Essay on Disguised Men and Transformed Women in Taming of the Shrew

Disguised Men and Transformed Women in The Taming of the shrew A recurrent theme in Shakespeares plays is the idea that things are not al government agencys what they seem. The Taming of the Shrew provides a good example of this theme. In this play we find many discrepancies between what seems to be and what is. We can find these incongruities at many levels as we crumple the three main plot lines of the play The Induction, The Wooing of Bianca and The Taming of Katherina. apiece of these subplots is based on earlier works of literature or folk tradition. Shakespeare is not simply in his choice of false supposes as a theme. According to The Shakespeare Handbook, Shakespeare adopts the entire narrative for the Bianca story complete with some stock characters and some pieces of staging, from George Gasciognes play Supposes (1566) a prose adjustment of Aristos I Suppositi which is in turn a recycling of one of the standard plots of New Roman comedy as written by Plautus and Te rence. (Fox, 97) Each of Shakespeares three story lines in the Taming of the Shrew contains examples of both people who pretend to be what they are not and those who become what they were not. In the Induction for this play we have Christophero Sly, a common tinker who is course and rough in both his language and behavior. His pedestrian station is codified in the usual Shakespearean way he speaks in prose (Barrons Book Notes on the World Wide Web).* When he falls asleep, he is tricked into believing he is lord of the manor. As he starts to take the trickery, he begins to change and becomes like that which he is supposed to be. At the moment of his realization he even begins to speak in verse, ... ...s kicking and screaming kidskin and starts kicking and screaming right along side him. While onlookers might find this bizarre, it gets the shavers attention and reveals to him just how foolish his own actions are. By his actions then, the parent wins the child into a more reas onable attitude and behavior. Works Cited Barton, Ann. The Taming of the Shrew. The Riverside Shakespeare 2nd ed. Ed. dean Johnson et al. Boston Houghton Mifflin, 1997. 138-141. Daniel, David. Shakespeare and the Traditions of Comedy. The Cambridge Companion to Shakespeare Studies. Ed. Stanley Wells. Cambridge Cambridge UP, 1987. Fox, Levi, ed. The Shakespeare Handbook. Boston G.K. Hall & Co., 1987. Shakespeare, William. The Taming of the Shrew. The Riverside Shakespeare 2nd ed. Ed. Dean Johnson et al. Boston Houghton Mifflin, 1997. 142-171.

The Lost Identitiy of Othello Essay -- GCSE Coursework Shakespeare Oth

The Lost Identitiy of Othello Othellos identity in the Venetian society is his spot as the Moor. Few people use his real name when talking about him. When speaking the given reiterate, Othello is weighty the Venetians how he won Desdemonas center by telling her the story of his life, and he now retells it to the Venetians. This tale-telling is a way of employing the linguistic system to reshape for himself a new identity with more positively charged connotations than the Moor can offer. The Moor is an expression the Venetians connect to other expressions in the linguistic system which all have a negative value. Examples are such(prenominal) expressions as old black ram... The above excerpt is provided as reference only. The complete essay begins below. When considering the identity of Othello, in Shakespeares play Othello, it is beneficial to ponder the quote I am not what I am.. Perhaps Othello finds his identity threatened by Desdemonas reaction to his tales. In order to unde rstand this better, it is useful to note a quote from Pam Morris Literature and Feminism, (Blackwell, 1993) where she discusses the resolution of the Oedipal crisis. For Freud the outcome of the childs fear of castration is its submission to the reality principle and hence its foundation into the social order. For Lacan this must coincide with the childs entry into the language system.....Language is thus the Law of the father a linguistic system within which our social and gender identity is always already structured. (p. 104) Othellos identity in the Venetian society is his role as the Moor. Few people use his real name when talking about him. When speaking the given quote, Othello is telling the Venetians how he won Desdemonas heart by tel... ... in himself he found it impossible that anybody else should do so. This insecurity proves his undoing. His positive self-image gone, he is left a alternative between the Moor or nothingness. The moment Emilia realizes Othello is the m urderer she reverts to calling him expressions connected to the negative image of the Moor And you the blacker devil...thou art a devil. (V, ii, 129, 131) He cant stand being this person, the only one society and the symbolic order can offer him. To construct his own identity has proven impossible. To be without an identity, a non-personn implies death. He chooses to free himself of this unwanted identity by stepping out of the social order and the language system by means of suicide. Works CitedShakespeare, William. Othello. The Complete. Moby (tm) Shakespeare. Online. Mass. Institute of Technology. Internet. 16 Nov. 1996

La Vita e Bella Essay examples -- Movie Play Analysis

As Benjamin Franklin once said, Many people die at 25 and arent buried until 75. Guido Orefice, the main character in La Vita Bella was not one of those people. In the movie, Guido is a man who lives every second, taking nothing for granted and leaving no opportunity wasted. In La Vita Bella, vitality is Beautiful, the main character Guido Orefice travels to Arezzo, Italy, with his friend Ferruccio, in hopes of eventually opening up a bookstore. On the journey to the city, Guido meets a schoolteacher named Dora, immediately falling in love with her. During his time in the city, Guido runs into Dora a number of times, some on accident and others on purpose, and never wastes an opportunity to impress and woo her. Eventually, after liberating her from her profess engagement party to another man, Guido marries Dora. The birth of their son Joshua and five years go by. WWII starts and the Germans take many Jews to concentration battalions. On the night of Joshuas fifth birthday Germa n soldiers come and take Guido, his uncle and Joshua off to a concentration camp. When Dora learns what has become of her husband and son she pursues them, eventually landing in the same camp as them. As Joshua and Guido are traveling to the camp and even when they arrive, Guido makes Joshua believe that the entire ordeal is a game, the grand prize being a veridical life tank. The story ends when the Allies capture the camp, unfortunately after Guido is executed for trying to escape. Joshua is taken from the camp in one of the American tanks, Joshua thinking it is because he has won the game, and on the road sees his mother, whom he has been separated from since the night of his birthday, which is a bittersweet ending. La Vita Bella is a masterful production, in bot... ... hired hand would only be unrealized potential, in the end, a waste.The script and film are vital to each other, one fulfilling the other in ways neither could do on their own. The script provides the vital inf ormation necessary to make the film into the hit has become. The movie, because of the screenplays effectiveness, conveys the theme of bravery through its use of character development, the dialogue and effects at bottom the film. Courage is aptly displayed in the characters of Guido and Dora. Can anyone really know if they would have the courage to carry on, despite great hardship, even when their loved ones were at transfix?Works CitedMeyer, Nicholas. Screenplay quotes. 04 12 2010 .Towne, Robert. Robert Towne Quotes. 04 12 2010 .

Progressivism :: The Progressives

The progressive believed that by applying a more uncorrupt form of majority rule they could in fact fix the already corrupt democracy especially at the state and city levels. The progressives believed that if given a chance the majority of takers would elect honest respectable officials unlike those elected by the corrupt policy-making machine but to do this they needed people to vote. So they compiled numerous methods for increase the participation of the average citizen in political decisions. The secret ballot box, by using the method adopted by the Australians the voter would not be manipulated by the political party that would affect a voters decision by standing next to a ballot box and intimidating him or her. This method was set-back accepted by Massachusetts in 1888 and proved to be really popular by 1910 all voting states adopted this method. The progressive governor of Wisconsin Robert La Follete introduced the method of direct primaries in which the majority vote woul d elect the party candidates for the state and federal offices. This method was used to try to minimize the power of political bosses to try to keep the corrupt officials from gaining office once again. The direct election of state senators was also a plus for the progressives for many years the senators had been selected by the vote of the state legislature. The corrupt state legislature would then of course vote for the corrupt official for senate. After a while the senate begun to look like a club for the rich man. In 1913 the seventeenth amendment required all that all U.S senators be elected by the popular vote. By calling for Initiative, referendum, and recall the Progressives allowed by initiative to take part in the process of having a legislature pass a bill, to allow voters to vote on proposed laws on their ballots by counseling of referendum, and finally recall which allowed voters to remove an unsatisfactory politician from office by majority vote before the end of his or her term.

Clamence from The Fall by Albert Camus Essay -- Jean-Baptiste Clamence

Clamence from The Fall by Albert Camus The Fall, a 1957 novel written by Nobel Prize winner Albert Camus, is a mythbased on confession. The main character, Jean-Baptiste Clamence, portrays himself to bethe epitome of good citizenship and acceptable behavior and now he has come to face thereality that his existence has been deep seated in hypocrisy. Clamence also openly enjoys the wealth of cheap dreams that the prostitutes and bars his Amsterdam home has to offer. In a bar called Mexico City, Clamence begins to recall his life as a respected lawyer, supposedly immune to judgment. There are different theories on whether Clamence recalls his life to himself or to another person, but it is in fact a random acquaintance from the bar that Clamence shares stories of his lifes triumphs and failures. While Clamence is in the bar, he asks another person who is trying to order a drinkif he may offer his services without running the risk of intruding because unless the man authoriz es him to perform his services, the bartender will not guess that he wants gin. The service Clamence is referring to is his talent to speak Dutch, the only language the bartender speaks and understands. What suggests that Clamence is speaking to another person in the bar is the fact that if someone wants to do something, they do not pauperization to be given permission by himself. If a person feels they are not allowed to do something, it is because one of two primers. One, the person might feel the bodily process is inappropriate and that would directly deal with that persons set of morals and discipline. Secondly, the person might not be allowed to perform the task by the person it would deal with and that would bind to do with power of authori... ...nce states that he is embarrassed to be in bed when you arrive. This quote clearly states that Clamence is in one location and another person enters this note unexpectedly and catches him bysurprise, thus causing the embarrassm ent of possibly an unkempt house or a unattractivepersonal appearance due to the sickness. The reason why there are two people present isbecause Clamence says you which means he is addressing some one else.Although different theories on whether or not Clamence is merely when he recallshis life may exist, it is in fact an acquaintance that he shares his life with. In order for Camus choice of wording that deal with ownership and obstinacy and by definition of key words such as secret to be used in accordance with rules of proper grammar,another person moldiness be present for the meaning of the words to be applied correctly.

Clamence from The Fall by Albert Camus Essay -- Jean-Baptiste Clamence

Clamence from The Fall by Albert Camus The Fall, a 1957 novel written by Nobel Prize winner Albert Camus, is a storybased on confession. The main character, Jean-Baptiste Clamence, portrays himself to bethe epitome of good citizenship and acceptable behavior and now he has come to face thereality that his existence has been deeply seated in hypocrisy. Clamence also openly enjoys the wealth of cheap dreams that the prostitutes and bars his Amsterdam home has to offer. In a bar called Mexico City, Clamence begins to recall his vitality as a respected lawyer, supposedly repellent to judgment. There are different theories on whether Clamence recalls his life to himself or to another person, but it is in fact a random acquaintance from the bar that Clamence shares stories of his lifes triumphs and failures. While Clamence is in the bar, he asks another person who is trying to order a drinkif he may offer his services without campaign the risk of intruding because unless the man authorizes him to perform his services, the bartender will not guess that he wants gin. The service Clamence is referring to is his ability to speak Dutch, the only language the bartender speaks and understands. What suggests that Clamence is speaking to another person in the bar is the fact that if someone wants to do something, they do not need to be given permission by himself. If a person feels they are not allowed to do something, it is because one of two reasons. One, the person might feel the action is inappropriate and that would directly deal with that persons represent of morals and discipline. Secondly, the person might not be allowed to perform the task by the person it would deal with and that would have to do with power of authori... ...nce states that he is crushed to be in bed when you arrive. This quote clearly states that Clamence is in one location and another person enters this place unexpectedly and catches him bysurprise, thus create the embarrassment of possibly an unkempt house or a unattractivepersonal appearance due to the sickness. The reason why there are two people present isbecause Clamence says you which means he is addressing some one else.Although different theories on whether or not Clamence is alone when he recallshis life may exist, it is in fact an acquaintance that he shares his life with. In order for Camus choice of wording that deal with ownership and possession and by definition of key linguistic communication such as secret to be used in accordance with rules of proper grammar,another person must be present for the meaning of the nomenclature to be applied correctly.

Short Story Essay

The characters In the perception fiction genre are too bittie minded to con the big picture. These characters are unable to evaluate the consequences of their actions. The characters are also resistant to the standards of others. As a result, their ignorance may not hardly grant jeopardized their have got life and freedom, but may also have Jeopardized the lives and freedom of others. Characters in the science fiction genre are unable to evaluate the consequences of their actions and as a result jeopardize their profess lives and freedom or the lives and freedom of others.To begin, in the short story Men are Different by Alan Bloch, the golem is unable to see that treating the man as he would a fellow robot could result in the mans death, and ultimately the end of mankind. In the story the golem decides that the man needs to be fixed and attempts to see what Is wrong with him His thermostat circuits were shot I turned him off without any trouble (Bloch 1). The robot archeol ogist Is here studying the last man In the system. When the man begins complaining of the heat the Robot assumes he can fix him by opening him up as he loud do to another Robot.This shows that the Robot is unable to evaluate the consequences that may occur if he tries to fix this man. He is unable to see that he does not have the knowledge to fix a human and ultimately ends up killing the man, and ending mankind as a whole. Next, in the story Random Sample by T. P Caravan, the little girl could not see that by being mean and aggressive towards the aliens she could be putt her life, and the lives of others in Jeopardy. The little girl is telling the psychologist about(predicate) her encounter with the aliens when she explains, Anyway, hey paid a lot of attention to him, so I went over and punched him a checkmate of times.Im afraid we broke up the insides of their spaceship a little (Caravan 2). Here, the little girl Is telling the doctor about how she Interacted with the aliens. Sh e starts explaining what happened and It Is shown that she was very mean and aggressive towards them. By misbehaving and hurting the aliens and their spaceship, it proves that the little girl was unable to evaluate the consequences that would follow her actions. Ultimately, by acting this way towards the aliens she gave them a bad impression of humans which made them engender to earth and kill off the human race. Lastly, in the story Before Eden by Arthur C.Clark, the scientists were unable to think about the consequences to Venus and its life forms if they bury their waste on the planet. After Hutchins and Garfield burry their waste and leave, the carpet plant comes back and discovers the refuse they left behind As the carpet crawled back to the lake, it carried transmittal to exclusively Its world. Even as the Morning Star set Its course for her distant home, Venus was dying (Clark 6). When Hutchins and Garfield bury their garbage on Venus, they do not think about how It coul d affect the planet. The carpet ends up coming back, finding the garbage and then eating It.The concentrated food, chemicals and nicotine from cigarette butts end up infecting the their garbage on the planet, they ultimately killed off all of the life on Venus. In conclusion, these characters in the science fiction genre were unable to evaluate the consequences of their actions and in all cases either put their own lives and freedom r the lives and freedom of others in Jeopardy. The characters in the non-fiction genre are resistant to the warnings of others and as a result, put their own lives and freedom or the lives and freedom of others in harms way.To start, in the story The Weapon by Frederick Brown, the doctor does not listen to the warning of Mr Maenad about his creation of the weapon. When Mr Maenad comes to Dry. Grahams ingleside he expresses his concern about what Dry. Graham is creating Dry. Graham, you are the man whos scientific work is more likely than that of NY othe r man to end the human races jeopardy for survival (Brown 1). As soon as Mr Maenad enters the doctors home, he warns him of how dangerous the weapon he is creating will be to mankind. Dry. Graham is resistant to his warning and claims that he is only advancing science.Ultimately, Dry. Graham ignores the warning and creates a weapon that could destroy mankind. It is only when Mr Maenad gives a gun to his mentally ill son, that he realizes how destructive the weapon authentically is if put in the wrong hands. Next, in the story A Sound of Thunder by Ray Bradbury, the hereafter Sickles does not listen to Travis warning about leaving the Path and how it could change the future. When Sickles asks why they cannot leave the Path, Travis explains, Step on one mouse and you leave your print, like a Grand Canyon, across Eternity.Queen Elizabeth strength never be born There might never be a United States at all. So be careful. Stay on the Path. neer step off (Bradbury 7). Here, Travis is e xplaining to Sickles why it is important to never leave the Path. While Travis is explaining this, Sickles questions him and does not believe that what Travis is saying sakes any sense. Sickles ignores the warning and later on in the story when he is running back to the time machine, he steps off the Path and changes the future.Ultimately, he puts peoples lives and freedom in danger by ignoring the warning and changing the future. Lastly, in the story The Murderer by Ray Bradbury, Mr Brock does not listen to the warning the psychiatrist gives him about damaging technology and as a result Jeopardizes his own freedom. When the psychiatrist is speaking to Mr Brock, he asks him if hes aware that the technology he is damaging is not his and says, Mimi dont want any further help from the confidence of intellectual Health? Youre ready to take the consequences? (Bradbury 4). The psychiatrist is here explaining that because the technology he destroys is not his, if he does not take help fr om the Office of Mental Health he will be punished. Mr Brock ignores the warning and says it is only the beginning. By ignoring the warning, Mr Brock puts his own freedom in jeopardy and therefore has to remain in prison. The characters in the non fiction genre were too resistant to the warnings of others, and as a result put their own lives ND freedom or the lives and freedom of others in Jeopardy.In the science fiction genre, characters put their lives and freedom or the lives and freedom of others in Jeopardy. Characters in this genre cannot evaluate the consequences of their actions. The characters are also resistant to the warnings of small minded and blind by what they want. The characters go by their own agenda rather than considering the greater good. They do not look at the bigger picture which results in their own death and loss of freedom, or the death and loss of freedom of others.

