The Union The Business Behind Getting High

Introduction Review of the film The Union: the Business behind Getting High film by Brett Harvey is one of the most excellent documentaries of modern times covering the issue of marijuana. It is indeed a movie that everyone in the united stated should be interested to watch. The Union: The Business behind Getting high is a Canadian documentary that largely focuses on the Canadian flaws in their policy on drugs.Advertising We will write a custom essay sample on The Union: The Business Behind Getting High — 2007 (The Drug War/Marijuana Legalization) specifically for you for only $16.05 $11/page Learn More Nevertheless, the highlighted defects of drug policy are not only applicable to Canada but also to the drug policy of the United States that is very flawed. It is worth noting that the drug policies applicable in Mexico, Canada, and also in the United States are essentially intertwined in the sense that it would be practically be impossible to disc uss one of the aforementioned country’s policy while excluding the rest. This documentary makes a good attempt to be all inclusive (Pua 1). The Canadian documentary focuses generally on decriminalization verses legalization, an issue that has been a center of heated debate both in the United States and Canada. According to the movie, there are a number of reasons that are advanced in support of legalization of marijuana. The most important reason for legalizing marijuana is that the government would be able to collect a very huge sum of money considering the proceeds that accrue from organized crimes such as drug cartels. Some other reasons advanced by the documentary include the ability of the government to control the sale of such drugs to minors and also collection of tax revenue. The reasons in support of legalizing marijuana as advanced by Harvey in the documentary are indeed convincing. The documentary is nonetheless incomparable to other movies because of the contribut ion made in it by experts in this aspect. Uncommon in other movies regarding the issue of marijuana, the Union documentary contains interviews conducted amongst high ranking government officials and politicians from Canada such as Seattle’s former chief of police, mayors, as well as senator. The documentary also includes experts such as biologists, WA, chemists, and Harvard medical doctors. This is a clear indication that the documentary by Harvey presents testimony from genuine experts, for purposes of giving an explanation and supporting why it would be more appropriate than not to legalize marijuana (YouTube). Discussion The documentary opens the curtains with a famous football player O.J. Simpson who is indicted and found not guilty of the offence of murdering his wife together with a waiter allegedly because of a pair of glasses. According to the medical evidence, the DNA sample got from the scene of crime matched that of O.J. Simpson; nevertheless, the glove did not fit .Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More This turn of evidence changed the whole turn of events. The documentary further develop a number of issues, it works to blow up some myths and finally concluded that marijuana would be much worthwhile legalized notwithstanding the minor impacts it would have. The documentary is assembled in a synergistic manner at about 105 minute. It includes fascination stories, taking head interviews and archival footage which are arranged in clips that are entertaining and fast. The documentary clips cover the incognito growers, the obvious suspects, Tommy Chong and dealers as well as clips from other sources such as Joe Rogan and former police chiefs. All this individuals are very much willing to give their opinion about marijuana which views indicate that criminalizing cannabis is an irrational status. Their narrations, status, and interviews are intertwined wi th trenchant or highly entertaining clips highlight carefully every aspect that is being affirmed. There are clips from the reefer madness to those from ancient footage involving farmers gathering hemp, with stops for clips which are related to the previous footage circumstantially. The events that unfold in the documentary are covered so well by the director in that for about thirty five minutes the move has not yet began to scrutinize the business of getting high. In the first 35 minutes, the movie outlines the foundation of the director’s claims to the effect that marijuana is an affordable and an extremely versatile commodity regrettably criminalized by poor legal framework that are geared towards eradication the icky sticky (Pua 1). The documentary further maintain that most of the claims of marijuana being harmful are founded on unauthentic findings such as marijuana kills the cells of the brain is just but a misplaced myth. The movie depict that illegalizing marijuana would instead increase the preference of use. According to the movie during the prohibition of alcohol consumption, the rates of boozing increase tremendously not to mention the increase in the organized crime aimed at getting alcohol for the people. The documentary further makes a comparison between the number of individuals killed by consumption of either tobacco or alcohol per annum and the statistics of deaths cause by marijuana consumption. It is established that cigarettes and alcohol causes hundreds of thousands of people while there has not been direct deaths related to consumption of marijuana.Advertising We will write a custom essay sample on The Union: The Business Behind Getting High — 2007 (The Drug War/Marijuana Legalization) specifically for you for only $16.05 $11/page Learn More The documentary is founded on the reality that the illegal status of marijuana in both Canada