 3. Pick a Topic and Do Your Research Eventually, you’ll have to pick something you want to write about. Ideally, this will be something that you already know or care passionately about. This will make it easier once the hard work of doing research begins (e.g., reading existing books, searching news archives, interviewing people). But maybe you’ve always known that you want to write a book about toasters. And maybe you’re already an expert on heating bread. That’s a great start! But you still need to check your information and organize your research so you know what to include in your book. A basic model. Uneven browning. 4 out of 10. 4. Getting Creative? Non-fiction doesn’t have to be dry in order to be factual. In fact, some of the best non-fiction is exciting and emotive, making the reader feel like they are part of the action! The key to this is sticking to the facts, but also using a literary style to engage your reader. And you can apply creative non-fiction techniques to any genre, so if you want to style yourself as the Hunter S. Thompson of vegan recipe books, go for it! 5. Keep It Simple Unless you’re writing for a specialist audience, try to keep your language easy to understand. You might be an expert on your chosen topic, but the average reader won’t be. Think about who you’re writing for before you begin. And don’t be afraid to ask for feedback from non-experts while you’re working. It will make sure you get your ideas across effectively!

Wednesday, February 19, 2020

Mobile Technology Research Paper Example | Topics and Well Written Essays - 2500 words

Mobile Technology - Research Paper Example The use of these tools has turned to be an informal procedure in the learning process (Milrad, 2006). Mobile learning is very convenient because both learners and their teachers can get access it at any given time. Just like the types of e- learning mobile learning is collaborative, learners and teachers can share information, this leads to receiving of prompt feedback and instructions (Milrad, 2006). This collaboration increases high performance, and it replaces the use of textbooks and notebooks during the teaching and learning process. Furthermore, it is easy to use mobile learning in the learning context (Milrad, 2006). According to Chan et al, (2006), educational institutions are getting laptops and Internet services as a result of improve technological development. Educators need to understand how to work the mobile technologies and incorporate them efficiently during their teaching and learning process. Teachers understand that this process is important in education because it helps facilitate the teaching learning process using the mobile or tablets devices. Most important aspect of these mobile devices is that by using them in the teaching learning process, they tend to improve the general teaching and learning activity in the classroom, as well as instructor feedback after assessment. Mobile devices have intrinsic educational products that improve instructional procedures in the classroom. Using an android system, the students, and their teachers can make use of the Microsoft word document to make, transform, or edit their documents (Milrad, 2006). The Picasa instrument found in tablets can be used to save meaningful pictures for assignments conducted on projects (Milrad, 2006). This mobile technology provides effective teaching and studying by speeding the entire teaching and learning procedure. Mobile devices used in teaching range from digital laptops to use of tablet in the tutorial room to boost the teaching and learning process (Milrad,