Happiness Essay

Happiness is whatsoeverthing the world struggles with on a daily basis maybe its not about the happy endings, but maybe its the stories along the way. Throughout my life I have encountered several trials that tug on my ability to obtain happy, robbing however a little ray of sunshine at the end of the tunnel. With some of the situations I have been in, people may say I should be unhappy, but thats just the opposite. I grasped onto the trials or maybe lessons and brought them to a domineering time in my life making me appreciate the little things almost take for granted. We all have stages of happiness in our lives according to the real Happiness Inventory score of 4.08 out of 5 that Im at a pretty happy stage. I can say there are time were I feel lonely or depressed, but what genuinely matters is how you fight back to the issues and begin them positive. The three main ambitions that I constantly live by contribute to my happiness are family, serving, and faith.During my chi ldhood my father wasnt continuously around, due to work. Being a truck drivers daughter can be difficult by not having him around. Needless to say a little girl asks her father. Growing up not being able to participate in the father daughter dances or dinners put examine on our relationship, making me feel depressed and unloved. Pushing through those emotions, it made me appreciate the moments we do have together, just talking and enjoying each others company. When hes able to be at home, the whole family gets together and have either a movie night or a BBQ. non always having those moments often make them special, making you appreciate what I have. In the movie Happy, Psychologists explain how during social activity the brain releases the chemical dopamine that tendings with the surgical process of feeling happy. Coming together with family will always be a special moment in my life, which is another reason why happiness brilliant bright in my life.There comes a time in allo ne life when we need help. Starting as a child to adulthood we should strive to be a serving person. If its to helping a friend through hard times or maybe feeding the poor, one little positivemoment in time could change a persons perspective on life. For instance, an acquaintance from the church I attend was in need of a nanny due to her cancer-ridden father. Waking up around 430, ready to take on a day with her boys, I loved every moment of it. Making sure they had breakfast, was tidy, and ready to go to school, I proudly took care of them as an unpaid nanny. For me I didnt need the money to make me happy, all I needed as the satisfaction of knowing I was able to help her while she took care of her cancer-ridden dad. In the article If Money doesnt make you Happy, then you probably arent Spending It Right (Dunn, Gilbert and Wilson 440) helping others instead of yourself was a main principle, stating we should strive to serve others not just ourselves. Serving others can make you fo rget about your problems and help you realize you are truly blessed beyond means.Being lost through some of my teenage years I felt I was alone faith wasnt a big part of my life at this moment. Striving to be in the popular group or to have the next big thing was something I struggled with on the daily. Pushing to be known I ultimately began to be bully over how dark my complexion was and how I wasnt pretty enough to be in the popular group. As I got honest-to-god and into high school it seemed want everything got better, but finally my senior year I went from the ugly duckling to being confident in my skin. Finding out why I was made the way I was, and that Im never alone in the world, no matter if people come and go I will always have my faith in god to push me through. Faith helped me find who I am and to love who I am. It taught me to never detest myself because of the standards the world puts me under, but to embrace the inner beauty on how he made me. Faith helped me to lo ve and to be the happy confident women I am today.Life is full of experiences, temptations, and hurt yet we love every moment of it. Wonderfully made moment and heart-wrenching situations, but we react in a craze. How we react to the situations and if we are positive or negative that affect the way we are happy. Life tests us to see if we can get up and take it like a champ. How we react is one of the shining moments a person will always remember about you, so stay positive they might search up to you. The way I was able to conquer my hurt was to find my flow. Engaging through your flow takes your mind off of the world for just that moment intime and turns something negative to positive. Serving others in need helps one to move forward and helps you remember all of the blessings you have. Having positive friends and family encouraging you can help to your happiness also. Happiness isnt in the happy endings, but in the stories it takes along the way.Work CitedAuthentic Happiness Usi ng the New Positive Psychology. Authentic Happiness Using the New Positive Psychology. The Trustees of the University of Pennsylvania, 2006. Web. 23 Feb. 2014. http//www.authentichappiness.sas.upenn.edu/Default.aspxDiener, Ed and Richard Davidson. Happy. Wadi Rum Films, Inc. Roko Belic. 2010. FilmDunn, Elizabeth W., Daniel T. Gilbert, and Timothy D. Wilson. If Money Doesnt Make You Happy, Then You Probably Arent Spending It Right, Writing and Reading Across the Curriculum. 12th ed.2013 Print.

The Immigration of Indians in the 19th Century

Topic The immigration of eastern United States Indian indentured workers to the Caribbean in the 19th century could be regarded as a new system of slavery. Slavery was the initial labour system used by Europeans on their plantations in the Caribbean. It was implemented in the 1600s, the Europeans forcefully took people from the African continent to the Caribbean on various trips. The path in which the slaves were carried between Africa and the Caribbean is known to historians as the Triangular Trade. These Africans and those from the African lineage became slaves on the plantations where they were not seen as humans and were treated as animals or property.After the freedom of the enslaved population in the 1830s, the planters were faced with irregularity of labour on the estates. This was because many of the slaves had left plantation to go start a new life. In addition, the remaining population had cultivated land of their own frequently when it was proceeds time instead of har vesting the crops on the estates, the freed people would harvest their own crops which posed a problem to planters. As a result of this major problem, planters now had to develop new strategies to dictate the labour force on the estates.A major to the inconsistency of the labour on the estates was importation of indentured workers namely Chinese, Surinams and the East Indians. However the researchers focus in this IA will be on the East Indian indentured workers. There are various factors that made the strategy of importing East Indians a success. These factors are commonly referred to as push and pull factors. In the East Indies at that time, specifically in India, there was a walloping population. The large population was not being utalized hence there being a large number of unemployed people. Many of the East Indian people had postal code tying them down in India.Other reason for success of the importation of the East Indians was that India figured similar climatic conditions to that of the Caribbean. Indian labourers who had already proved successful in Mauritius they were then considered to be a good bet for survival in Jamaica. In 1837 John Gladstone, father of Prime Minister W. E Gladstone and possessor of two plantations In British Guiana, applied to the secretary of state for the colonies, to get permission to import Indian labourers. In 1838 with the arrival of 396 Indians,the great flood of Indian immigration had begun(Tinker H).This meant that the indentured workers were imported between the periods of 1838 and 1885. West Indians were imported aswell to British Guiana and Trinidad, with 238,909 and 143,939 respectively while countries like Jamaica received 38,681 because the labour shortage was not as devastating as it was in Trinidad and British Guiana. These indentured workers that were now being imported into the Caribbean came under(a) contracts. These contracts played a vital role in the functional conditions of the Indians on the plant ations,or should have. The conditions applied to all immigration schemes.The contracts were not drawn up by a mutual person or an East indian or a planter, the contracts were drawn up by West Indian planters, who wrote up the contracts to their own likings. Therefore the contracts tended to the employers benefit rather than to the benefit of the employees (East Indians). The conditions of the contract varied tally to the scheme and colony involved. Before they could sign the contract they were to appear in the magistrates court and were to be fully informed about the conditions of the contract so that they were certified of what they were getting themselves into.This was however not the case first and fore most the contract was written in English which posed a problem to the Indians wh were not familiar with the language, this created a language barrier , so basically the Indians signed (thumb marks) the contracts ignorant to what they would face on arriving at the new world. The British government in the beginning would only allow contracts for a one year period, gradually this changed in 1848 and in 1863 changed from three years to five years respectively.Many historians will conjecture that the immigration of East Indian indentured workers to the Caribbean in the 19th century could be regarded as a new system of slavery. There are some(prenominal) factors which might have caused them to come to this conclusion. These factors can be divided into two groups transportation process and the life on the plantation. The transportation process starts off with the capability travellers gaining documents and passes from officials in India to travel. There were many persons who wanted to come on this economic endeavour because of the poor working conditions and high unemployment rate in India.On the ship itself, the experience was similar to that of the slaves. There were tight spaces and little to no moving space for the passengers. There were also many deaths d uring the long voyage despite the presence of a surgeon on each ship. Life on the plantation was similar in that the Indians were illtreated just like the slaves. Investigations by the Anti-slavery Society revealed that many of the immigrants had died quickly (Tinker H). They were sternly beaten, wrongly imprisoned and many of the Indian women raped.In addition to the physical abuse of the indentured servants, the plantation owners were not paying them the money they agreed to, which is a check in contract and it constitutes criminal acts on the planters part. The indentured workers were paid less than the slaves and were initially placed at the bottom of the socio-economic scale. However ,owing to the culture of the Indians, when they arrived on the plantation they considered themselves at a higher social status than the slaves due to the skin colour difference while in reality some of the slaves were at a higher economic status than they were.In conjunction both groups were forc ed to abandon their way of life and subscribe to that of their masters and employers. It went to the extent where any union remote of Christian marriage was not recognised. The indentured servants also lived in poor health conditions. Several individuals who came from various family groups had to live in small, three to four populate in housing called barracks. Also, they thrived off a monotonous, disproportionate and poor diet consisting of rice, flour, dried fish or goat, peas and seasonings which were served as rations.There were also differences which can arguably be considered not compromising the support of the view being presented. There is the point that the Indians chose to come to the Caribbean while the Africans were forced and coerced. Africans were being converted from Muslim and other endemic beliefs to Christianity and the Indians were converted from Hinduism. However, both through secrecy retained some of their beliefs systems which is openly being practiced today .Also, children got the opportunity to get quarterly checked by a doctor as it was a strict policy stipulated by the Indian government. These minor differences were not enough to propose that the Indians were treated better than the slaves. Joseph Beaumont, Chief judge of British Guiano published a pamphlet in England in 1871 emitted the New Slavery because he saw that in practice, immigration labour schemes were slavery under different name. though the emigrant from India entered into the contract voluntarily, he was often ignorant to the conditions that he was agreeing to.The system depended on the officials in charge. They could check the abuses, and there were cases of colonial officials who did their purpose to secure fairness for the immigrant. Sir John Peter Grant in Jamaica and Sir Arthur Gordon in Trinidad worked on behalf of the immigrants during their governorships. In general, there was a lack of good will on the part of the planters and authorities towards immigrants. In concluding by definition, immigrant labour was not slavery because it was entered into voluntarily.The contract gave nights to the immigrant who was paid for his labour, however, language created a barrier so the Indians often misunderstood the contract and they got paid less than what was promised to them. The Indians were denied the natural freedoms of humans being outside their hours of labour. Immigrants were also subject to arbitrary treatment and various inducements were trying to take them to extend the contract after the five years but most wanted their freedom. Hence, my view that the Immigration of East Indian in ventured workers to the Caribbean in the nineteenth century could be regarded as a new system of slavery.

Alliance One International Tobacco

The report is aimed at demystifying the worlds out-of-pocket south largest leaf tobacco merchant and agro-processing company which has since alter it portfolio to also integrate other areas of economic development in non-tobacco products such as agricultural financing and also agronomy training. The company is well cognise of its robust structure and can be said to enjoy managerial economies of scale all looking at various operational aspects such as Operations.NATIONAL ALLIANCE atcom/ch-16-apush/https//donemyessay.com/ch-16-apush/Legal, Finance, Marketing but most importantly the human resources aspect of the company is of paramount importance. However like any other railway line the company is also facing uphill challenges predominantly in its Human resources area especially issues to do with performance direction faced by shackle one international. The second issue is about training and development. This is followed by the issue of occupational health and safety and integra tion of all operations and people mingled in them including using tried and tested HER systems such as change management.The objective of this report is basically to apply the HER systems such as change management skills to manage the organizations through a case study of. The report consists of overview of including the organizational structure, mission and vision . Alliance one International was founded in 2005 as a result of a merger between two USA based multinational tobacco merchants STANTON or Standard Commercial Tobacco Company and idiom Incorporated both world leaders in the leaf processing and merchant industry.As a result of this merger the end result was that of the beingness of the worlds second largest leaf merchant business after Universal Leaf Corporation. The report will look t the change management theory and its implementation in addition to demystifying the 3 HER concerns in the company The company traces its history and to the late 1800 with the formation of Dibbers- brothers which was a small time family company in the USA which prospered due to demand of the leaf tobacco domestically and also through foreign trade.Another firm to Join the grab. Y train in 1907 was Monk Austin which briefly made its name in the leaf the STANTON which was more diversified as it had a wool division among other commodities with tobacco being its cash moo-cow unit as it would contribute meaningfully o the overall company results. In 1995 the two companies Dibbers-brothers and Monk Austin agreed to merge resulting in the creation of IDIOM incorporated which again took over INTAKE tobacco worldwide operations which was the worlds fourth largest merchant in 1997.