and the United States could be reversed if the policy maker s could show an open mind to facts that are scientifically proven and also some tolerance. The illegal status of marijuana allows the sellers and growers to charge more. If the rules are changed and marijuana become legal, the cartels will obviously lose a lot of money which will in turn acts as another edition of prohibition (YouTube). The movie is professionally directed in that it does not veer the audience into accepting the theory. Harvey allows the interviews and research do the talking the research and interview shows that in 104 individuals who uses marijuana, only one individual uses cocaine an almost none of them uses heroine. From the study conducted by UCLA shows that marijuana does not cause cancer. By using research and interviews is a brilliant idea since the audiences are offered an opportunity to get different facts as well as common sense. There is only one issue about the movie that may be criticized which is that fact that the documentary does not cover the other side of the coin particularly, it does not address the views of law enforcement agencies, politicians and individuals who do not approve of legalizing marijuana. The Union: The Business behind Getting High documentary is about the cannabis industry in British Colombia, the movie also depicts the stigma associated with marijuana in the western society particularly in America. In documentary uses the term union in the title perhaps because the term is frequently used to refer to the individuals as well as groups which in real life situation take part in illegal marijuana industry in British Colombia. The documentary is a fantastic eye opener and it should be kept on the supplemental film list. This is because there are very few people who may be aware of the fact that marijuana is not as bad as it seems to be portrayed; the documentary seek to disapprove the negative attitude held by majority of people in the western society about marijuana. The documentary through expert opinion pro ves that nobody has ever died from consumption of marijuana which is ironically illegal , while the drugs that are legalized such as tobacco and alcohol have caused hundreds of thousands deaths. Analysis and conclusion Basically the message that can be construed from the documentary is that cannabis is not actually harmful in any way like the pharmaceutical drugs, alcohol, coffee, or even tobacco, and unlike these legalized and harmful drugs, cannabis is harmless with both commercial and medical benefits. Ironically, the two attributes of marijuana are surprisingly the reason behind its prohibition which is quite irrational.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More This goes to confirm that most companies manufacturing drugs may not approve of a plant which grow naturally with so many benefits since such a plant would naturally put such companies out of business of manufacturing other drugs (Pua 1). The documentary shows that due to the understanding of the benefits associated with marijuana, the plant was legal and actually, some government used to encourage its growth before the twentieth century. The prohibition of marijuana particularly in the United States is also related to the fact that the government used the plant as a justification of effecting arrests for political, profiteering and war. The documentary makes an attempt to explain the reason as to why prohibition of marijuana never works. In an effort to explain the situation, the documentary use statistics and research about past prohibition of alcohol which brought about more consumption of alcohol and more organized crimes to bring it to the market. It therefore goes without sayi ng that there is no substantial and rational reason that has been advanced to suggest why cannabis is prohibited and treated with a lot of stigma in the western society. Surprisingly the plant is treated with more seriousness then even hard drugs for instance heroin and cocaine or even the other legalized drugs which are harmful to human health. The documentary is indeed one of a kind as the information presented therein is confirmed and approved by real scholars, doctors, former politicians, former law enforcement agencies, and biochemists, not to mention the various scientific studies. From all the interviews and study conducted are in agreement with the fact that cannabis does not pose any kind of harm except the stigma created by its prohibition. In the documentary, Harvey tries to focus on the Canadian flaws in their policy on drugs. Nonetheless, the highlighted shortcomings of drug policy are not only observable in the Canadian legal system, but also to the drug policy of the United States that is very flawed. The documentary espouses a number of reasons that are advanced even by experts in support of legalization of marijuana. The main argument in support of legalizing cannabis being that the government would be able to collect a very huge sum of money which flow in industry. Some other arguments advanced by the documentary include the fact that legalizing marijuana would enable the government to control the sale of such drugs to minors and also collection of tax revenue. Works Cited Pua, Adrian. A Review of The Union: The Business Behind Getting High. 2007. Web. http://headlessreviews.blogspot.com/2007/10/union-business-behind-getting-high.html YouTube. The Union: The Business Behind Getting High — 2007 (The Drug War/Marijuana Legalization) Directed by Lucy Walker. 2007. Web. This essay on The Union: The Business Behind Getting High — 2007 (The Drug War/Marijuana Legalization) was written and submitted by user Alanna Bates to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Concept of Self-Transcendence Essays

The Concept of Self-Transcendence Essays The Concept of Self-Transcendence Essay The Concept of Self-Transcendence Essay Essay Topic: The Metamorphosis Wallace Stevens Poems Life is full of obstacles that thwart one’s ability to discover the true meaning of existence. In The Unheard Cry for Meaning, psychologist Viktor Frankl explains that â€Å"An eye with a cataract may see something like a cloud, which is its cataract; an eye with glaucoma may see its glaucoma as a rainbow halo around the lights. A healthy eye sees nothing of itself – it is self-transcendent. † The concept of self-transcendence requires one to overcome the different â€Å"cataracts† of life, and ultimately view the world through an altruistic perspective. When one conquers the notion of seeing â€Å"nothing of itself†, one can comprehend the true meaning to living a full and healthy life. In Franz Kafka’s The Metamorphosis, the main character Gregor Samsa has lost himself in his continuous world of routine, in which his grueling profession takes away from his ability to recognize the components that make life meaningful. Thus, his job is the â€Å"cataract† that disables him from truly living, and keeps him from establishing relationships with those around him and wholly expressing his creativity. Gabriel Conroy experiences similar feelings of disillusionment in James Joyce’s The Dead. Gabriel lives in a â€Å"cloud† of misperceptions, and constantly suffers from obsessive misinterpretations of how others perceive him. As a result, Gabriel possesses a close-minded and defensive attitude, which affects his ability to experience true love and wholly appreciate his life. Gregor’s obsession with his job, and Gabriel’s constant fear of being judged by others, hinder their abilities to reach self-transcendence. Once they break these barriers, they learn to possess this theory of self-transcendence, and ultimately seek to espy the true essence of life. Gregor’s physical transformation â€Å"into a monstrous vermin† (Pg. 3) frees him from the distractions and obligations that permeate his mindset, such as his responsibilities to earn money, pay off his parent’s debt, and support his family. Prior to his metamorphosis, Gregor is so preoccupied with his â€Å"grueling profession† (Pg. 4), that it prevents him from â€Å"ever becoming anything closer than acquaintances† (Pg. 4) with the different individuals in his life. After his metamorphosis, Gregor is able to build a relationship with an object to create a link with humanity that his life is lacking. The picture of the beautiful woman exemplifies Gregor’s desire to create a relationship to feed his hunger for love, and the picture’s frame symbolizes the amount of creativity that Gregor possesses within himself. The picture, which Gregor â€Å"had recently cut out of a glossy magazine and lodged in a pretty gilt frame†¦showed a lady done up in a fur hat and fur boa, sitting upright and raising up against the viewer a heavy fur muff in which her whole forearm had disappeared† (pg. 3). Gregor is frustrated that his job never allows â€Å"relationships to last or get more intimate† (Pg. ), and is distressed that the individuals in his life come and go without making any sort of impact on his life. Therefore, the woman in the photo may depict Gregor’s desire for love, and his desire to form a meaningful relationship with someone that is important to him. Gregor spends â€Å"Two or three evenings† (Pg. 11) carving a â€Å"gilt† or g old lined frame for the picture because it temporarily relives him from his desolation. The care that Gregor expresses toward the frame is shown by the degree to which he pays attention to every minor detail while crafting it. In addition, the time he spends carving the frame also reveals how important the picture is to him. Though he is not conscious of the reason why he values the picture so much, Gregor deeply cherishes the picture because it momentarily enables him to escape his solitude, and experience the love and creativity that he longs for. Music is the creative art form that enables Gregor to rekindle his love for his sister Grete, and also provides Gregor with unknown nourishment that satisfies the need for beauty in his life. Grete’s violin playing â€Å"forces Gregor out of his confinement, and moves him to show his appreciation for the beauty of her violin playing that no one else could express. † (Pg. 46) Gregor’s persistence to â€Å"inch himself farther onto the immaculate living room floor† (Pg. 46), despite being physically soiled and â€Å"completely covered with the dust that blanketed his room† (Pg. 45), suggests his dire craving for human love, and his determination to further draw himself to the splendor of his sister’s music. Gregor’s exposure and admiration to music temporarily moves him from his depression, and his metamorphosis serves as the medium through which he feeds his longing. After Gregor’s metamorphosis, Gregor undergoes dejection in which he finds himself uncomfortable, uncertain, and lost due to the lack of compassion that others express toward him. Once transformed, Gregor realizes that music is the â€Å"food† that satisfies his hunger for comfort and hope, qualities of humanity that he has regained after being transformed into a vermin. In pursuing Grete’s music, Gregor understands that he can cure his melancholy by showing a livelihood that reflects hope in the realization that love and beauty still exist in the world. Through his actions, Gregor triggers the yearning to escape his solitude, and discover his â€Å"soul† by pursuing the music that comforts him. At the novel’s end, Gregor’s family comes to the conclusion that they must abandon the notion that the monstrous bug is Gregor. Grete reasons that if the bug were really Gregor, he would have gone away on his own and spared them the torment of caring for him. In his deathbed, Gregor agrees with his sister and dies while thinking of his family with love and affection. Gregor’s interaction with Grete’s music dissolves the anger he felt in his depression, and allows him to pass from his life with a peaceful and serene mindset. Gabriel’s encounters with Miss Ivors and Greta reveal his habit of misinterpreting how others perceive him, and how this embeds Gabriel with an insecure and defensive attitude. Miss Ivors is introduced as, â€Å"a frank-mannered talkative young lady† (Pg. 187), who, at the onset of her encounter with Gabriel states, â€Å"I have a crow to pluck with you. (Pg. 187) She proceeds in their conversation by addressing Gabriel’s job with â€Å"The Daily Express†, and claims in a jokingly manner that Gabriel is a â€Å"West Briton† (Pg. 188) who is too pompous to handle her criticism. This initiates Gabriel’s immediate belief that Miss Ivors dislikes him, though there is no direct evidence of this contempt. Gabriel reflects a solicitous attitude that instantly takes offense toward any statement that threatens his self-image. Flustered by her bold statements, Gabriel’s does not â€Å"know how to meet her charge† (Pg. 88), and simply â€Å"continues to blink his eyes