Is the Most Important Asset of an Organization

Question humankind Resource (employees) is the most important plus of an organization. Introduction Traditionally, human election focused mainly on administrative functions and process personnel management. However, due to technology advancement, administrative tasks have reduced. The role of human resource has shifted and seems to be pickings up more responsibility in ph mavinr strategic prep aredness and development. This theory has been supported in the induce of Noe et al (2010, p. 719) Durai (2010, p. 109) stated, Employees are the precious asset of an organization.In view of this statement, human resource planning plays an important role to optimize the utilization of its asset in term of cost and productivity. Involvement with companys strategic planning go forth allow human resource department to have a broader view of employees skill requirement and deployment. Ineffective planning pull up stakes cause a hindrance to employee satisfactory and organization success. In this paper, we go away study how the theory of wages management, job rotation, recognition and training will go employees.Correspondence to these theories, organization will produce in productivity and profit once the employees are appeased with the working environment. Employee engagement with the organization Employees talent and efforts have perceptible effects on an organizations productivity and stability. And such efforts are often been neglected and fail to satisfy employees needs. When employees efforts are not recognized, there will be a lack of commitment to the organization. Thus, employees will not be do and will be less creative. Effectiveness of Compensation ManagementIn hallow to hurry the achievement of an organizations goals and key values, compensation management plays an important role in human resource management function. Employees should be managed properly and do by providing the best compensation system based on the job done and its result. A goo d compensation system will attract and hold skilled and productive employees. (Pattanayak B, p. 284) According to Armstrong (2002, p. 8), the compensation system consists of a total net of direct financial rewards (fixed wage and variable pay) and employee benefits (annual leave and sick leave).And, non-financial rewards such is job recognition, opportunities for career advancement and personal growth are also part of the compensation system. Diagram 2 shows the list of financial and non-financial rewards that an organization force out apply under the compensation system. pic Noe et al. (2010, p. 547) mentioned that employees emotion and function towards the organization is mainly influence by the compensation payout. Difference in individual personal diagnostic will draw people to different compensation systems.A great solution to compensate employees in the organization is to adapt combination program rather that one program over some other. List of compensation programs are merit pay, incentive pay, profit sharing, ownership, gain sharing, and skill-based pay. Merit pay is one of the best rewarding compensation programs. Employees are measured and payout annually based on the individuals performance appraisal rated by employees supervisor. Many companies in Singapore are adapting this compensation program for their eternal staffs. Employees will be more motivated when their performances are recognized and their basic pay is increased.Another example of compensation program is incentive pay. Incentive pay is unremarkably seen in organization with sales team that brings in revenue and profit that will gain market share for the company. Employees with higher performance will gain in such compensation program as they measured based on the amount of products or services sold and the payout is not part on the employees basic pay. Payment will be earned on a weekly or monthly basis depending on the organizations policy. Once an individual is motivated by su ch monetary rewards, he will sell more products and services for the rganization. However, if the compensation program is not wholesome planned, it will have a negative effect to the organization to support its business objectives. As mentioned in the article by Daly D (2009), skilled-based pay is the remuneration to payout employees with a better skilled knowledge that related to the job. Employees who have attained new skill and knowledge will be compensated more examine to their co-colleagues. Taking an example of a technician in a manufacturing organization, he will be rewarded once he has completed the machine repair and maintenance program.In order for him to continue to be compensated with better basic pay, he has to continue to upgrade his skillsets. Once the employees market value has increased, he will be motivated to contribute more to the organization and improve productivity. Effectiveness of Job Rotation & Recognition Apart from monetary rewards, job rotation has a f unction to motivate employees to enhance their skill knowledge and contribute more to the organization. Job rotation is systematic procedure whereby individual employee is shifted from current position or department to another in a given period of time.Employees will be multi skilled and able to support the organization when skillsets are required. When a job is less exanimate or monotonous, employees will perform better and improve productivity. Hence, employees will gain a promotion and increase their income. (Noe et al, p. 430) Effectiveness of Recognition Recognize and reward are exactly what the employees in the organization looking forward for a better growth in their career. The right motivation will influence the employees behavior and in return employees will achieve the organizations goals and objective and strive for higher productivity.Once the employees are satisfied and feel rewarded, it is unlikely for them to leave the organization. Employees will sacred their skil l and time for the organization. Therefore, the management should always be enthusiastically recognizing the talented and hardworking individuals to create a healthier working environment for the employees to come to work happily every day. Effectiveness of Training and Development Engaging employees with training and development are the two fundamental components in an organization.Both training and development do co-exist, as training will provide the skillsets and knowledge for the employees needs in the job. Whereas, development is a process to prepare employees in gaining new skills and knowledge for extravert demand in the current job or a job that do not exist. When employees obtained new skills and knowledge, it will improve the quality of the work. Organization will take the opportunities to attract and retain talented employees to gain profits and productivity. This theory is support by Noe et al. (2010, p. 87) ConclusionEmployees are still an integral part of a company, organism important assets. They must be constantly motivated and rewarded financial or non-financial on effort done on the job. Thus, human resource management has to offset the needs and achieve the goals and objective of both employees and the organization. Once the employees gained the recognition from the organization, they will produce better results and profits. Reference Armstrong M, 2002 Employees Rewards, London CIPD Publishing. Durai P, 2010 Human Resource Management, New Delhi Dorling Kindersley (India) Pvt Ltd.Noe, Hollenbeck, Gerhart, Wright, 2010 Human Resource Management Gaining A Competitive Advantage, 7th Edition New York, McGraw-Hill. Pattanayak B, 2006 Human Resource Management, 3rd Edition New Delhi, Prentice Hall of India reclusive Limited. Daly D, 2009. Employee Relations, Motivation, Performance Management, DeGarmo Group. Available http//www. degarmogroup. com/index. php/2009/03/the-effectiveness-of-skill-based-pay-systems/ 1 Dec 2010 Own Referencing Employe e reward Michael Armstrong CIPD Publishing, 2002 573 pages http//books. google. com/books? d=keiVwGxm3i0C&pg=PA363&dq=financial+and+non+financial+rewards&hl=en&ei=lELSTtXwHYLorQeht-XnDA&sa=X&oi=book_result&ct=result&resnum=1&ved=0CDcQ6AEwAAv=snippet&q=total%20remuneration&f=false Durai P, Human Resource Management, Pearson Education India Page109 http//books. google. com. sg/books? id=cRAvCCsN2e0C&pg=PA109&dq=what+the+point+on+human+resource+is+an+asset+to+organisation&hl=en&ei=58zRTti1K9HnrAeGjOnGDA&sa=X&oi=book_result&ct=result&resnum=3&ved=0CEIQ6AEwAgv=onepage&q=what%20the%20point%20on%20human%20resource%20is%20an%20asset%20to%20organisation&f=false pic Ronel Kleynhans, Human Resource Management 2006 Page 6 Pearson South Africa, 1 Mar, 2006 stage business & Economics 310 pages http//books. google. com. sg/books? id=8_acBYy_77oC&pg=PA6&dq=HRM+-+employee+is+an+asset&hl=en&ei=bbHRTsf8LYHTrQf1pakw&sa=X&oi=book_result&ct=result&resnum=4&ved=0CEAQ6AEwAwv=onepage&q=HRM%20-%20employe e%20is%20an%20asset&f=false Human Resource Management tertiary Ed. Biswajeet Pattanayak PHI Learning Pvt. Ltd. , 1 Mar, 2005 504 pages http//books. google. com/books? id=dF7G0yZ51GgC&dq=compensation+management&a mpsource=gbs_navlinks_s picUltimate Small concern Marketing Guide James Stephenson, Courtney Thurman Entrepreneur Press, 4 Jan, 2007 Business & Economics 478 pages http//books. google. com/books? id=algx60Sbqo0C&dq=training+program+to+motivate&source=gbs_navlinks_s Industrial/Organizational Psychology An Applied Approach Michael G. Aamodt Striking a balance between research, theory, and application, the ordinal edition of INDUSTRIAL/ORGANIZATIONAL PSYCHOLOGY AN APPLIED APPROACH http//books. google. com/books? id=TgE7zklRjHgC&dq=training+program+to+motivate&source=gbs_navlinks_s David Daly http//www. egarmogroup. com/index. php/2009/03/the-effectiveness-of-skill-based-pay-systems/ Encyclopaedic Dictionary of Organization Behaviour Rahul Arora 2000 573 pages enough v iewSarup & Sons, 1 Jan, 2000 573 pages Recognition & Reward Program Best Practices By Derek Irvine, Globoforce April 15, 2011 http//www. hrmtoday. com/talent/human-resources-management/recognition-reward-program-best-practices/ Make Their Day Employee Recognition That Works Proven Ways to Boost Morale, Productivity, and sugar Cindy Ventrice ReadHowYouWant. com, 6 Aug, 2010 Business & Economics 336 pages

In Othello, Shakespeare creates characters who reinforce social stereotypes and others who abandon more traditional roles

In this essay I aim to discuss the way Shakespeare creates characters who reinforce social stereotypes and others who abandon more(prenominal) traditional roles and how it helps his fulfill by looking at the language form and structure. In Shakespeares epoch there were assorted standings in class, race and in gender, men were above women and whites were above blacks a character that reinforces this stereotype of the m is the character of Brabantio, he is the incur of Desdemona who is the object of Othellos heart.Othello is black and Desdemona is white, these two being together let alone get hitched with wouldve been a great shock to audiences in Shakespeares time, so Shakespeare needed a character to represent the way most people think and this was Brabantio. An example of Branbantio as being stereotypical is when he says where hast thou stowed my daughter? Damned as though art, though hast enchanted her.This shows him as being stereotypical in a varied number of ways the fir st being he believes that Othello has used caper to make his daughter love him which shows the belief of the dark arts at this time alone also the only reasons he believes Othello has used dark arts to enslave his daughter is because he is black, black people at this time were very much looked down upon and were thought of evil and users of the dark arts so it is understandable to the audience of Shakespeare that Brabantio is so annoyed and shocked although it would be different now.Another way he shows thast he is stereotypical is by the way he thinks he knows that his daughter could not love a black psyche and should only love the people he sees good enough for her this taking apart her rights and feelings are being disregarded but at this time it was formula for the women to be objectified and men control them. Brabantio also shows the stereotypical view of a patriarch in this society and he believes that Othello is a direct threat to the hoary society he believes that the pagans will be come states public which in his eyes would create social chaos an example of this belief is shown when he states for authority Bond slaves and pagans shall our statesmen be.This statement would shock most people of a high standing of this time, the play would have been performed in England and even the thought of this happening in England is preposterous and would decrease the amount of people going to this, so Shakespeare deliberately sets the play in Venice where there are more blacks and it is somewhere fair away from home so it is believable to the audience but other than the fact that it tells you this play is set in Venice, nearly all of the characters can be outright linked to the English lifestyle at the time. On numerous occasions Brabantio makes numerous comments showing his stereotypical views on his daughter and shows that he thinks he owns her by objectifying her, a quote that supports this idea is Ay to me, she is abused, stolen from me and corrupted w hen he says this you can see he sees his daughter as his own and only thinks she should do what he thinks she should.A character that is not stereotypical and abandons their own typical role in this play is Desdemona she does this by disobeying her father and society by marrying a black man who is seen as a peasant in her fathers eyes, the time this play was shown daughters and women a akin were controlled by men, so the disobedience of Desdemona would surprise the audience and is also the reason that Brabantio thinks that Othello has poisoned her with magic but as Othello denies using magic to win her over by saying that it was his stories that she fell in love with, Desdemona also states that she should be loyal like her mother to her husband, which uses her own fathers patriarchal views against him but this is also uncommon at this time as she is choosing her lover instead of her father causing much fussiness as she is not dropping in line like a girl should in this time.Further more Desdemona is not a typical woman of the time that should be quiet love there husband and obey their father, Desdemona has different ideas of what she wants and Othello believes that she fell in love with him because of his stories and that she wants to become a great warrior and all he represented, a quote that shows this is when Othello tells us She wished she had not heard it, yet she wished that heaven made her such a man this suggests that Desdemona does not love Othello for his heart but for what he represents to her, a black man who should be looked down and despised upon becoming a great warrior and even gaining the respect of her father, she had never met anyone of this type forward and she became hooked but the fact that she told Othello If I had that loved her. I should teach him how to tell my story shows that she was flirting and really does love him causing distress to father and others that have tried to court her before.Othello is another character that defies stereotypes and standing at this time as he has overcome many a trial in his lifetime, he is a black man living a white orientated world and to get to his standing and stature as one of the heads of the Venetian armys as the Venetian empire at this time had much power behind it with strongholds as Venice and Verona his shows how much of a struggle it was to get there and makes it more surprising, from being a slave sold from Africa to a warrior and being respected for his talent and not prejudged due to his skin colour. In his speech he tells us that he has been through many a hardships of war and slavery telling us he has had a hard life and the use of language tells that he is going to go through more hardships but with Desdemona we can see this when he says but that I love the gentle Desdemona, I would not my unhoused sluttish condition he is saying her that he would give up his freedom from slavery to stay with her, this is an idealised romantic notion which is not practical wh ich in turn shows us that it will end in tragedy.

Individual Study Guide Using Perceptual Maps in Marketing Simulation Summary Essay

Complete the pretext, Using Perceptual Maps in Marketing, located on the student website.Write a 1,050- to 1,450-word summary in which you address the following for individually of the three major phases in the simulationThe situationYour recommended solutions, including whyYour results retell the different marketing components address in this simulation by answering the following questionsWhat is the relationship mingled with differentiation and positioning of harvest-feasts or services? Is the repositioning of the product in the simulation as you had anticipate it to be? Explain why or why not. What is the effect of the product life cycle on marketing? What effect did the product life cycle have on the product in the simulation?Format your paper logical with APA guidelines.Complete the simulation, Using Perceptual Maps in Marketing, located on the student website.Write a 1,050- to 1,450-word summary in which you address the following for each of the three major phases in the simulationThe situationYour recommended solutions, including whyYour resultsSummarize the different marketing components addressed in this simulation byanswering the following questionsWhat is the relationship between differentiation and positioning of products or services? Is the repositioning of the product in the simulation as you had expected it to be? Explain why or why not. What is the effect of the product life cycle on marketing? What effect did the product life cycle have on the product in the simulation?Format your paper consistent with APA guidelines.