trying to smile and [murmurs] lamely that he sees nothing political in writing reviews about books. † (Pg. 188) This initial incidence exemplifies Gabriel’s constant consciousness toward how others judge him, and his tendency to take offense toward any remark against his social status. Miss Ivors continues to â€Å"pluck† at Gabriel’s vulnerability through questioning his desire to leave Ireland for vacation, and criticizes Gabriel’s disregard to explore beautiful areas of his own native country. Gabriel becomes extremely frustrated by Miss Ivors’ frank statements and exclaims, â€Å"To tell you the truth†¦I’m sick of my own country, sick of it. † (Pg. 190) Gabriel immediately feels the need to cover â€Å"his agitation† through such a remark, because he fears that Miss Ivors will see his anxiety and look condescendingly upon him. After the party, Gabriel continues to misinterpret his interactions with others, demonstrated by resentment in his failure to physically and mentally connect with his wife. Gabriel’s superiority, shown through desires such as longing to be â€Å"the master of Gretta’s strange mood† (Pg. 18), feels threatened after learning that Mr. D’Arcy’s performance of The Lass of Aughrim reminds Gretta of a â€Å"gentle boy† named Michael Furey. An initial â€Å"dull anger begins to gather at the back of Gabriel’s mind† (Pg. 220) to hear that this is the source of her morbid state, and he begins questioning his wife in an ironic and detached tone. Gabriel feels emotions of jealousy, humiliation, and anxiety; spurred on by the menace that Michael Furey poses after hearing that he may have influenced Gretta in the past. Gabriel’s reaction reveals that his â€Å"socially polished† way of life feels threatened by the thought of Michael Furey, no matter how â€Å"delicate† of a young boy he had been, and Gabriel resumes to question Gretta’s past and present intentions in a satirical and subtle manner. Gabriel does not understand how a dead boy manages to disrupt his ability to become closer to his wife. Gabriel’s insecurity and defensive attitude evaporates when he begins to see the world outside himself, and acknowledges his shame in feeling threatened by a young, passionate boy in the gasworks. Gabriel felt humiliated by the failure of his irony and by the evocation of this figure from the dead† (Pg. 221), and suffers from a â€Å"shameful consciousness of his own person that assails him† (Pg. 221). Whereas his initial tone of interrogation was cold and ironic, his new tone changes to one of humility and indifference. Gabriel sees the senselessness in h is original motives of sexual advancement, and goes on to comfort his wife by â€Å"caressing† her hands, and empathizing with her sadly over Michael Furey’s memory. Though it is evident that Gregor’s prior tendencies of insecurity and defensiveness exist, demonstrated by his initial reaction of jealousy upon hearing that Michael Furey died for Gretta, he learns to repress this emotion through reason and compassion. Whereas Gabriel had originally expressed a type of superiority complex about him, he diverges into feelings of generosity and friendly pity for his wife. Gabriel also expresses respect toward Michael Furey’s bravery, and honors his memory by commenting that it is â€Å"better to pass boldly into that other world, in the full glory of some passion, than fade and wither dismally with age. (Pg. 224) As Gabriel reflects in the hotel room, he sees his soul â€Å"approaching that region where dwell the vast hosts of the dead†¦His own identity fades out into a grey impalpable world: the solid world itself which these dead had one time reared and lived in was dissolving and dwindling† (Pg. 225) In such a way, Gabrie l’s soul is leaving the â€Å"solid† world he is used to, a world of disillusionment and self-gratification, and is beginning to view the world in a more sensible manner. Within the Holy Bible, archangel Gabriel is known for expressing a gentle and caring nature, and is also known for serving alongside archangel Michael during the birth of Jesus Christ. Also following the theme of birth, Michael Furey’s story of relentless passion serves as the message sent to rebirth Gabriel from his life of solicitude, and enables him to see how his close-minded attitude paralyzes his ability to connect with others. Gabriel begins to view the world through humble eyes, without his own personal facade blurring the image as it once did. He states, â€Å"Yes, the newspapers were right: snow was general all over Ireland†¦It was falling, too, upon every part of the lonely churchyard on the hill where Michael Furey lay buried† (Pg. 225) The snow serves as a recurring symbol throughout The Dead to reflect the purity that Michael Furey’s passionate love represented. Gabriel views the snow as a facet that unifies elements of the dead, such as Michael Furey’s story and the memories of all those deceased, with the lives of the living. He finally understands that the distance between life and death is closer once an individual accepts the constant messages sent by the dead, and self-transcendence can only be reached by living a fervent life such as the life of Michael Furey. Both Gregor and Gabriel reach self-transcendence by breaking down the barriers that permeate their abilities to see the meaning of life. The moment their characters learned to disregard prior obsessions, they were able to see the world in a way that appreciated qualities of love, passion, and beauty that they never took the time to notice before. In the same way, Emily Dickinson created this feeling of awareness in many of her poems by describing ordinary objects in an extraordinary manner to reveal their significance. In â€Å"This was a Poet†, Dickinson indicates that poetry compels readers to break through the barrier of ordinary thoughts, and remove the â€Å"film of familiarity† (Coleridge) on all aspects of life by exploring the significance of everyday happenings. This â€Å"film of familiarity† can also refer to the â€Å"cloud† of obstruction that Frankl discusses in his metaphor comparing a non-healthy eye to a healthy eye. By viewing the world through non-healthy eyes, this â€Å"cloud† creates a hazy perception of the world and distances one from finding out the meaning of life. External or internal forces push individuals to reach a state of self-transcendence, which like poetry allows them to lift the â€Å"film of familiarity†, and dispel the clouds that once obstructed their vision and view life in an altruistic manner. Wallace Stevens once said, â€Å"Let’s see the very thing itself and nothing else, let’s see it with the hottest fire of sight. † When an individual sees the world through healthy eyes, they are able to see the very qualities of life that make living meaningful, and in turn focus their full attention toward pursuing these qualities. For both Gregor and Gabriel, a submissive revelation saves both their lives, and leads them to see the importance of love and passion with the hottest fire of sight because of the self-transcendence that has transformed them.

You and The Field of Organizational Behavior Assignment

You and The Field of Organizational Behavior - Assignment Example It also emphasizes on teamwork. The following graduate programmes have been found: The Management Journal which is considered to be the backbone of management practice using research methods to explain the findings. Another programme is Management Learning and Education which tries to explain the research on how managers tend to learn and as a result put what’s been learnt into practice. It also helps those who are interested in education sectors such as heads of learning institutions. The primary audience are mainly tutors and scholars.(Ricky 57). In addition, the other programme is the Management Perspectives which tries to address issues that are theoritical to practical .In this programme, it critically analyzes what’s known, combines different theories and research into one outcome and finds out new ideas which can be of importance to the practice.(Ricky 96). Another programme is the Management Review which concerns the emerging theories to help comprehend management within sn organization. It explains the roles of an organization to the society.( Ricky 98). Other programmes include Applied Psychology which emphasizes on culture and psychology at large, Management Studies which combines different disciplines on an institution’s strategic plan and human resource management, Leadership and Organizational Development programme which develops on behavior development

Fishy Foods Essay Example | Topics and Well Written Essays - 3750 words

Fishy Foods - Essay Example Fishy food successfully managed the adverse effects of the recession and efficiently used its finances to complete its business as well as its stakeholders. The data used in this report has been sourced from the given case study. Moreover, the theoretical data has been taken from several relevant books which have been mentioned in the reference list. The market-related information has been procured from Mintel and journal articles. Every startup company needs a proper set of marketing strategies for it to prosper and ensure sustainable growth. This report is based on a hypothetical start-up company which started its business in Birmingham by selling specialty fish based food products. The company was started off by two friends John and God. They decided to offer a unique food variety to the customers. The company was named Fishy Foods, which gradually expanded over the years and became quite popular among the customers. Despite the economic crunches caused by the recession, the compa ny managed to sustain its business. This report highlights the marketing strategies taken by the company and how it helped to sustain the business, the internal and external environment and how it influenced the business activities. It also covers the customer behavior along with the STP (segmentation, targeting, positioning) analysis and how the company leveraged it to their own benefit. Fishy Foods caters to the mass market and specialized in fish based foods. The company started off by selling fish finger sandwiches and other fish products like fish soup, fish, and chips with different variants. In order for a new company like Fish foods to run its business successfully, it needs to implement the proper marketing strategies. Before starting a business the company needs to assess the market environments and make any decisions based on the assessment results (Atherton, 2007).  

Profile of Leader Essay Example | Topics and Well Written Essays - 1000 words

Profile of Leader - Essay Example It cannot also go without a mention how Sheikh Zayed devoted his life to serving his people and making the world such a better place to live in. As the story is told, Sheikh Zayed was born in 1918 as the youngest of the four sons of Sheik Sultan bin Zayed, who also ruled between 1922 and 1926, somewhere in Abu Dhabi. During his time of birth, it is reported that Emirates was very poor and lacked development. Its economy was majorly based on fishing and pearl diving. There were also few practices of simple agriculture on the scattered oasis. Sheikh Zayed is one leader who led by example. We get to know about this when he established a clear vision of what he wanted to accomplish for his people of Al Ain in the late 1940s and the early 1950s (Eesa, 2001). Progress finally dawned to Al Ain even with the few government revenues that were collected at that time. A basic administration was established with the help of the Sheikh and he even personally sponsored the establishment of the first modern school. He also mobilized and encouraged friends and relatives to contribute funds that could go to the development of small-scale. Through his help, Sheikh Zayed ensured that the local water ownership was revised to allow a more equitable distribution. Through this, Agriculture was promoted, and the Oasis were re-established as the major market centers. It is his efforts in city planning in Al Ain that ensured the city became one of the greenest cities in Arabia. According to Hamza Hanson Yusuf who is a renowned American preacher and scholar, Sheikh Zayed is a very rare figure that was seen to be very inspiring through his leadership style and way of life (UAEInteract, 2013). He also described Sheikh Zayed as a leader whose words were full of wisdom. Sheik Zayed was also recognized as a leader who had great respect and love for the environment. This is well shown by the way he initiated falconry that became a lifelong passion for many (CPC, 2013). His love