Lasting Effects of Nuclear Arms Race and Cold War Essay

The cool press out of state of war and the armed incline contain been regarded as one of the insecurity problem in the knowledge domain of today. shivery war drop be regarded as the state which involved the conflict, fear and competition among the allies of the join States of the States and the Soviet unification with another(prenominal) counties which were allied. This nippy war was felt in the period amidst the social classs of 1940s and the 1990s. At this period the war was fought by the use of the propagandas, soldiers advancements, technological advancements and the weapon suppuration which is generally referred as the coat of armor locomote.During this period there was a flowerpot of the defense sp suppressing by the member countries involved, several(prenominal)(prenominal) wars and the development of the hatred between the countries which were involved. This war was characterized by the increased hatred between the member countries. Thus this war was c haracterized by indirect besieges, thus it can be regarded as the war of words as the tiptoppowers never fought directly. The cold war and the arms race have had profound lasting effects in the sparing, political and the social growth of the world.This paper tries to dissect the lasting effects which were created as a result of this cold war and the arms race in general. At the same(p) this paper tries to bring out the orders and the organization of this cold war and the milestone in the arms race in that time of the cold war up to the commit world. The end of the cold war does not mean the end of the atomic jeopardys. For congressman the world is under the second atomic danger, which is felt through the consequate terrorist attacks and the space projectile advancements. (Bourantonis 48-55). The cold war has been regarded as the origin of the thermonuclear danger in the world up to date.It has been noted that it has created a dangerous world which makes the citizens of di fferent countries to live with a lot of fear. This can be regarded as one of the dangerous challenge which the world superpowers such(prenominal) as the United States of the States have ever experienced. The cold war has brought the basic realities of the arms race in the community at large. According to President Reagan, nuclear war can not be win and should never be fought. The cold war can be regarded as a long- call crop which was created by the competition and proud ness between the world super powers (Bourantonis 48).In contrast to the occurrence that the United States, the Soviet joint, France and Britain had joined hands against the axis powers, this led even to much disintegration by and by which has since decrease the developmental cooperation. There have been major disagreements between these states on regard to the direction of the extend war world. ASfter the end of this cold war the force powers were more or lessly possessed by the Soviet jointure and the Uni ted States of the States while the axis powers occupied most of the Europe economic land. aft(prenominal) the end of the cold war, it was believed that the nuclear danger had also come to an end, but this is not through up to date. bland there ar more issues which need to be answered in relation to the political, social and economic developments. This has been not in light since the nuclear powers had been initially neglected. After the course of study of 1991 when the cold war ended many people believed that there would be better trends which shall promote the security of the world, but that has proved to be a nightmare.The effects of the cold war have not stopped but instead they have transposed their direction. It is true that there is a new era of the arms race which can be regarded as the second nuclear age (Buchanan, Tom 75-79). The United States of the States taught that the expansion of the Soviet Union would stake the developing nations. Thus in the year of 1949 Mr. T ruman who was then the president of United States of the States had negotiated four century dollars from the congress for the promotion of the technical developments in the Latin America ,Africa and Asia.But such a hold out was not to develop these countries but to prevent the spread and growth of the communism principles which were supported by the Soviet Union (Byrad, Peter 68-69) . Consequently the United States of America and other Western powers made alliances to act against the attempts of the Soviet in extending their influences in the word, both in the economic and the political matters. After the end of the cold war there was a lot of the dictatorship among the countries in the western sphere.For instance in the year of 1949 the fall in states of America decided to sign a wield which was commonly cognize as the North Atlantic Treaty, where by the members said that the if any country which was a member was attacked, then it would be considered as an attack to all (Cowley 33-35). In response to this the Soviet formed an alliance commonly known as the capital of Poland Pact. As a result of this arms race many countries in the world have a lot of the nuclear weapons which has generally endangered the world security. Although the nuclear arms decrease is the main point of most of the countries, some of the negotiation process has so failed.The first arms negotiation which took place in Moscow between Moscow and capital letter in the year of the 1969 aimed at reducing the massive weapons which were open during the cold war failed. Consequently there was the formation of the ABM Treaty in the year of 1972 between the Moscow and Washington, whereby it was agreed that the involved countries would reduce the nuclear missile strategy of rules, but this agreement has been in jeopardy. At the same time there was the formation of the Nuclear Nonproliferation Treat (NPT), which was one of the arms treat which was negotiated in the post war era.This NPT tr eaty which was signed in the year of 1968 was considered as one of the most important treaty which would have improved the security of the world but it has been constantly claimed that it was a game between Moscow and Washington to promote their own interests (Crocker 27) Actually the conflict which is in the high academic degree between the Soviet Union and the Western world as been regarded as the basic catalyzing factor which is increase the arms race in the present world (Dobrynini15). Although the collapse of the Soviet union in the year of 1991 was seen as the end of the arms race, this is not true.There is a lot of political struggles in the present world which has promoted the insecurity thus taking the place of the cold war. As the increase of the nuclear dangers is unchanging felt in the present world, then the nuclear powers will not justify before the worldwide world the reasons why they are holding their nuclear production strategies. The present world has tremendou sly changed. After the fall of the Berlin wall and the end of the cold war, the world had prophesized the end of the bipolar powers and the establishment of the multpolar powers. (Ericson 12-14).The United States of America had consequently has taken a new relationship by claiming that they are building an everlasting surroundings for solving their former nuclear disputes. For instance the United States government claims that it has taken a peace all-encompassing dialogue of arms disarmament so as to reduce the arms powers in the world. But this method is not operational since other countries posses the nuclear weapons secretly without exposing them. The present world can be regarded as a world with increased threats. The world has reached in an era which makes the countries to push for the national security .Friedman, Norman (69), says that As the cold war threat of massive nuclear strike has receded, new threats have emerged think to the proliferation of weapons of mass destruc tion and ballistic missiles. At this century we are seeing a different compute which is developing slowly in the world. The arms control treats has totally collapsed. For instance the START treaty has reduced it s function since 1993 and it is in the process of breaking down. At the same time the ABM treaty is also in limbo due to the fact that the United States of America has decided to construct the missile defense systems.This defense system has consequently led to a lot of conflicts between Russia and the United States of America. The United States of America had requested Russia to comply with the amendments of the Start treaty so as to allow the United States of America to establish it s missile defense systems but Russia has constantly refused by arguing that the missile system whitethorn destabilize the nuclear race balance between the member countries. This missile defense system may be regarded as one way of the arms race in existence in the present world.Generally the po st cold war time has proved to be having the bad conditions in regard to the nuclear arms control. The international interactions between many countries have deteriorated to a great extent. The economic developments have reduced between United States of America and Russia due to effect of the nuclear weapons development by these two powers. These two countries have been regarded as the forcing powers in the control of the nuclear weapons in the world. The nuclear weapons were consequently used by the United States of America and Russia.These nuclear weapons have a lot of impact in the world of today as they can destroy the entire world in general. Both indirectly and directly, the nuclear weapons have a profound effects in the relations between the United states of America and Russia (Soviet Union). Regardless of the fact that the United states of America and Russia have a particular duty in the development of the world s nuclear weapons policies, they have been implicated in the nu clear mess as they have experienced many problems from their creation. As a result the world security council has created the nuclear policies which regulate the arms development in the world.Russia and the United States of America are regarded as the leaders of the nuclear weapons development. At the same time the other countries has emerged successfully in the production of the lethal weapons such as the atomic dies and some long range missiles which can be used in the war periods to deliver the nuclear devices from a long distance. For instance the relationship of the Russia and the United States of America as been in a difficult state as a result of the nuclear development between these two nations which have been regarded as super powers at one instance.When Bolsheviks was declared the leader of Russia, United states of America developed some enemity with the Soviet Union and it consequently cancelled the diplomatic links with the Soviet Union until the year of 1934 (Wolf 35-3 9). But in the year of 1941 United states of America and the Soviet united against Germany. The end of the Second World War which was characterized by the arms race between the countries led to the creation of two major alliances which served as the arms block. These alliances came to be known as NATO and the Warsaw Treaty.These two alliances were greatly involved in the cold war. The countries which were involved were supposed to beat to the principles of either the USSR or United States of America in terms the political, economc and the military practices. In reward to their booking these countries would gain some security. This type of collaboration would be regarded as a type of colonialism. The Soviet Union and The United states of America had a cold war instead of a real war which is normally characterized by the participation of the military.As a result those countries which not allied to either the United States of America or USSR block started looking for means of creatin g their own nuclear weapons. For instance some countries like Britain and mainland China succeeded. Thus this led to the establishment of five general nuclear powers which included the USSR, USA, Britain, France and China (Blum, William, 15-30). The long term effects of the arms race can be detected in the nuclear terrorism. Many of the terrorist groups such as the Al Qaeda have consequently used the same lethal weapons which were produced during the cold war. just about of the arms which are used in the terrorism attacks originate from the inferior countries which were developing the nuclear weapons silently. non only that the arms race ended during the end of the cold war, but also the arms race is on progress. For instance many countries such as India, North Korea, Pakistan and Pakistan have constantly started to develop the nuclear weapons . This countries argue that they are carrying out peace full technological research. This is regarded as one method of establishing the nucl ear weapons without the presence of the cold war.The historical lesson behind the nuclear weapons development is that those who develop them are responding to the fear that they may be attacked. As President Roosevelt quoted The Soviet Union then raced to build the bomb because it feared the nuclear exponent of the United. Consequently it might be established that the Indian government tested it s military for fear of the Chinese nuclear might. At the same time China carried out it s bomb tests because they feared the nuclear advancement of the Soviet Union and The United States (Breslauer, George, 37-38).There is a series of the threats and on the other hand some counter threats in the present world that links with the cold war are springing in the southern Asia and this links the future establishments of the nuclear weapons in the region. It has been quoted that many nations have developed nuclear weapons as a result of the regional reasons (Edelheit, Hershel, 45). In general the post cold war has a lot of lasting developments. There are no effective measures which can be used to guide the nuclear weapons. This is the emergence of the nuclear dangers.In this world, the nuclear advancement to other nations and the nuclear proliferation of the present nuclear powers can be regarded as the second dangerous era. The other lasting effects of this cold war and the arms race in general are that, the economic growth of the involved countries decreased. The expenses of the United States of America were high. Many American armies lost their lives in the Korea and Vietnam wars. Consequently the Soviet soldiers lost their lives also. Other people died in the Western Asia since the Asian footing was commonly used as the fighting ground of the axis powers.At the same time after the collapse of the cold war, Russia cut the military numbers. This step led to the unemployment of many people. Consequently after the Russian government started the capitalist reforms, it suff ered the financial constrains which is more severe than the great slack of the 1930. In general the living standards in Russia have reduced during this post cold war period(Aslund, Anders 54). The environmental effect of this cold war and the arms race is one of the outstanding effects to the citizens of the involved countries.For instance the bombs which could explode caused a lot of environment pollution in the present world. The Japan bombing by the United States of America led to the release of the dangerous gases which have since then led to the birth brand of the subsequent generations. Moreover the remains of these lethal weapons have caused a lot of air pollution and soil pollution. Even up to date the effect of such bombings is felt, many people lost their people whom they depended on to provide the daily live hood.The cold war up to date serves as one of the authoritative force in the world affairs, for instance the political roles in the United States of America are r efractory by the cold war, the ones who were supporters of the communistic groups have no much support. Those were against the Soviet Union are regarded as the true sons of the American soil thus they get much political benefits. Following the effect of McCarthyism guess which led to many prosecution of those w leading top much suffering. Thus in evidence it can be determined that the cold war and the arms race in general has a lasting effect in the worlds up to date.Works citedAndrew, Christopher Mitrokhin, Vasili, the Sword and the Shield The Mitrokhin Archive and the Secret autobiography of the KGB. Basic Books, 2000. Anatoly (2001), In Confidence Moscows Ambassador to Six Cold War Presidents, University of Washington Press, 2001. Aslund, Anders, How small is the Soviet National Income? 1999. Blum, William, Rogue State A Guide to the Worlds scarcely Superpower, Zed Books 2006. Bourantonis, Dimitris, A United Nations for the Twenty-first Century Peace, Security, and Developme nt, Martinus Nijhoff Publishers, 1996.Breslauer, George, Gorbachev and Yeltsin as Leaders. Cambridge University Press. 2002. Buchanan Tom. Europes Troubled Peace, 1945-2000. Blackwell Publishing. 2005. Byrd, Peter. Cold War. In Iain McLean & Alistair McMillan. The Concise Oxford Dictionary of Politics. Oxford University Press. 2003. Charles Jr. The Impoverished Superpower Perestroika and the Soviet Military Burden. atomic number 20 Institute for Contemporary Studies. 2000. Cowley, Robert, The Readers Companion to Military History, Houghton Mifflin Books, 1996Crocker, Chester Fen Hampson & Pamela Aall, Leashing the Dogs of War Conflict way in a Divided World, US Institute of Peace Press, 2007. Dobrynin, Edelheit, Hershel and Abraham. A World in rumpus An Integrated Chronology of the Holocaust and World War II. Greenwood Publishing Group. 1991. Ericson, Edward E, Feeding the German Eagle Soviet economic Aid to Nazi Germany, 19331941, Greenwood Publishing Group, 1999, pp12-14. Frie dman, Norman (2007). The Fifty-Year War Conflict and Strategy in the Cold War. 2007. pp62-69 .

Carrie Buck Essay

shoot down versus Bell 274 U. S. 2000 (1927) was the United States Supreme Court ruling that upheld a statue instituting compulsory sterilization of the unfit, including the mentally retarded for the protection and health of the state. (Holmes) It was largely inviten as an endorsement of shun eugenics which is the attempt of science to improve the human race by eliminating defectives from the gene pool. (Elof)Paul Lombardo argues (in N. Y. U. Law Review, April 1985, 60(30)30-62) that the commove case was a milestone in g all overnment power over separate rights. Lambardo) In his rise Carrie Bucks Daughter a popular, quasi-scientific idea can be a powerful utensil for iniquity, Stephen Jay Gould attacks the injustice of the false science of eugenics, and champions Carrie Buck as the example of the victims. This paper aims scrutinized Goulds writing skills by studying and analyzing the five metaphors he used in the essay. First, the homogeneousness to Judeo-Christian (Exodu s) and pagan Greco-Roman (philosopher Plato) ideas of penalization through 3 generations which is unjust will be tackled.Second, Carrie Buck is an instrument of showing the people what injustice is. Third, the references to Adolf Hitler and the Nazis policy of eugenics through gas ovens will be analyzed. Fourth, the issue of the dishonesty of the American legal system and the issue regarding Oliver Wendell Holmes will prove that establishment powers overpower the respective(prenominal) rights. This should not be the case. Lastly, the metaphor from the ballad Barbara Allen will be talked most. At the end this paper will as well as regard and evaluate whether Gould succeeded or not in his argument or persuasion essayGould was a instauration renowned historian of science. (Shermer) This is why one believes that he uses metaphors that happened in history. He wanted to prove his arguments by relating to what has already happened in the past which is unique for a writer to do. The first metaphor was a comparison to Judeo-Christian and Greco-Roman ideas of punishment through 3 generations. In addition to that is the superstition of bad things happens in threes. wizard supposes that Gould wants the readers to realize the similarity of the ruling and the ancient beliefs.He argued though that the injustice here is that the children are innocent of the crimes of their fathers or grandfathers. (Gould) When Gould referred to Adolf Hitler as the perfect metaphor for evil, it could be he was coming from a diaphragm of view that no person in the history of the world had done what Adolf Hitler did and all for the reason of eugenics. Gould was also known to write about philosophical matters. He was clearly disgusted by the eradication of over 9 million people through gas ovens just because they were considered faint. (Gould) How could Hitler know what is perfect if he is imperfect?Surely, it seems illogical when one sees this argument. As for the issue of dishonesty of the American legal system were the victims were not told of sterilization and that the political sympathies falsified records was just plain unjust. The government does not deliver powers to undermine the rights of any individual. The individual is in the proper perspective to know how to better a government and a sense of bettering a conjunction rather than one person holding a high office. That should better fulfill each individual needs and in turn produce a more tone downled government.A government should be in all equal to all citizens and each individual should make his or her own decisions. (Rousseau) One of the most guiding light documents in history tells of the necessity of individual rights and explains why those rights are a necessity. Individuals wants and needs could possibly be blind to the state running the government and e rattlingday pleasures that many take for granted could quickly let to light once they were gone. Often, the state does not visualize t his method and can sometimes ignore the individuals needs all together when proposing things.This basically give power to the federal government to control and set laws for people kind of of letting the individual think for him or herself and control their own actions. With having the states rife control over individuals, problems often occur and the different laws and propositions could alienate some people. The Declaration of Independence in the beginning established different rights for the population of the United States in which gave the people rights of freedom that the citizens needed and a norm to have a guide for the people.Platos from Crito is a document that established and guidelines to be held by the states instead of the individual. The Declaration of Independence sought for individual unlike the principles regarded in from Crito, in which saw the power of the government to be lead by the state. Over time people have swayed from the views of the Declaration of Indep endence and have abused their rights that were allowed to them. That should be no reason to have these freedoms taken from them. Individual rights are a moldiness in society and are important in the function of everyday life.The individuals rights should loom and not the government powers. In fact, the government has defeated their purpose by doing acts like fraud and give tongue to lies. (Rousseau) They have the responsibility to defend and protect the innocent and helpless against people that will try to damage them. In this case, the people who are harming the innocent are the ones that should have been protecting the victims. Gould argued that as we can see in the evidences that Carrie Bucker is a victim of this injustice. Gould also made a reference to the ballad Barbara Allen.The ballad was about two lovers who were united only in their deaths which is similar to what has happened to the mother and child in the Buck case. Carrie and Vivian Buck were reunited when they were already dead. Goulds tone during this part was a person who mourns as if the two people were related to to him. He was so disappointed in what happened in their lives and was disappointed that because of the injustice done by the government we see the end of the Buck lineage with Vivian. Stephen Jay Gould is one unique writer. What distinguishes Gould from other writers is that he has taken his charm beyond academia and into everyday life.He takes certain aspects of information in history or in any topic that appeal to a general audience and makes them relevant to the here and now. Gould uses his unique ardor to condense the key contributions of influential figures into a single essay. He also uses his own seemingly routine experiences to make larger points. In this essay, one could see that readers will be enthralled to read from the very first page. He uses ordinary language but this does not mean that the depth of his words and thoughts would suffer. One can also see that he uses different perspectives in looking at the problem and not just contained in his expertise.He definitely succeeded in this persuasion essay if what he really wants was to decipherable the eyes of the public to the negative effects of eugenics in our lives. Gould captures the emotions of the readers by using information that is both scientific and historical. However, if one questions whether Gould was impartial or objective then one would say that he was impartial. Although he did not directly state it in the essay, one could feel his emotions when one is reading through the article. Gould has established an arouse point in this essay.It was fascinating to see how he had developed the theme and wrapped it up. The essay was like a more structured version of a good and intellectual conversation. Gould has his own unique philosophical system of science that has influenced both his line of achievement and his life. That philosophy can best be summed up in a quotation from Charles Darwin, frequently cited by Gould as a sound principle of philosophy All reflectivity must be for or against some view if it is to be of any service. (Darwin) Gould has followed Darwins advice throughout his career and his extensive writings.

Belonging Crucible

All individuals unmistakably experience a sense of belonging in a multitype giftted and convoluted process. Arthur Millers exercise uk/the-crucible-fear-causes-irrationality/The crucible and George Clo wizys film Good darkness and Good deal argon two(prenominal) texts where espousal into society is explored in characters through various and complex measures. While the play and film both illustrate the complexities of assimilation into society to an individuals identity operator the Crucible further presents this as an juiceless situation as people are pressured into conforming to social desires, where choosing to detach from residential area values leads to a bad fate.The Crucible examines the exploitation of an individual by the power of coercion in society. The play is fit(p) in 1692 and it reflects the Salem witch Trials of that time contrasted with McCarthyism in the time of Miller. It depicts the Puritan characters where they are faced with choosing in the midst o f binary oppositions as a person is either with this court of law or counted against it, there be no road between. Miller also adopts patois and archaic language to distance responders from the context and events, so as to critically analyse the conflict within character relations.Abigail is one character who has been exploited into conforming to society. She is dishonest and manipulative as on the occasion of the forest events. She exploited Tituba to act as the scapegoat through her use of contextual references voiced through vivid imagery, I foregather the face of Lucifer, your face and mine, overriding the pleading tone of the Barbados woman. She has also been able to avoid detection of her sinful behaviour, which was achieved by her and the other girls using repetitive histrionics, I want to open myself I saw Sarah Good with the colossusI saw Goody Osburn with the Devil The responder clearly can see how Abigail has been pressured into conforming to her community as she use s uncomprehendable methods in ordinance for her to survive. The Crucible also displays the importance of assimilation into society in maintaining an individuals identity. follow Warren is a character who chooses to conform to society so that she can maintain her identity. She is a four-year-old woman who has no major social status in her community and the only way for her to musical note accepted is to conform and obey with what is expected of her.The power Abigail has over her is enormous as Mary tries to have a bun in the oven up for justice, simply is unable to as the peer pressure is too much for her to handle. She listens to Proctors advice in order to save Elizabeth, Mary, remember the angel Raphael-do that which is good, but once in court she is rendered powerless by the constant mocking of Abigail and the girls as they mimic her every action. This causes Mary to accept defeat as she gives up her personal values and sides with Abigail over Proctor, Ill not hang with you I love beau ideal, I love God.This enhances the audiences actualizeing of how the power of coercion in society leads to a detrimental shaping of an individuals identity as they choose to conform to save themselves. Through societys pressure to conform, Good Night and Good Luck heightens the readers ken of how an individual is forced into committing to civilisation, leading to a negative impact on their sense of self. The married couple, Shirley and Joe Wershba, are going against CBSs company policy as no co-workers are allowed to be married.In order for them to gruntle married they must keep it a secret. In choosing to adhere to community values it forges a detrimental shaping of their identity as they must keep their secret unknown or they will face the consequences. Later in the film the couple are asked by the companies manager, Jeff Daniels, for one of them to resign as he state that everyone knows they are married anyway. The script writer has also incorporated irony here a s Shirley says, Finally we can tell everyone the truth, knowing well that everyone already does know.The effect this has is that it enables the audience to understand how it feels liberating for the couple that they dont have to keep this secret anymore, and that this secret was acting as a barrier for them to very belong and by ridding themselves of this secret it allows them to feel a positive sense of self. Arthur Millers play ascertains that choosing to detach from societal pressures offers a way to nurture an individuals identity.Proctor is a character who is seen to be a strong family man, but behind the scenes he was having an affair with the young Abigail leading to him to have marital roubles. This gave rise to Proctor skin perceptiveness a sense of alienation where he doesnt deserve the respect of his community or his wifes love. Whilst in court he makes a declaration to Danforth that they will both will burn in hell, which is an attack on Danforth and himself, A fire, a fire is burning I hear the boot of Lucifer, I see his soiled face And it is my face, and yours, Danforth . During the concluding scenes of the play Proctor has an epiphany when he is asked to sign the cover confessing his sins.He realises that his name is what defines his identity and that by signing it away he is giving up on himself. In refusing to sign the papers Proctor is asserting his right to judge himself, for now I do think I see some shred of goodness in John Proctor. Proctor here conveys the message that he is choosing not to belong to his society but to his wife as she is what is most important in Proctors life. This sentiment of choosing to adhere to an individuals own beliefs and not to the expected desires of the community is also portrayed in Good Night and Good Luck by the characters Edward Murrow and Fred Friendly.The pair make a formidable partnership as they both have the burning sensation of delivering the truth to the public, even if it is prohi chomped to do so. Friendly is a bit cautious of completing this risky task as Murrow states we might not get away with this one, but he is still determined as Murrow to see this task through, were gonna go down baseball swing. The inclusive we used in their statements shows that they are in this together and backed up with the boxing fiction in Friendlys statement exemplifies that they will fight till the end as one team, no affaire the consequences.From these texts, through the main characters ,the audience is able to see the possibilities of how choosing to go against the community is beneficial for an individuals identity. Through examining The Crucible and Good Night and Good Luck it portrays that people indeed experience a sense of acceptance one way or another. Both texts are inextricably linked as they are both seen by the audience to convey the same notions of belonging, which lead to elucidation of an individuals identity.