Media Representations Of Mental Illness Sociology Essay

Media Representations Of Mental Illness Sociology Essay Mass Media plays an important role in the way society perceive mental illness and the people suffering from it. This essay will examine how mass media in the United Kingdom reports and portrays mental illness and how this representation negatively and positively affects societys perceptions of people suffering with mental illness. There are various definitions of mental illness. Judge Lawton (1974 ) describes mental illness as a word without proper definition linked to legal significance. Rogers and Pilgrim (2005) outlined that there is no proper definition brought by the legal framework of psychiatry. This frame emphasise mental disorder as linked to various criminal acts. The meaning of mental illness has become a controversial debate, with some sociologists arguing that it is about illness rather than being social deviance. In British law the notion of mental illness has come from the notion of mental disorders. The British Law does not give a clear definition regarding mental illness. It defines mental illness as a mental disorder as† an impairment of or disturbance in the functioning of the mind or brain resulting from any disability or disorder of the mind or brain† (Department of Health, 2004, p3, 5 cited in Rogers and Pilgrim2005, p8). Baker and Menken, (2001) cited in Rogers and Pilgrim (2 005) argue that reject the notion of regarding brain disorders as being a mental illness as misleading people to acquire knowledge about some brain disorders which are not physical ailment. Mass media refers to a range of media which convey information to the general population including radio, television, newspapers and all forms of publications in global age. Giddens (2006) distinguishes variety forms of mass media such as the press, cinema. In the report by Harris (2004), Anderson (2003), a British sociologist, claims that there has been an increase in mass media interest on issues relating to community care for the past decade and that there has been a growth of mass media interest on the institutionalisation of people with mental illness. He argues that newspapers have a great influence when reporting violent incidents of people with mental illness. Philo et al (1994) emphasizes that media has an impact on the public view of mental illness as people beliefs are based on their past experiences and judgements. Mass media has significant role to play in the stigmatisation of people with mental illness. Theoretically, the current mass media give a very bad image to people with mental illness by labelling them as being dangerous, violent and criminals. Cutcliffe and Hannigan (2001, p315) argues that the inappropriate representation of mental illness in mass media increases stigma, harassment and victimisation of individuals by the public. This has led to some theorists like Goffman, (1961) cited in Busfied (2001. p10) to define mental illness as â€Å"process of rejection, stigmatisation and social exclusion. Mass media may provoke strong passions which lead to a number of homicide over last forty years (Clutcliffe and Hannigan ( 2001). They also argue that government policy such as legislation concerning care has no clear provision of the care of people with mental illness in the society. As a result people with mental illness remain institutionalised. According to Anderson (2003, p298) sur vey shows that there is high incidents of homicides involving a person suffering of mental illness. He claims that mass media is the most powerful form in portraying those incidents. The newspaper report in 1994 of Stephen Laudat‘s case who was suffering from schizophrenia is one of the example how media portrays people with mental health. The media identifies him as â€Å"killer who should not have gone to jail†( Anderson, 2003, p298). Anderson claims that newspapers have great influence to the wider society when reporting violent incidents of people with mental illness. Some of the studies and researches carried by some psychiatrics draw the idea that people are strongly influenced by the language the mass media use in reporting incidents of people with mental illness. Apple and Wessley(1988) cited in Cutcliffe and Hannigan (2001) suggest that situations as real have a linkage to the style the information is represented and they become real in their consequences. Mass media represent negative effects of mental illness to the wider society, mainly dominated by episodes of violence (Giddens 2006). Violence can be defined as â€Å"a threat or use of force directed against the self or others in which physical harm or death is involved†. Harns (2004, p19). He argues that there are imbalances of press coverage of mental health issues reinforcing stigma and disempowering the quality of life to the sufferers. MIND , one of the leading organisation of people with mental disorders in the UK also argues that press coverage such as in the Sun newspaper convey strong messages to the public and give biased information which gives people negative view of people with mental health problems. According to a 1993 survey carried by Scottish Mental Health Working group it has been found that within five categories of mass media,† violence to others was 62%, harm to self 13%, sympathetic to others 18%, criticism of accepted definition of mental illness (1%) and comic images 2%† (Cutcliff and Hannigan2001 p316). It can be noted that in the above survey, violence coverage came up with the highest percentage which significantly means that peoples beliefs are based on what the media convey to them. However, Mackeown and Clancy (1995) cited in Anderson (2003)) emphasize that media have different degree of intensity on people who once have mental illness. Media may provoke strong passions and lead to violence. On the other hand it maybe relative minor information conveyed by media and have only limited relevance to every day life. In addition, Signorielli (1989 and Wahl 1992 cited in Cutcliffe and Hannigan 2001) claims that media labelling people with mental illness as dangerous and violence gives a bad reputation to mentally ill people and reinforces the public view of fear and anxiety ( Busfied 2001). The media interpretation of people with mental illness has a strong impact on the general public because of negative reports contribute to different attitudes towards the mental ill ( Anderson 2003). Bhugra (1989) believes that mental illness is linked to negative attitudes such a cruel treatment of mentally ill people. Negative attitude which the media portrays encourage pessimis tic attitudes to the public. Repper (1997cited in Busfied 2001) outlined three things which some of the public are ignorant in understanding mental illness. For instance, people do not have strong background knowledge of the diagnoses, ignorant of the types of behaviours and emotional attitudes which are acceptable towards people with mental illness. Mass