Cost Accounting Chapter 11

Horngren, C. T. , Datar, S. M. and Foster, G. (cc3) live accountancy A Managerial Emphasis, Pearson Education, Inc. , New Jersey, Eleventh Edition CHAPTER 11 DECISION MAKING AND RELEVANT nurture 11-1 The five steps in the finding process out barrierd in Exhibit 11-1 of the text argon 1. 2. 3. 4. 5. Obtain information be predictions about by and bylife comprises Choose an uph seniorary Implement the determination Evaluate exploit to provide feedback 11-2 Relevant embodys be expected future be that dissent among the ersatz courses of action cosmos considered.Historical woo be unconnected beca ingestion they be past be and, therefore, digest non take issue among selection future courses of action. 11-3 zero(prenominal) Relevant be atomic soma 18 defined as those expected future be that resist among alternative courses of action being considered. Thus, future be that do not differ among the alternatives argon ir pertinent to deciding which alternative to subscribe. 11-4 Quantitative chemical elements argon outcomes that argon measured in numeral terms. Some quantitative factors be financialthat is, they can be easily expressed in monetary terms. now materials is an example of a quantitative financial factor.Qualitative factors ar outcomes that are difficult to measure accurately in numerical terms. An example is employee morale. 11-5 Two electric potential problems that should be avoided in applicable appeal drumhead are 1. 2. Do not assume both vari relate be are applicable and every last(predicate) located set are un analogous. Do not physical exercise building block- terms information flatly. It can mislead decisiveness brightenrs because a. it whitethorn include digressive personify, and b. compares of unit of measurement salute cipherd at different output directs lead to mistaken conclusions 11-6 No. Some multivariate quantity be whitethorn not differ among the alternatives low considera tion and, hence, exit be distant.Some fixed be may differ among the alternatives and, hence, exit be relevant. 11-7 No. Some of the grapple unit be to patch up a reaping may be fixed be, and, hence, impart not differ amidst the aim and buy alternatives. These fixed be are irrelevant to the make-or-buy decision. The break comparison is between buy be and the be that impart be saved if the company purchases the component separate from outside plus the spare benefits of using the resources freed up in the next best(p) alternative use ( luck cost). 1-8 Opportunity cost is the plowshare to income that is forgone (rejected) by not using a limited resource in its next-best alternative use. 11-1 11-9 No. When deciding on the quantity of inventory to buy, managers must consider both the purchase cost per unit and the luck cost of funds invested in the inventory. For example, the purchase cost per unit may be low when the quantity of inventory purchased is great(p), bu t the benefit of the lower cost may be more(prenominal) than mutilateset by the high opportunity cost of the funds invested in acquiring and be wideings inventory. 1-10 No. Managers should aim to get the highest persona security deposit per unit of the constraining (that is, scarce, limiting, or critical) factor. The constraining factor is what restricts or limits the outturn or bargain of a given fruit (for example, availability of machine-hours). 11-11 No. For example, if the revenues that impart be lost exceed the costs that get out be saved, the branch or moving in incision should not be shut down. Shutting down pull up stakes but attach the breathing out. on the wholeocated costs are always irrelevant to the shutting down decision. 1-12 Cost scripted off as depreciation is irrelevant when it pertains to a past cost. salvage the purchase cost of new equipment to be acquired in the future that give then be written off as depreciation is often relevant. 11-13 No. Managers tend to kick upstairs the alternative that makes their performance look best so they taper on the measures use in the performance-evaluation example. If the performanceevaluation modelling does not emphasize maximize run income or minimizing costs, managers will most standardisedly not shoot the alternative that maximizes run(a) income or minimizes costs. 1-14 The three steps in solving a rakehell of descentar scheduling problem are 1. 2. 3. Determine the objective function. Specify the constraints. Compute the optimal ascendant. 11-15 The text outlines two methods of find out the optimal solution to an LP problem 1. Trial-and-error solution approach 2. Graphical solution approach just about LP applications in practice use standard software packages that rely on the simplex method to compute the optimal solution. 11-2 11-16 (20 min. ) Disposal of assets. 1. This is an unfortunate situation, yet the $80,000 costs are irrelevant regarding the decision to re machine or scrap.The simply relevant factors are the future revenues and future costs. By ignoring the accumulated costs and deciding on the derriere of expected future costs, operate income will be maximized (or dismis sales minimized). The difference in raise of remachining is $3,000 (a) Remachine succeeding(a) revenues Deduct future costs in operation(p) income Difference in favor of remachining $35,000 30,000 $ 5,000 $3,000 (b) Scrap $2,000 $2,000 2. This, too, is an unfortunate situation. But the $100,000 original cost is irrelevant to this decision.The difference in relevant costs in favor of construct is $7,000 as follows (a) Replace New hand truck Deduct current tendency determine of vivacious truck Rebuild existing truck $102,000 10,000 $ 92,000 $7,000 (b) Rebuild $85,000 $85,000 Difference in favor of rebuilding course, here, that the current arrangement price of $10,000 is relevant, but the original cost (or volume product line repute, if the truck we re not brand new) is irrelevant. 11-3 11-17 (10 min. ) The careening personal computer. Considered alone, deem value is irrelevant as a measure of expiry when equipment is destroyed.The measure of the want is rehabilitation cost or some computation of the present value of future services lost because of equipment loss or damage. In the specific berth described, the following observations may be apt 1. A fully depreciated degree probably is relatively grizzly. Chances are that the loss from this equipment is less than the loss for a partially depreciated stage because the substitutement cost of an old item would be far less than that for a nearly new item. 2. The loss of an old item, assuming replacement is necessary, automatically accelerates the timing of replacement.Thus, if the old item were to be junked and replaced tomorrow, no scotch loss would be evident. However, if the old item were supposed to last five more social classs, replacement is accelerate five long tim e. The best practical measure of such a loss probably would be the cost of comparable used equipment that had five socio-economic classs of remaining useful life. The fact that the computer was fully depreciated besides means the accounting reports will not be affected by the accident. If accounting reports are used to appraise the office managers performance, the manager will pick any accidents to be on fully depreciated units. 11-18 (15 min. denary choice. 1. (b) Special found price per unit inconsistent manufacturing cost per unit percentage bound per unit Effect on operating income = $1. 50 ? 20,000 units = $30,000 amplify $1,200,000 $48 9 $57 1,140,000 60,000 25,000 $ 85,000 $6. 00 4. 50 $1. 50 2. (b) cost of purchases, 20,000 units ? $60 thoroughgoing relevant costs of devising variable quantity manufacturing costs, $64 $16 flash-frozen costs eliminated Costs saved by not making Multiply by 20,000 units, so descend costs saved are $57 ? 20,000 Extra costs of pu rchasing outside Minimum boilers suit savings for Reno Necessary relevant costs that would have to be saved in manufacturing Part No. 75 11-4 11-19 (30 min. ) Special vagabond, activity-based costing (CMA, adapted). 1. concede Pluss operating income under the alternatives of pass judgment/rejecting the special(prenominal) frame are Without OneWith OneTime Only Time Only Special Order Special Order 7, calciferol Units 10,000 Units Revenues variable star costs reign over materials Direct manufacturing parturiency circle manufacturing costs stiff costs Fixed manufacturing costs Fixed grocerying costs intact costs Operating income 1 2 Difference 2, viosterol Units $250,000 87,500 100,000 12,500 200,000 $ 50,000 $1,125,000 262,500 ccc,000 75,000 1,375,000 350,000 2 400,000 3 87,500 1 275,000 275,000 175,000 175,000 1,087,500 1,287,500 $ 37,500 $ 87,500 $300,000 ? 10,000 7,500 3 $262,500 ? 10,000 7,500 $75,000 + (25 ? $500) opti all, we could calculate the incremental reven ue and the incremental costs of the additional 2,500 units as follows additive revenue $100 ? 2,500 additive direct manufacturing costs Incremental direct manufacturing costs Incremental grasp manufacturing costs sum of money incremental costs constitutional incremental operating income from receiveing the special order $262,500 ? 2,500 7,500 300,000 ? ,500 7,500 $500 ? 25 $250,000 87,500 100,000 12,500 200,000 $ 50,000 file Plus should accept the one-time- exclusively special order if it has no long-term implications because accepting the order increases Award Pluss operating income by $50,000. If, however, accepting the special order would cause the invariable customers to be dissatisfied or to demand lower prices, then Award Plus will have to passel off the $50,000 gain from accepting the special order against the operating income it might lose from mending customers. 11-5 11-19 (Contd. ) 2. Award Plus has a depicted object of 9,000 medals.Therefore, if it accepts the special one-time order of 2,500 medals, it can look at all 6,500 medals instead of the 7,500 medals that it currently sells to existing customers. That is, by accepting the special order, Award Plus must forgo sales of 1,000 medals to its reparation customers. optionly, Award Plus can reject the special order and continue to sell 7,500 medals to its fixity customers. Award Pluss operating income from interchange 6,500 medals to regular customers and 2,500 medals under one-time special order follow Revenues (6,500 ? $150) + (2,500 ? 100) 1 1 Direct materials (6,500 ? $35 ) + (2,500 ? $35 ) 2 2 Direct manufacturing labor (6,500 ? $40 ) +(2,500 ? $40 ) 3 Batch manufacturing costs (130 ? $500) + (25 ? $500) Fixed manufacturing costs Fixed grocerying costs numerate costs Operating income 1 $1,225,000 315,000 360,000 77,500 275,000 175,000 1,202,500 $ 22,500 $35 = $262,500 7,500 2 $40 = 300,000 7,500 3 Award Plus makes regular medals in pot sizes of 50. To piddle 6,500 medals requires 130 (6,500 ? 50) peckes. pass judgment the special order will result in a abate in operating income of $15,000 ($37,500 $22,500).The special order should, therefore, be rejected. A more direct approach would be to focus on the incremental effectsthe benefits of accepting the special order of 2,500 units versus the costs of selling 1,000 few units to regular customers. Increase in operating income from the 2,500-unit special order equals $50,000 ( compulsion 1). The loss in operating income from selling 1,000 fewer units to regular customers equals Lost revenue, $150 ? 1,000 savings in direct materials costs, $35 ? 1,000 savings in direct manufacturing labor costs, $40 ? 1,000 Savings in batch manufacturing costs, $500 ? 0 Operating income lost $(150,000) 35,000 40,000 10,000 $ (65,000) Accepting the special order will result in a decrease in operating income of $15,000 ($50,000 $65,000). The special order should, therefore, be rejected. 3. Award Plus should not accept the special order. Increase in operating income by selling 2,500 units under the special order ( prerequisite 1) Operating income lost from existing customers ($10 ? 7,500) nett effect on operating income of accepting special order The special order should, therefore, be rejected. $ 50,000 (75,000) $(25,000) 11-6 11-20 (30 min. ) clear versus buy, activity-based costing. . The expected manufacturing cost per unit of CMCBs in 2004 is as follows Total Manufacturing Manufacturing Costs of CMCB Cost per Unit (1) (2) = (1) ? 10,000 $1,700,000 $one hundred seventy 450,000 45 120,000 12 320,000 800,000 $3,390,000 32 80 $339 Direct materials, $170 ? 10,000 Direct manufacturing labor, $45 ? 10,000 Variable batch manufacturing costs, $1,500 ? 80 Fixed manufacturing costs Avoidable fixed manufacturing costs Unavoidable fixed manufacturing costs Total manufacturing costs 2. The following table identifies the incremental costs in 2004 if Svenson (a) do CMCBs and (b) purchased CMCBs from Mint on.Total Incremental Costs Make bribe $ 3,000,000 $1,700,000 450,000 120,000 320,000 $2,590,000 $3,000,000 $410,000 Per-Unit Incremental Costs Make Buy $300 $170 45 12 32 $259 $300 $41 Incremental Items Cost of purchasing CMCBs from Minton Direct materials Direct manufacturing labor Variable batch manufacturing costs Avoidable fixed manufacturing costs Total incremental costs Difference in favor of making Note that the opportunity cost of using faculty to make CMCBs is zero since Svenson would nourishment this capacity idle if it purchases CMCBs from Minton.Svenson should continue to manufacture the CMCBs internally since the incremental costs to manufacture are $259 per unit compared to the $300 per unit that Minton has quoted. Note that the unavoidable fixed manufacturing costs of $800,000 ($80 per unit) will continue to be sustainred whether Svenson makes or buys CMCBs. These are not incremental costs under either the make or the buy alternative and are, hence, irrelevant. 3. Svenson should continue to make CMCBs. The simplest way to analyze this problem is to realize that Svenson would prefer to keep any intemperance capacity idle or else than use it to make CB3s. Why?Because expected incremental future revenues from CB3s, $2,000,000 are less than expected incremental future costs, $2,150,000. If Svenson keeps its capacity idle, we know from need 2 that it should make CMCBs rather than buy them. 11-7 11-20 (Contd. ) An important predict to note is that, because Svenson forgoes no role by not being able to make and sell CB3s, the opportunity cost of using its facilities to make CMCBs is zero. It is, therefore, not forgoing any get by using the capacity to manufacture CMCBs. If it does not manufacture CMCBs, rather than lose money on CB3s, Svenson will keep capacity idle.A longer and more detailed approach is to use the follow alternatives or opportunity cost analyses buildn in Exhibit 11-7 of the chapter. Choices for Svenson Make CMCBs Buy CMCB s Buy CMCBs and Do Not and Do Not and Make Relevant Items Make CB3s Make CB3s CB3s TOTAL-ALTERNATIVES APPROACH TO MAKE-OR-BUY DECISIONS Total incremental costs of making/buying CMCBs (from requirement 2) Excess of future costs over future revenues from CB3s Total relevant costs $2,590,000 0 $2,590,000 $3,000,000 0 $3,000,000 $3,000,000 150,000 $3,150,000 Svenson will minimize manufacturing costs by making CMCBs.OPPORTUNITY-COST APPROACH TO MAKE-OR-BUY DECISIONS Total incremental costs of making/buying CMCBs (from requirement 2) $2,590,000 $3,000,000 Opportunity cost profit plowshare forgone because capacity will not be used to make CB3s 0* 0* Total relevant costs $2,590,000 $3,000,000 $3,000,000 0 $3,000,000 *Opportunity cost is 0 because Svenson does not give up anything by not making CB3s. Svenson is best off leaving the capacity idle (rather than manufacturing and selling CB3s). 11-8 11-21 (10 min. ) Inventory decision, opportunity costs. 1. Unit cost, orders of 20,000 Unit cost , order of 240,000 (0. 5 ? $8. 00) Alternatives under consideration (a) Buy 240,000 units at start of year. (b) Buy 20,000 units at start of each calendar month. amount investment funds in inventory (a) (240,000 ? $7. 60) ? 2 (b) ( 20,000 ? $8. 00) ? 2 Difference in average investment $8. 00 $7. 60 $912,000 80,000 $832,000 Opportunity cost of interest forgone from 240,000-unit purchase at start of year = $832,000 ? 0. 08 = $66,560 2. No. The $66,560 is an opportunity cost rather than an incremental or outlay cost. No genuine transaction records the $66,560 as an accession in the accounting system. 3.The following table presents the two alternatives Alternative A Alternative B obtain Purchase 240,000 20,000 spark plugs at spark plugs beginning of at beginning year of each month Difference (1) (2) (3 )= (1) (2) annual purchase-order costs (1 ? $200 12 ? $200) annual purchase (incremental) costs (240,000 ? $7. 60 240,000 ? $8) Annual interest income that could be earned if inves tment in inventory were invested (opportunity cost) (8% ? $912,000 8% ? $80,000) Relevant costs $ 200 1,824,000 $ 2,400 1,920,000 $ (2,200) (96,000) 72,960 $1,897,160 6,400 $1,928,800 66,560 $ (31,640)Column (3) indicates that purchasing 240,000 spark plugs at the beginning of the year is preferred relative to purchasing 20,000 spark plugs at the beginning of each month because the lower purchase cost exceeds the opportunity cost of holding large inventory. If other(prenominal) incremental benefits of holding lower inventory such as lower insurance, materials handling, storage, obsolescence, and breakage costs were considered, the costs under Alternative A would have been higher(prenominal)(prenominal), and Alternative B may have been preferred. 11-9 11-22 (2025 min. ) Relevant costs, contribution gross profit, product emphasis. 1. Cola $18. 0 13. 50 $ 4. 50 Lemonade $19. 20 15. 20 $ 4. 00 cowman $26. 40 20. 10 $ 6. 30 Natural Orange Juice $38. 40 30. 20 $ 8. 20 merchandise price Deduct variable cost per case function margin per case 2. The argument fails to recognize that ledge lieu is the constraining factor. There are only 12 feet of face shelf space to be devoted to drinks. Sexton should aim to get the highest daily contribution margin per foot of front shelf space Natural Orange Juice $ 8. 20 ? 5 plowshare margin per case Sales ( turning of cases) per foot of shelf space per day Daily contribution per foot of front shelf space 3.Cola $ 4. 50 ? 25 Lemonade $ 4. 00 ? 24 Punch $ 6. 30 ? 4 $112. 50 $96. 00 $25. 20 $41. 00 The allocation that maximizes the daily contribution from soft drink sales is Daily office per Foot of Front ledge outer space $112. 50 96. 00 41. 00 25. 20 Cola Lemonade Natural Orange Juice Punch Feet of Shelf Space 6 4 1 1 Total Contribution Margin per Day $ 675. 00 384. 00 41. 00 25. 20 $1,125. 20 The level best of six feet of front shelf space will be devoted to Cola because it has the highest contribution margin per unit of the constraining factor. 4 feet of front shelf space will be devoted to Lemonade, which has the certify highest contribution margin per unit of the constraining factor. No more shelf space can be devoted to Lemonade since each of the remaining two products, Natural Orange Juice and Punch (that have the second lowest and lowest contribution margins per unit of the constraining factor) must each be given at least one foot of front shelf space. 11-10 11-23 (10 min. ) Selection of most profitable product. Only precedent 14 should be produced. The key to this problem is the relationship of manufacturing operating expense to each product.Note that it takes in two ways as long to produce Model 9 machine-hours for Model 9 are twice that for Model 14. Management should choose the product mix that maximizes operating income for a given toil capacity (the scarce resource in this situation). In this case, Model 14 will yield a $9. 50 contribution to fixed costs per machine hour, and Mod el 9 will yield $9. 00 Model 9 sell price Variable costs per unit Contribution margin per unit sexual relation use of machine-hours per unit of product Contribution margin per machine hour $100. 00 82. 00 $ 18. 00 ? 2 $ 9. 00 Model 14 $70. 00 60. 50 $ 9. 50 ? $ 9. 50 11-23 stand out Application Decision-Making and Relevant breeding Body-Builders, Inc. Original Data Selling Price Costs Direct materials Direct manufacturing labor Variable manufacturing disk overhead Fixed manufacturing overhead market costs (all variable) Total costs Operating Income Model 9 $100. 00 28. 00 15. 00 25. 00 10. 00 14. 00 92. 00 $8. 00 $70. 00 13. 00 25. 00 12. 50 5. 00 10. 00 65. 50 $4. 50 production Mix Analysis Selling price Variable cost per unit Contribution margin per unit Relative use of machine-hours per unit of product Contribution margin per machine-hour Model 9 $100 82. 0 18. 00 2 $9. 00 Model 14 $70 60. 50 9. 50 1 $9. 