media therefore plays a pivotal role in filling this gap of ignorance and people tend to learn mental health illnesses from reports from the media therefore making them vulnerable to negative reports which emanate from the media. According to Giddens (2006) there is now a wide variety of mass media in the United Kingdom but newspapers have become one of the biggest forms of media. In fact, newspapers have become a subsequent link between criminality, violence and mental ill health (Ward, 1997 cited in Andrew, 2007). Focusing on the newspapers which are dominating cultural interactive in the United Kingdom in this modern time, research reports it have proved that news reporting in newspapers has strong predominates coverage about mental illness (Busfied, 2001). Essentially, newspapers do not focus on the clear meaning of the undifferentiated terms, such as lunatic ,psycho, schizo, mental patient, mental ill, all these meanings become different when general public interpret them ( Harris, 2004). Most newspapers report incidents of people with mental illness using terms such as dangerous and violent. Harris (2004) describes the reports in newspapers as a classical institutional trait which has common norms, rule s, beliefs, and knowledge and that they all share behavioural patterns on the concept of dangerousness. According to various sociologists the notion of dangerousness is used to characterise situations. This notion of newspapers constructing meanings represent negative attitudes to mental ill people. Busfied (2001, p135) refer dangerous† as harm to self or others†. This dangerousness reveals to the public that mental ill people should stay away from the society. To the society point of view this particularly brings a close link between badness and illness. Newspapers interpret deviant behaviour, which is a behaviour that people so label. According to (Haralambos and Holborn) 1991, labelling is an â€Å"act of naming, the development of language to confer and fix the meaning of behaviour and symbolic internationalism and the phenomenology†. Moreover, according to Fulcher and Scott (2007), labelling theory claims that deviance and conforming result not much from what people do but from how others respond to those actions, it highlight social responses to mass media and deviance. Murder is one way that individual is labelled in a negative rather in a positive way (Anderson, 2003). Apple and Wesley (1988 cited in Anderson, 2003) cited the Hungerford massacre which outlined the story of Michael Ryan who committed a horrific homicide but there was no diagnosis of mental illness. Therefore sometimes people have wrong interpretations of horrific incidents and assumptions that violent incidents are only done by people with mental illness and their beliefs are constructed by the language used by newspapers. This leads to stigmatisation of people with mental illness and this is a negative social label which changes a persons self concept and social identity. According to Scheff (1984) stigmatising people often leads to retrospective labelling which he describes as the interpretation of someones past consistent with the present deviance. Retrospective labelling distorts a persons biography in prejudicial way guided by stigma than attempt to be fair. In order to reduce and tackle this stigmatising the Department of Health (1999b) initiated current mental healthcare policy which works towards promoting health to people with mental illness. (Anderson, 2003). Signorielli (1989) pointed out that films are another form of mass media which is culturally dominated in portraying the public life. Many films give a negative view of people with mental illness, for example films such as the Hollywood broadcast some vivid images which reveal negative effects to the public( Hyler,1988). In addition, films such as â€Å"psycho, (1960), One Flew over the Cuckoos Nest (1975) remained the greatest example in presenting madness (Hyler et al, 1991). The main issue in all these films is mainly based on the experience of mental ill people. Byrne (2000 cited in Anderson, 2003) mentioned some films such as â€Å"Shine (1989), Voices (2000) outlined that the synopsis of these films have great consequences to the lives of people with mental illness. For example the film Jack Nicolsons R.P MacMurghy (1970) refused to admission to mental institution as he was not having any problems related to mental illness but later lived in a mental institution. This shows h ow societys viewpoint can impact on each individuals view. The contemporary films draw people to fear resulting in a change of behaviour towards people with mental illness. Watching films like â€Å"Halloween (1978)and Psycho(1960) have horrific themes† which arouse peoples anxiety and create fear of people with mental illness because violent actions influence the way people see things (Anderson 2003,p229). Cutcliffe and Hannigan (2001) argue that films stereotype people with mental illness which in turn contribute to the stigmatisation of people with mental illness. This is supported by Hyler,et al.(1991) who points out that film stereotypes and illness linked to violence and psychiatry and mental illness still dominates synopsis in films. Films present wrong interpretation to the public about mental illness by showing images of violence and dangerous people. Philo, et al (1994) also says that the images of mental health people which the film broadcast and the emotional language seem to have a lot of stereotypes. Therefore, films publications help to give mental illness its shape. Although there are various forms of media, television is the main worldwide source form of media which produces information mostly in images across different countries, especially in economically developed countries (Cutcliff and Hannigan (2001). Television also broadcast images, dramas, cartoons and international news, presenting clearly mental illness in the context of violence and harm to others. (Anderson, 2003). According to the survey carried out by Glasgow Media Group in Scotland, 1993, it has been found that television is a typical form of mass media which primarily focus most of its programmes on people with mental illness. Furthermore, it has judgemental attitudes which have negative impact towards people with mental health problems and the wider society. In a nutshell, television has great consequences to mentally ill people and draws attention of the wider society to exclude them in social life. From the above analysis, it is evident that mass media is enormously influential in directing attention towards the relative and somewhat arbitrary nature of dominant definition of mental illness in Britain. There is uniformity in the way mass media represent people with mental illness. Different forms of media have great impact to the public by the way they convey their message to the public. Mass media is therefore misleading people by relating mental illness to violence and dangerousness.