50 11-11 11-24 (20 min. ) Which base to close, relevant-cost depth psy chology, opportunity costs. The future outlay operating costs will be $400 jillion regardless of which base is closed, given the additional $100 zillion in costs at Everett if Alameda is closed. Further, one of the bases will permanently remain open while the other will be shut down. The only relevant revenue and cost comparisons are a. $500 million from sale of the Alameda base. Note that the historical cost of building the Alameda base ($100 million) is irrelevant.Note, also, that future increases in the value of the dirt at the Alameda base is also irrelevant. One of the bases must be kept open, so if it is intractable to keep the Alameda base open, the Defense Department will not be able to sell this land at a future date. b. $60 million in savings in fixed income note if the Everett base is closed. Again, the historical cost of building the Everett base ($150 million) is irrelevant. The relevant costs and benefits analysis favors ratiocination the Alameda base despite the objections raised by the California delegation in Congress. The net benefit equals $440 ($500 $60) million. 11-25 (25? 0 min. ) Closing and opening stores. 1. Solution Exhibit 11-25, Column 1, presents the relevant loss in revenues and the relevant savings in costs from gag law the Rhode Island store. Lopez is correct that Sanchez alliances operating income would increase by $7,000 if it closes down the Rhode Island store. Closing down the Rhode Island store results in a loss of revenues of $860,000 but cost savings of $867,000 (from cost of goods sold, rent, labor, utilities, and bodied costs). Note that by closing down the Rhode Island store, Sanchez Corporation will save no(prenominal) of the equipment-related costs because this is a past cost.Also note that the relevant corporeal overhead costs are the true bodily overhead costs $44,000 that Sanchez expects to save by closing the Rhode Island store. The corporate overhead of $40,000 allocated to the Rhode Island store is irrelevant to the analysis. 2. Solution Exhibit 11-25, Column 2, presents the relevant revenues and relevant costs of opening another store like the Rhode Island store. Lopez is correct that opening such a store would increase Sanchez Corporations operating income by $11,000.Incremental revenues of $860,000 exceed the incremental costs of $849,000 (from higher cost of goods sold, rent, labor, utilities, and some additional corporate costs). Note that the cost of equipment written off as depreciation is relevant because it is an expected future cost that Sanchez will incur only if it opens the new store. Also note that the relevant corporate overhead costs are the $4,000 of actual corporate overhead costs that Sanchez expects to incur as a result of opening the new store. Sanchez may, in fact, allocate more than $4,000 of corporate overhead to the new store but this allocation is irrelevant to the analysis. 1-12 11-25 (Contd. ) The key reason that Sanchezs operating income increases either if it closes down the Rhode Island store or if it opens another store like it is the behavior of corporate overhead costs. By closing down the Rhode Island store, Sanchez can significantly reduce corporate overhead costs presumably by decrease the corporate staff that negociates the Rhode Island operation. On the other hand, adding another store like Rhode Island does not increase actual corporate costs by much, presumably because the existing corporate staff will be able to oversee the new store as well.SOLUTION bear witness 11-25 Relevant-Revenue and Relevant-Cost Analysis of Closing Rhode Island Store and Opening Another Store Like It. Incremental ( exhalation in Revenues) Revenues and and Savings in (Incremental Costs) Costs from of Opening New Closing Rhode Store Like Rhode Island Store Island Store (1) (2) Revenues Cost of goods sold Lease rent Labor costs Depreciation of equipment Utilities (electricity, heating) Corporate overhead costs Total costs Effect on opera ting income (loss) $(860,000) 660,000 75,000 42,000 0 46,000 44,000 867,000 $ 7,000 $ 860,000 (660,000) (75,000) (42,000) (22,000) (46,000) (4,000) (849,000) $ 11,000 1-13 11-26 (20 min. ) Choosing customers. If Broadway accepts the additional personal credit line from Kelly, it would take an additional 500 machine-hours. If Broadway accepts all of Kellys and Taylors business for February, it would require 2,500 machine-hours (1,500 hours for Taylor and 1,000 hours for Kelly). Broadway has only 2,000 hours of machine capacity. It must, therefore, choose how much of the Taylor or Kelly business to accept. To maximize operating income, Broadway should maximize contribution margin per unit of the constrained resource. Fixed costs will remain unchanged at $100,000 regardless of the business Broadway chooses to accept in February, and is, therefore, irrelevant. ) The contribution margin per unit of the constrained resource for each customer in January is Taylor Corporation $78,000 = $52 1,500 Kelly Corporation $32,000 = $64 500 Contribution margin per machine-hour Since the $80,000 of additional Kelly business in February is identical to jobs done in January, it will also have a contribution margin of $64 per machine-hour, which is greater than the contribution margin of $52 per machine-hour from Taylor.To maximize operating income, Broadway should showtime allocate all the capacity needed to take the Kelly Corporation business (1,000 machine-hours) and then allocate the remaining 1,000 (2,000 1,000) machine-hours to Taylor. Taylor Corporation $52 ? 1,000 $52,000 Kelly Corporation $64 ? 1,000 $64,000 Total Contribution margin per machine-hour elevator car-hours to be worked Contribution margin Fixed costs Operating income $116,000 100,000 $ 16,000 11-14 11-27 (3040 min. ) Relevance of equipment costs. 1a. Statements of Cash acknowledge and Disbursements Keep Year 2, 3, 4 $150,000 (110,000) (15,000)Year 1 Receipts from operations Revenues Deduct disbursements new(prenominal) operating costs Operation of machine Purchase of old machine Purchase of new equipment Cash inflow from sale of old equipment fire cash inflow $150,000 (110,000) ( 15,000) (20,000)* Four Years Together $600,000 (440,000) (60,000) (20,000) Buy New implement Four Year Years Year 1 2, 3, 4 Together $150,000 (110,000) (9,000) (20,000) (24,000) 8,000 $ (5,000) $150,000 (110,000) (9,000) $600,000 (440,000) (36,000) (20,000) (24,000) 8,000 $ 88,000 $ 5,000 $ 25,000 80,000 $ 31,000 *Some students ignore this item because it is the same for each alternative. However, note that a statement for the sinless year has been requested. Obviously, the $20,000 would affect Year 1 only under both the keep and buy alternatives. The difference is $8,000 for four years taken together. In particular, note that the $20,000 book value can be omitted from the comparison. Merely cross out the entire line although the column totals are affected, the net difference is still $8,000. 11-15 11-2 7 (Contd. ) 1b.Again, the difference is $8,000 Income Statements Keep Year 1, 2, 3, 4 Revenues Costs (excluding disposal) Other operating costs Depreciation Operating costs of machine Total costs (excluding disposal) Loss on disposal hold in value (cost) Proceeds (revenue) Loss on disposal Total costs Operating income $150,000 110,000 5,000 15,000 130,000 Four Years Together $600,000 440,000 20,000 60,000 520,000 Buy New Machine Four Years Year Together Year 1 2, 3, 4 $150,000 $150,000 110,000 6,000 9,000 125,000 110,000 6,000 9,000 125,000 $600,000 440,000 24,000 36,000 500,000 20,000* (8,000) 12,000 512,000 $ 88,000 30,000 $ 20,000 520,000 $ 80,000 20,000 (8,000) 12,000 137,000 125,000 $ 13,000 $ 25,000 *As in part (1), the $20,000 book value may be omitted from the comparison without changing the $8,000 difference. This adjustment would mean excluding the depreciation item of $5,000 per year (a cumulative effect of $20,000) under the keep alternative and excluding the book value item of $20,000 in the loss on disposal computation under the buy alternative. 1c. The $20,000 purchase cost of the old equipment, the revenues, and the other costs are irrelevant because their amounts are common to both alternatives. 2.The net difference would be unaffected. Any number may be substituted for the original $20,000 figure without changing the final answer. Of course, the net cash outflows under both alternatives would be high. The Auto Wash manager really blundered. However, keeping the old equipment will increase the cost of the blunder to the cumulative tune of $8,000 over the next four years. 3. Book value is irrelevant in decisions about the replacement of equipment, because it is a past (historical) cost. All past costs are down the drain. naught can change what has already been spent or what has already happened. The $20,000 has been spent.How it is subsequently accounted for is irrelevant. The analysis in requirement (1) clearly shows that we may completely i gnore the $20,000 and still have a correct analysis. The only relevant items are those expected future items that will differ among alternatives. 11-16 11-27 (Contd. ) Despite the economic analysis shown here, many managers would keep the old machine rather than replace it. Why? Because, in many organizations, the income statements of part (2) would be a principal means of evaluating performance. Note that the first-year operating income would be higher under the keep alternative.The effected accrual accounting model might motivate managers toward maximizing their first-year reported operating income at the expense of long-run cumulative betterment for the organization as a whole. This criticism is often made of the accrual accounting model. That is, the action favored by the correct or best economic decision model may not be taken because the performance-evaluation model is either inconsistent with the decision model or because the focus is on only the short-run part of the perfor mance-evaluation model. There is yet another potential mesh etween the decision model and the performance evaluation model. Replacing the machine so soon after it is purchased may reflect badly on the managers capabilities and performance. Why didnt the manager hunt and find the new machine before buying the old machine? Replacing the old machine one day later at a loss may make the manager come out of the closet incompetent to his or her superiors. If the managers bosses have no knowledge of the better machine, the manager may prefer to keep the existing machine rather than alert his or her bosses about the better machine. 11-28 (30 min. Equipment call down versus replacement (A. Spero, adapted). 1. Solution Exhibit 11-28 presents a cost comparison of the upgrade and replacement alternatives for the three years taken together. It indicates that Pacifica Corporation should replace the production line because it is better off by $180,000 by surrogate rather than upgrading. SOLUTI ON EXHIBIT 11-28 Comparing wage hike and Replace Alternatives Three Years Together Upgrade Replace Difference (1) (2) (3) = (1) (2) $2,160,000 $1,620,000 $ 540,000 (90,000) 90,000 300,000 $2,460,000 750,000 $2,280,000 (450,000) $ 180,000 Cash-operating costs, $12 $9 ? 80,000 Current disposal price One-time heavy(p) costs, written off periodically as depreciation Total relevant costs Note that sales and book value of the existing machine are the same under both alternatives and, hence, are irrelevant. 11-17 11-28 (Contd. ) 2a. Suppose the capital expenditure to replace the production line is $X. Using data from Solution Exhibit 11-28, the cost of replacing the production line is equal to $1,620,000 $90,000 + $X. Using data from Solution Exhibit 11-28, the cost of upgrading the production line is equal to $2,160,000 + $300,000 = $2,460,000.We want to find $X such that $1,620,000 $90,000 + $X = $2,460,000 that is, $1,530,000 + $X = $2,460,000 that is, $X = $2,460,000 $1,530,000 or $X = $ 930,000 Pacifica would prefer replacing, rather than upgrading, the existing line if the replacement cost of the new line does not exceed $930,000. Note that the $930,000 can also be obtained by adding the $180,000 calculate in requirement 1 to the replacement cost of $750,000 for the new machine assumed in requirement 1 ($750,000 + $180,000 = $930,000). 2b. Suppose the units produced and sold each year equal y.Using data from Solution Exhibit 11-28, the cost of replacing the production line is $9y $90,000 + $750,000, while the cost of upgrading is $12y + $300,000. We solve for the y at which the two costs are the same. $9y $90,000 + $750,000 $9y + $660,000 $3y y = = = = $12y + $300,000 $12y + $300,000 $360,000 120,000 units For expected production and sales of less than 120,000 units over 3 years (40,000 units per year), the upgrade alternative is cheaper. When production and sales are low, the higher operating costs of upgrading are more than offset by the significant savings in capital costs when upgrading relative to replacing.For expected production and sales exceeding 120,000 units over 3 years, the replace alternative is cheaper. For high output, the benefits of the lower operating costs of replacing, relative to upgrading, exceed the higher capital costs. 3. Operating income for the first year under the upgrade and replace alternatives are as follows Upgrade Replace Revenues $25 ? 60,000 $1,500,000 $1,500,000 Cash-operating costs $12 ? 60,000, $9 ? 60,000 720,000 540,000 a b Depreciation 220,000 250,000 c Loss on disposal of old production line 270,000 Total costs 940,000 1,060,000 Operating income $ 560,000 $ 440,000 a $360,000 + $300,000) ? 3 = $220,000 $750,000 ? 3 = $250,000 c Book value current disposal price = $360,000 $90,000 = $270,000 b First-year operating income is higher by $120,000 under the upgrade alternative. If first years operating income is an important component of Azingers bonus, he would prefer the upgrade over the replace alternative even though the decision model (in requirement 1) prefers the replace to the upgrade alternative. This exercise illustrates the conflict between the decision model and the performance evaluation model. 11-18 11-29 (30 min. Contribution approach, relevant costs. 1. Average one-way fare per passenger Commission at 8% of $500 Net cash to Air Frisco per ticket Average number of passengers per charge Revenues per flight ($460 ? 200) nourishment and beverage cost per flight ($20 ? 200) Total contribution margin from passengers per flight 2. If fare is Commission at 8% of $480 Net cash per ticket Food and beverage cost per ticket Contribution margin per passenger Total contribution margin from passengers per flight ($421. 60 ? 212) All other costs are irrelevant. $ 500 40 $ 460 ? 200 $92,000 4,000 $88,000 $480. 0 38. 40 441. 60 20. 00 $421. 60 $89,379. 20 On the derriere of quantitative factors alone, Air Frisco should decrease its fare to $480 because reducing the fare gives Air Frisco a higher contribution margin from passengers ($89,379. 20 versus $88,000). 3. In evaluating whether Air Frisco should use up its plane to Travel International, we compare the charter alternative to the solution in requirement 2 because requirement 2 is preferred to requirement 1. Under requirement 2, contribution from passengers Deduct fuel costs Total contribution per flight $89,379. 0 14,000. 00 $75,379. 20 Air Frisco gets $74,500 per flight from chartering the plane to Travel International. On the basis of quantitative financial factors, Air Frisco is better off not chartering the plane and, instead, lowering its own fares. Other qualitative factors that Air Frisco should consider in coming to a decision are a. The lower lay on the line from chartering its plane relative to the uncertainties regarding the number of passengers it might get on its scheduled flights. b. The stability of the relationship between Air Frisco and Travel International.If this is n ot a long-term arrangement, Air Frisco may lose current market share and not benefit from sustained charter revenues. 11-19 11-30 (30 min. ) Relevant costs, opportunity costs. 1. Easyspread 2. 0 has a higher relevant operating income than Easyspread 1. 0. Based on this analysis, Easyspread 2. 0 should be introduced agilely Easyspread 1. 0 $150 $ 0 0 $150 Easyspread 2. 0 $185 $25 25 $160 Relevant revenues Relevant costs Manuals, diskettes, constringe discs Total relevant costs Relevant operating income Reasons for other cost items being irrelevant are Easyspread 1. Manuals, diskettesalready incurred Development costsalready incurred Marketing and administrativefixed costs of period Easyspread 2. 0 Development costsalready incurred Marketing and brassfixed costs of period Note that total marketing and administration costs will not change whether Easyspread 2. 0 is introduced on July 1, 2003, or on October 1, 2003. 2. Other factors to be considered a. Customer satisfaction. If 2. 0 is significantly better than 1. 0 for its customers, a customer impelled organization would immediately introduce it unless other factors offset this bias towards do what is best for the customer. b. Quality level of Easyspread 2. 0. It is critical for new software products to be fully debugged. Easyspread 2. 0 must be error-free. Consider an immediate re consider only if 2. 0 passes all quality tests and can be fully supported by the salesforce. c. Importance of being perceived to be a market leader. Being first in the market with a new product can give Basil Software a first-mover advantage, e. g. , capturing an initial large share of the market that, in itself, causes future potential customers to lean towards purchasing Easyspread 2. 0. Moreover, by introducing 2. earlier, Basil can get quick feedback from users about ways to further refine the software while its adversarys are still working on their own first versions. Moreover, by locking in early customers, Basil may i ncrease the likelihood of these customers also buying future upgrades of Easyspread 2. 0. d. Morale of developers. These are key people at Basil Software. Delaying introduction of a new product can hurt their morale, especially if a competitor then preempts Basil from being viewed as a market leader. 11-20 11-31 (20 min. ) Opportunity costs (H. Schaefer). 1.The opportunity cost to glutton of producing the 2,000 units of Orangebo is the contribution margin lost on the 2,000 units of Rosebo that would have to be forgone, as computed below Selling price Variable costs per unit Direct materials Direct manufacturing labor Variable manufacturing overhead Variable marketing costs Contribution margin per unit Contribution margin for 2,000 units $20 $2 3 2 4 11 $ 9 $ 18,000 The opportunity cost is $18,000. Opportunity cost is the maximum contribution to operating income that is forgone (rejected) by not using a limited resource in its next-best alternative use. . Contribution margin from ma nufacturing 2,000 units of Orangebo and purchasing 2,000 units of Rosebo from Buckeye is $16,000, as follows Manufacture Orangebo Selling price Variable costs per unit Purchase costs Direct materials Direct manufacturing labor Variable manufacturing costs Variable marketing overhead Variable costs per unit Contribution margin per unit Contribution margin from selling 2,000 units of Orangebo and 2,000 units of Rosebo $15 2 3 2 2 9 $ 6 $12,000 Purchase Rosebo $20 14 Total 4 18 $ 2 $4,000 $16,000As calculated in requirement 1, Wolverines contribution margin from continuing to manufacture 2,000 units of Rosebo is $18,000. Accepting the Miami telephoner and Buckeye offer will cost Wolverine $2,000 ($16,000 $18,000). Hence, Wolverine should refuse the Miami Company and Buckeye Corporations offers. 3. The minimum price would be $9, the sum of the incremental costs as computed in requirement 2. This follows because, if Wolverine has surplus capacity, the opportunity cost = $0. For the sh ort-run decision of whether to accept Orangebos offer, fixed costs of Wolverine are irrelevant.Only the incremental costs need to be covered for it to be worthwhile for Wolverine to accept the Orangebo offer. 11-21 11-32 (30-40 min. ) ware mix, relevant costs (N. Melumad, adapted). 1. Selling price Variable manufacturing cost per unit Variable marketing cost per unit Total variable costs per unit Contribution margin per unit Contributi on margin per hour of the constraine d resource (the regular machine) Total contribution margin from selling only R3 or only HP6 R3 $25 ? 50,000 HP6 $30 ? 0,000 Less Lease costs of high-precision machine to produce and sell HP6 Net relevant benefit R3 $100 60 15 75 $ 25 $25 = $25 1 HP6 $150 100 35 one hundred thirty-five $ 15 $15 = $30 0. 5 $1,250,000 ? $1,250,000 $1,500,000 300,000 $1,200,000 tied(p) though HP6 has the higher contribution margin per unit of the constrained resource, the fact that Pendleton must incur additional costs of $300,000 t o achieve this higher contribution margin means that Pendleton is better off using its entire 50,000-hour capacity on the regular machine to produce and sell 50,000 units (50,000 hours ? 1 hour per unit) of R3.The additional contribution from selling HP6 rather than R3 is $250,000 ($1,500,000 ? $1,250,000), which is not enough to cover the additional costs of leasing the high-precision machine. Note that, because all other overhead costs are fixed and cannot be changed, they are irrelevant for the decision. 2. If capacity of the regular machines is increase by 15,000 machine-hours to 65,000 machine-hours (50,000 originally + 15,000 new), the net relevant benefit from producing R3 and HP6 is as follows R3 Total contribution margin from selling only R3 or only HP6 R3 $25 ? 5,000 HP6 $30 ? 65,000 Less Lease costs of high-precision machine that would be incurred if HP6 is produced and sold Less Cost of increasing capacity by 15,000 hours on regular machine Net relevant benefit HP6 $1,62 5,000 $1,950,000 300,000 150,000 150,000 $1,475,000 $1,500,000 11-22 11-32 (Contd. ) Investing in the additional capacity increases Pendletons operating income by $250,000 ($1,500,000 calculated in requirement 2 minus $1,250,000 calculated in requirement 1), so Pendleton should add 15,000 hours to the regular machine.With the extra capacity for sale to it, Pendleton should use its entire capacity to produce HP6. Using all 65,000 hours of capacity to produce HP6 rather than to produce R3 generates additional contribution margin of $325,000 ($1,950,000 ? $1,625,000) which is more than the additional cost of $300,000 to lease the highprecision machine. Pendleton should therefore produce and sell 130,000 units of HP6 (65,000 hours ? 0. 5 hours per unit of HP6) and zero units of R3. 3.R3 Selling price Variable manufacturing costs per unit Variable marketing costs per unit Total variable costs per unit Contribution margin per unit Contributi on margin per hour of the constraine d resourc e (the regular machine) $100 60 15 75 $ 25 $25 = $25 1 HP6 $150 100 35 135 $ 15 S3 $120 70 15 85 $ 35 $15 $35 = $30 = $35 0 . 5 1 The first step is to compare the operating profits that Pendleton could earn if it legitimate the Carter Corporation offer for 20,000 units with the operating profits Pendleton is currently earning.S3 has the highest contribution margin per hour on the regular machine and requires no additional investment such as leasing a high-precision machine. To produce the 20,000 units of S3 requested by Carter Corporation, Pendleton would require 20,000 hours on the regular machine resulting in contribution margin of $35 ? 20,000 = $700,000. Pendleton now has 45,000 hours available on the regular machine to produce R3 or HP6. R3 Total contribution margin from selling only R3 or only HP6 R3 $25 ? 45,000 HP6 $30 ? 45,000 Less Lease osts of high-precision machine to produce and sell HP 6 Net relevant benefit HP6 $1,125,000 $1,350,000 ? 300,000 $1,125,000 $1,050,000 Pe ndleton should use all the 45,000 hours of available capacity to produce 45,000 units of R3. Thus, the product mix that maximizes operating income is 20,000 units of S3, 45,000 units of R3, and zero units of HP6. This optimal mix results in a contribution margin of $1,825,000 ($700,000 from S3 and $1,125,000 from R3). Relative to requirement 2, operating income increases by $325,000 ($1,825,000 minus $1,500,000 calculated in requirement 2).Hence, Pendleton should accept the Carter Corporation business and supply 20,000 units of S3. 11-23 11-33 (3540 min. ) Discontinuing a product line, selling more units. 1. The incremental revenue losses and incremental savings in cost by discontinuing the Tables product line follows Difference Incremental (Loss in Revenues) and Savings in Costs from Dropping Tables Line Revenues Direct materials and direct manufacturing labor Depreciation on equipment Marketing and distribution ecumenical administration Corporate office costs Total costs Operatin g income (loss) $(500,000) 300,000 0 70,000 0 0 370,000 $(130,000)Dropping the Tables product line results in revenue losses of $500,000 and cost savings of $370,000. Hence, Grossman Corporations operating income will be $130,000 higher if it does not drop the Tables line. Note that, by drop the Tables product line, Home Furnishings will save none of the depreciation on equipment, general administration costs, and corporate office costs, but it will save variable manufacturing costs and all marketing and distribution costs on the Tables product line. . Grossmans will generate incremental operating income of $128,000 from selling 4,000 additional tables and, hence, should judge to increase table sales. The calculations follow Incremental Revenues (Costs) and Operating Income $500,000 (300,000) (42,000)* (30,000) 0** 0** $128,000 Revenues Direct materials and direct manufacturing labor Cost of equipment written off as depreciation Marketing and distribution costs General administrat ion costs Corporate office costs Operating income Note that the additional costs of equipment are relevant future costs for the selling more tables decision because they represent incremental future costs that differ between the alternatives of selling and not selling additional tables. Current marketing and distribution costs which varies with number of shipments = $70,000 $40,000 = $30,000. As the sales of tables double, the number of shipments will double, resulting in incremental marketing and distribution costs of (2 ? $30,000) $30,000 = $30,000. *General administration and corporate office costs will be unaffected if Grossman decides to sell more tables. Hence, these costs are irrelevant for the decision. 11-24 11-34 (30 min. ) Discontinuing or adding another subdivision (continuation of 11-33). 1. Solution Exhibit 11-34, Column 1, presents the relevant loss of revenues and the relevant savings in costs from closing the Northern contribution. As the calculations show, Gros smans operating income would decrease by $140,000 if it shut down the Northern region (loss in revenues of $1,500,000 versus savings in costs of $1,360,000).Grossman will save variable manufacturing costs, marketing and distribution costs, and division general administration costs by closing the Northern Division but equipment-related depreciation and corporate office allocations are irrelevant to the decision. Equipment-related costs are irrelevant because they are past costs (and the equipment has zero disposal price). Corporate office costs are irrelevant because Grossman will not save any actual corporate office costs by closing the Northern Division. The corporate office costs that used to be allocated to the Northern Division will be allocated to other divisions. . The manager at corporate headquarters responsible for making the decision is evaluated on Northern Divisions operating income after allocating corporate office costs. The manager will evaluate the options as follow s If the manager does not close the Northern Division in 2002, the division is expected to show an operating loss of $110,000 after allocating all corporate office costs. If the manager closes the Northern Division, the division would show an operating loss of $100,000 from the write off of equipment.It would show no revenues and, hence, would not attract any corporate office costs. It would also not incur any manufacturing, marketing and distribution, and general administration costs. From the viewpoint of maximizing the operating income against which the manager is evaluated, the manager would prefer to shut down Northern Division (and show an operating loss of $100,000 instead of an operating loss of $110,000 by operating it). In fact, the manager might postulate that even the $100,000 operating loss is more a consequence of accounting write offs rather than a real operating loss.Recall from requirement 1 that the decision model favored keeping the Northern Division open. The pe rformance evaluation model of the manager making the decision suggests that the Northern Division be closed. Hence, the performance evaluation model is inconsistent with the decision model. 3. Solution Exhibit 11-34, Column 2, presents the relevant revenues and relevant costs of opening the southerly Division (a division whose revenues and costs are expected to be identical to the revenues and costs of the Northern Division).Grossman should open the grey Division because it would increase operating income by $40,000 (increase in relevant revenues of $1,500,000 and increase in relevant costs of $1,460,000). The relevant costs include direct materials, direct manufacturing labor, marketing and distribution, equipment, and division general administration costs but not corporate office costs. Note, in particular, that the cost of equipment written off as depreciation is relevant because it is an expected future cost that Grossman will incur only if it opens the Southern Division.Corpor ate office costs are irrelevant because actual corporate office costs will not change if Grossman opens the Southern Division. The current corporate staff will be able to oversee the Southern Divisions operations. Grossman will allocate some corporate office costs to the Southern Division but this allocation represents corporate office costs that are already currently being allocated to some other division. Because actual total corporate office costs do not change, they are irrelevant to the division. 1-25 11-34 (Contd. ) SOLUTION EXHIBIT 11-34 Relevant-Revenue and Relevant-Cost Analysis for Closing Northern Division and Opening Southern Division Incremental (Loss in Revenues) Revenues and and Savings in (Incremental Costs) Costs from Closing from Opening Northern Division Southern Division (1) (2) $(1,500,000) $1,500,000 825,000 0 205,000 330,000 0 1,360,000 $ (140,000) (825,000) (100,000) (205,000) (330,000) 0 (1,460,000) $ 40,000Revenues Variable direct materials and direct manuf acturing labor costs Equipment cost written off as depreciation Marketing and distribution costs Division general administration costs Corporate office costs Total costs Effect on operating income (loss) 11-35 (3040 min. ) Make or buy, unknown level of volume (A. Atkinson). 1. Let X = 1 starter assembly. The variable costs required to manufacture 150,000X are Direct materials Direct manufacturing labor Variable manufacturing overhead Total variable costs $200,000 150,000 100,000 $450,000 The variable costs per unit are $450,000 ? 150,000 = $3. 00 per unit. 11-26 11-35 (Contd. The data can be presented in both all data and relevant data formats All Data Relevant Data Alternative Alternative Alternative Alternative 1 2 1 2 Buy Make Buy Make Variable manufacturing costs $ 3X $ 3X Fixed general manufacturing overhead 150,000 $150,000 Fixed overhead, avoidable 100,000 100,000 Division 2 managers salary 40,000 50,000 40,000 $50,000 Division 3 managers salary 50,000 50,000 Purchase cost, if bought from Tidnish Electronics 4X 4X Total $340,000 $200,000 $190,000 $50,000 + $ 3X + $ 4X + $ 3X + $ 4X The number of units at which the costs of make and buy are akin is All data analysis or Relevant data analysis $340,000 + $3X = $200,000 + $4X X = 140,000 $190,000 + $3X = $50,000 + $4X X = 140,000Assuming cost minimization is the objective, then If production is expected to be less than 140,000 units, it is favourite(a) to buy units from Tidnish. If production is expected to exceed 140,000 units, it is favored to manufacture internally (make) the units. If production is expected to be 140,000 units, this is the indifference point between buying units from Tidnish and internally manufacturing (making) the units. 2. The information on the storage cost, which is avoidable if self-manufacture is discontinued, is relevant these storage charges represent current outlays that are avoidable if self-manufacture is discontinued. Assume these $50,000 charges are represe nted as an opportunity cost of the make alternative.The costs of internal manufacture that incorporate this $50,000 opportunity cost are All data analysis Relevant data analysis All data analysis Relevant data analysis $390,000 + $3X $240,000 + $3X $390,000 + $3X X $240,000 + $3X X = = = = $200,000 + $4X 190,000 $50,000 + $4X 190,000 The number of units at which the costs of make and buy are equivalent is If production is expected to be less than 190,000, it is preferable to buy units from Tidnish. If production is expected to exceed 190,000, it is preferable to manufacture the units internally. 11-27 11-36 (30 min. ) Make versus buy, activity-based costing, opportunity costs (N. Melumad and S. Reichelstein, adapted). 1. Relevant costs under buy alternative Purchases, 10,000 ? $8. 0 Relevant costs under make alternative Direct materials Direct manufacturing labor Variable manufacturing overhead Inspection, setup, materials handling Machine rent Total relevant costs under make altern ative $82,000 $40,000 20,000 15,000 2,000 3,000 $80,000 The allocated fixed plant administration, taxes, and insurance will not change if Ace makes or buys the fetter. Hence, these costs are irrelevant to the make-or-buy decision. The analysis indicates that Ace should not buy the fetter from the outside supplier. 2. Relevant costs under the make alternative Relevant costs (as computed in requirement 1) Relevant costs under the buy alternative Costs of purchases (10,000 ? $8. 0) Additional fixed costs Additional contribution margin from using the space where the chains were made to upgrade the bicycles by adding mud flaps and reflector bars, 10,000 ? ($20 $18) Total relevant costs under the buy alternative $80,000 $82,000 16,000 (20,000) $78,000 Ace should now buy the chains from an outside vendor and use its own capacity to upgrade its own bicycles. 3. In this requirement, the decision on mud flaps and reflectors is irrelevant to the analysis. Cost of manufacturing chains Variab le costs, ($4 + $2 + $1. 50 = $7. 50) ? 6,200 Batch costs, $200/batcha ? 8 batches Machine rent Cost of buying chains, $8. 20 ? 6,200 a $46,500 1,600 3,000 $51,100 $50,840 $2,000 ? 10 batches In this case, Ace should buy the chains from the outside vendor. 11-28 11-37 (60 min. Multiple choice comprehensive problem on relevant costs. You may wish to assign only some of the parts. Per Unit Fixed Manufacturing costs Direct materials Direct manufacturing labor Variable manufac. verifying costs Fixed manufac. indirect costs Marketing costs Variable Fixed Total $1. 00 1. 20 0. 80 0. 50 $1. 50 0. 90 Variable $3. 50 $0. 50 $3. 00 2. 40 $5. 90 0. 90 $1. 40 1. 50 $4. 50 1. (b) $3. 50 Manufacturing Costs Variable $3. 00 Fixed 0. 50 Total $3. 50 2. (e) None of the above. Decrease in operating income is $16,800. Differential $1,440,000+ $ 91,200* 720,000 + 360,000 + 1,080,000+ 360,000 120,000 216,000 336,000 $ 24,000 New Old Revenues 240,000 ? $6. 0 Variable costs Manufacturing 240,000 ? $3. 00 Marketing and other 240,000 ? $1. 50 Variable product costs Contribution margin Fixed costs Manufacturing $0. 50 ? 20,000 ? 12 mos. = Marketing and other $0. 90 ? 240,000 Fixed product costs Operating income *Incremental revenue $5. 80 ? 24,000 Deduct price reduction $0. 20 ? 240,000 264,000 ? $5. 80 792,000 396,000 1,188,000 343,200 120,000 216,000 $ 7,200 72,000264,000 ? $3. 00 36,000264,000 ? $1. 50 108,000 16,800 $ 16,800 3 $139,200 48,000 $ 91,200 3. (c) $3,500 If this order were not landed, fixed manufacturing overhead would be underallocated by $2,500, $0. 50 per unit ? 5,000 units.Therefore, taking the order increases operating income by $1,000 plus $2,500, or $3,500. 11-29 11-37 (Contd. ) Another way to present the same idea follows Revenues will increase by (5,000 ? $3. 50 = $17,500) + $1,000 Costs will increase by 5,000 ? $3. 00 Fixed overhead will not change Change in operating income $18,500 15,000 $ 3,500 Note that this answer to (3) assumes that variable marke ting costs are not influenced by this contract. These 5,000 units do not displace any regular sales. 4. (a) $4,000 less ($7,500 $3,500) Government consume As above $3,500 Regular Channels Sales, 5,000 ? $6. 00 Increase in costs Variable costs only Manufacturing, 5,000 ? $3. 0 $15,000 Marketing, 5,000 ? $1. 50 7,500 Fixed costs are not affected Change in operating income 5. (b) $4. 15 $30,000 22,500 $ 7,500 Differential costs Variable Manufacturing Shipping Fixed $4,000 ? 10,000 $3. 00 0. 75 $3. 75 ? 10,000 0. 40 ? 10,000 4,000 $4. 15 ? 10,000 $41,500 $37,500 Selling price to break even is $4. 15 per unit. 6. (e) $1. 50, the variable marketing costs. The other costs are past costs, and are, therefore, irrelevant. None of these. The correct answer is $3. 55. This part always gives students trouble. The short-cut solution below is followed by a longer solution that is assistantful to students. 7. (e) 11-30 11-37 (Contd. Short-cut solution The highest price to be paid would be measur ed by those costs that could be avoided by halting production and subcontracting Variable manufacturing costs Fixed manufacturing costs saved $60,000 ? 240,000 Marketing costs (0. 20 ? $1. 50) Total costs Longer but clearer solution Comparative Annual Income Statement Present Difference Proposed Revenues Variable costs Manufacturing, 240,000 ? 3. 00 Marketing and other, 240,000 ? $1. 50 Variable costs Contribution margin Fixed costs Manufacturing Marketing and other Total fixed costs Operating income $1,440,000 720,000 360,000 1,080,000 360,000 120,000 216,000 336,000 $ 24,000 $ +132,000 72,000 $1,440,000 852,000* 288,000 1,140,000 300,000 60,000 216,000 276,000 $ 24,000 $3. 00 0. 25 0. 30 $3. 55 60,000 $ 0 This solution is obtained by filling in the above schedule with all the known figures and working from the bottom up and from the top down to the unknown purchase figure. Maximum variable costs that can be incurred, $1,140,000 $288,000 = maximum purchase costs, or $852,000. D ivide $852,000 by 240,000 units, which yields a maximum purchase price of $3. 55. 11-31 11-38 (15 min. ) Make or buy (continuation of 11-37). The maximum price Class Company should be willing to pay is $3. 9417 per unit. Expected unit production and sales of new product must be half of the old product (1/2 ? 240,000 = 120,000) because the fixed manufacturing overhead rate for the new product is twice that of the fixed manufacturing overhead rate for the old product.Proposed Make New Old Present Product Product Total Revenues $1,440,000 $1,080,000 $1,440,000 $2,520,000 Variable (or purchase) costs Manufacturing 720,000 600,000 946,000* 1,546,000 Marketing and other 360,000 240,000 288,000 528,000 Total variable costs 1,080,000 840,000 1,234,000 2,074,000 Contribution margin 360,000 240,000 206,000 446,000 Fixed costs Manufacturing 120,000 120,000 120,000 Marketing and other 216,000 60,000 216,000 276,000 Total fixed costs 336,000 180,000 216,000 396,000 Operating income $ 24,000 $ 60 ,000 $ (10,000) $ 50,000 *This is an example of opportunity costs, whereby subcontracting at a price well above the $3. 50 current manufacturing (absorption) cost is still sexually attractive because the old product will be displaced in manufacturing by a new product that is more profitable.Because the new product promises an operating income of $60,000 (ignoring the irrelevant problems of how fixed marketing costs may be freshly reallocated between products), the old product can sustain up to a $10,000 loss and still help accomplish managements overall objectives. Maximum costs that can be incurred on the old product are $1,440,000 plus the $10,000 loss, or $1,450,000. Maximum purchase cost $1,450,000 ($288,000 + $216,000) = $946,000. Maximum purchase cost per unit $946,000 ? 240,000 units = $3. 9417 per unit. Alternative Computation Operating income is $9. 00 $8. 50 = $0. 50 per unit for 120,000 new units Target operating income Maximum loss allowed on old product Maximum loss per unit allowed on old product, $10,000 ? 40,000 = Selling price of old product Allowance for loss Total costs allowed per unit Continuing costs for old product other than purchase cost Fixed manufacturing costsall transferred to new product Variable marketing costs Fixed marketing costs Maximum purchase cost per unit $60,000 50,000 $10,000 $0. 0417 $6. 0000 0. 0417 6. 0417 $ 1. 20 0. 90 2. 1000 $3. 9417 11-32 11-39 (30 min. ) Appendix). 1. Optimal production plan, computer manufacturer (Chapter X = Units of printers Y = Units of desktop computers accusatory Maximize total contribution margin of $200X + $100Y Constraints For production line 1 6X + 4Y ? 24 For production line 2 10X ? 0 Sales of X and Y X Y ? 0 Negative production impossible X 0 ? Y ? 0 2. Solution Exhibit 11-39 presents a graphical summary of the relationships. The sales-mix constraint here is somewhat unusual. The X Y ? 0 line is the one going up at a 45-degree angle from the origin. The optimal corner is the point (2, 3), 2 printers and 3 computers. The corner point where the production line 1 and production line 2 constraints meet is X = 2, Y = 3 that can be calculated by solving 6X + 4Y = 24 (1) Production line 1 constraint 10X = 20 (2) Production line 2 constraint From (2) X = 20 ? 10 = 2 change for X in (1) 6 ? 2 + 4Y = 24 4Y = 24 12 = 12 Y = 12 ? = 3 The corner point where the production line 2 constraint and the product-mix constraint meet is X = 2, Y = 2 that can be calculated by solving 10X = 20 (2) Production line 2 constraint X Y = 0 (3) Product-mix constraint From (2) X = 20 ? 10 = 2 Substituting for X in (3) Y = 2 Using the trial-and-error method Trial 1 2 3 4 Corner (X Y) (0 0) (2 2) (2 3) (0 6) Total Contribution Margin $ 200(0) + $100(0) = $ 0 200(2) + 100(2) = 600 200(2) + 100(3) = 700 200(0) + 100(6) = 600 The optimal solution that maximizes operating income is 2 printers and 3 computers. 11-33 11-39 (Contd. ) SOLUTION EXHIBIT 11-39 Graphic Solution to Find Optimal Mix, Information Technology, Inc. Product Line 1 Constraint Product Y Production in Units 6 Product Line 2