Cancer Essay -- Medical Medicine Health Essays

Cancer Cancer is a group of diseases characterized by an uncontrolled growth of abnormal cells. If the spread of these abnormal cells is not controlled, cancer can cause death. Most cancers take the form of tumors, although not all tumors are cancers. A tumor is simply a mass of new tissue that serves no physiological purpose. It can be benign, like a wart, or malignant, like cancer. Benign tumors are made up of cells similar to the surrounding normal cells and are enclosed in a membrane that prevents them from penetrating neighboring tissues. They are dangerous only if their physical presence interferes with bodily functions. A malignant tumor, or cancer, is capable of invading surrounding structures, including blood vessels, the lymph system and nerves. It can also spread to distant sites by the blood and lymphatic circulation and so can produce invasive tumors in almost any part of the body. In 1997, an estimated 1,359,150 people in the United States will be diagnosed with cancer and 554,740 will die of the disease. Early screening for cancer is believed to be able to drastically reduce the number of deaths due to the disease. Knowing what to look for when detecting cancer, as well as knowing if you are in a high-risk population are two of the main factors of early intervention. Early intervention of cancer has proven to increase survival rates and lower the length and severity of treatments. Detection and protection are two types of ambulatory care for cancer that begin before the disease is ever diagnosed. Cancer often causes symptoms that you can watch for. These include: change in bowel or bladder habits; a sore that does not heal; unusual bleeding or discharge; thickening or lump in the... ...le cells in all phases of the cell cycle can be damaged by radiation, the lethal effect of radiation may not be apparent until after one or more cell divisions have occurred. Although normal cells can also be affected by ionizing radiation, they are usually better able to repair their DNA damage. Radiation treatments can be administered externally or internally, depending on the type and extent of the tumor, however only external radiation can be administered in an outpatient basis. Some patients have both forms, one after the other. X-rays, radioactive elements, and radioactive isotopes are most often used in these forms of treatment. External radiation treatments are administered by machines that deliver high-energy radiation. These machines vary according to the amount and type of energy produced. The kind of machine will differ depending on the ty Cancer Essay -- Medical Medicine Health Essays Cancer Cancer is a group of diseases characterized by an uncontrolled growth of abnormal cells. If the spread of these abnormal cells is not controlled, cancer can cause death. Most cancers take the form of tumors, although not all tumors are cancers. A tumor is simply a mass of new tissue that serves no physiological purpose. It can be benign, like a wart, or malignant, like cancer. Benign tumors are made up of cells similar to the surrounding normal cells and are enclosed in a membrane that prevents them from penetrating neighboring tissues. They are dangerous only if their physical presence interferes with bodily functions. A malignant tumor, or cancer, is capable of invading surrounding structures, including blood vessels, the lymph system and nerves. It can also spread to distant sites by the blood and lymphatic circulation and so can produce invasive tumors in almost any part of the body. In 1997, an estimated 1,359,150 people in the United States will be diagnosed with cancer and 554,740 will die of the disease. Early screening for cancer is believed to be able to drastically reduce the number of deaths due to the disease. Knowing what to look for when detecting cancer, as well as knowing if you are in a high-risk population are two of the main factors of early intervention. Early intervention of cancer has proven to increase survival rates and lower the length and severity of treatments. Detection and protection are two types of ambulatory care for cancer that begin before the disease is ever diagnosed. Cancer often causes symptoms that you can watch for. These include: change in bowel or bladder habits; a sore that does not heal; unusual bleeding or discharge; thickening or lump in the... ...le cells in all phases of the cell cycle can be damaged by radiation, the lethal effect of radiation may not be apparent until after one or more cell divisions have occurred. Although normal cells can also be affected by ionizing radiation, they are usually better able to repair their DNA damage. Radiation treatments can be administered externally or internally, depending on the type and extent of the tumor, however only external radiation can be administered in an outpatient basis. Some patients have both forms, one after the other. X-rays, radioactive elements, and radioactive isotopes are most often used in these forms of treatment. External radiation treatments are administered by machines that deliver high-energy radiation. These machines vary according to the amount and type of energy produced. The kind of machine will differ depending on the ty

Cost Accounting Answers

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. 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 whe n 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 job 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 (overh ead) 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 w ork 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 because 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 costin g (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 under- 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 Am esbury 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 ? $2 4 = $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(2 5 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 costsDirect 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 25,792Operating 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 manufac turing 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 manufacturing 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 Manufacturing 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 | | | |Miscellaneous 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 | |B al. /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 Control122,000Source 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 Allocated200,000Manufacturing 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) Materials 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 Contr ol (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 Control | 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 Control 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. Finished 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 Ra te |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation of | | |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 budge ted 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 |Variation 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 |Proration of $3,0 00 |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 Department5,000Direct 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-u nit 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-allocation 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 Pun ch 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

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