Stugy Guide free essay sample

The cost of leasing production equipment is classified as: Prime Cost: NoProduct Cost: Yes The wages of factory maintenance personnel would usually be considered to be: Indirect Labor: Yes Manufacturing OH: Yes Manufacturing overhead consists of: all manufacturing costs, except direct materials and direct labor. Which of the following costs would not be included as part of manufacturing overhead? Insurance on sales vehicles Conversion costs consist of which of the following: Direct labor and manufacturing overhead cost. Each of the following would be a period cost except: depreciation of a machine used in manufacturing. Within the relevant range, variable cost per unit will: Remain constant. The term â€Å"relevant range† means the range of activity over which: the assumptions about fixed and variable cost behavior are reasonably valid. In describing the cost formula equation Y = a + bX, which of the following statements is correct? â€Å"a† is the fixed component. Which of the following costs is often important in decision making, but is omitted from conventional accounting records? Opportunity Costs. We will write a custom essay sample on Stugy Guide or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Gambrini Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $197. 80 per unit. Sales volume (units) 6,000 7,000 Cost of sales $486,000 $567,700 Selling and administrative costs $612,600 $624,400 The best estimate of the total monthly fixed cost is: $541,800 Edeen Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume 5,000 units 6,000 units Direct materials $311,000 $373,200 Direct labor $171,500 $205,800 Manufacturing overhead $415,000 $427,800 The best estimate of the total variable manufacturing cost per unit is: $109. 30 At an activity level of 9,200 machine-hours in a month, Nooner Corporation’s total variable production engineering cost is $761,300 and its total fixed production engineering cost is $154,008. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 9,300 machine-hours in a month? Assume that this level of activity is within the relevant range. $99. 31 Jumpst Corporation uses the cost formula Y = $3,600 + $0.30X for the maintenance cost in Department B, where X is machine-hours. The August budget is based on 20,000 hours of planned machine time. Maintenance cost expected to be incurred during August is: $9600 Given the cost formula, Y = $9,000 + $2. 50X, total cost for an activity level of 3,000 units would be: $16500 Nikkel Corporation, a merchandising company, reported the following results for July: S ales $402,800 Cost of goods sold (all variable) $169,100 Total variable selling expense $17,100 Total fixed selling expense $14,200 Total variable administrative expense $7,600 Total fixed administrative expense $30,100 The gross margin for July is: $233,700 The contribution margin for July is: $209,000 Temblador Corporation purchased a machine 7 years ago for $319,000 when it launched product E26T. Unfortunately, this machine has broken down and cannot be repaired. The machine could be replaced by a new model 330 machine costing $323,000 or by a new model 230 machine costing $285,000. Management has decided to buy the model 230 machine. It has less capacity than the model 330 machine, but its capacity is sufficient to continue making product E26T. Management also considered, but rejected, the alternative of dropping product E26T and not replacing the old machine. If that were done, the $285,000 invested in the new machine could instead have been invested in a project that would have returned a total of $386,000. In making the decision to buy the model 230 machine rather than the model 330 machine, the differential cost was: $38,000 Temblador Corporation purchased a machine 7 years ago for $319,000 when it launched product E26T. Unfortunately, this machine has broken down and cannot be repaired. The machine could be replaced by a new model 330 machine costing $323,000 or by a new model 230 machine costing $285,000. Management has decided to buy the model 230 machine. It has less capacity than the model 330 machine, but its capacity is sufficient to continue making product E26T. Management also considered, but rejected, the alternative of dropping product E26T and not replacing the old machine. If that were done, the $285,000 invested in the new machine could instead have been invested in a project that would have returned a total of $386,000. In making the decision to buy the model 230 machine rather than the model 330 machine, the sunk cost was: $319,000 Temblador Corporation purchased a machine 7 years ago for $319,000 when it launched product E26T. Unfortunately, this machine has broken down and cannot be repaired. The machine could be replaced by a new model 330 machine costing $323,000 or by a new model 230 machine costing $285,000. Management has decided to buy the model 230 machine. It has less capacity than the model 330 machine, but its capacity is sufficient to continue making product E26T. Management also considered, but rejected, the alternative of dropping product E26T and not replacing the old machine. If that were done, the $285,000 invested in the new machine could instead have been invested in a project that would have returned a total of $386,000. In making the decision to invest in the model 230 machine, the opportunity cost was: $386,000 Which of the following is the correct formula to compute the predetermined overhead rate? Estimated total manufacturing overhead costs divided by estimated total units in the allocation base. What document is used to determine the actual amount of direct labor to record on a job cost sheet? Time Ticket The balance in the Work in Process account equals: the balances on the job cost sheets of uncompleted jobs. Martinez Aerospace Company uses a job-order costing system. The direct materials for Job #045391 were purchase in July and put into production in August. The job was not completed by the end of August. At the end of August, in what account would the direct material cost assigned to Job #045391 be located? Work in Process Inventory Over-applied manufacturing overhead occurs when: applied overhead exceeds actual overhead. Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11,200 hours and the total estimated manufacturing overhead was $259,840. At the end of the year, actual direct labor-hours for the year were 10,800 hours and the actual manufacturing overhead for the year was $254,840. Overhead at the end of the year was: $4280 Under-applied Malcolm Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. On September 1, the estimates for the month were: Manufacturing overhead $17,000 Direct labor-hours 13,600 During September, the actual results were: Manufacturing overhead $18,500 Direct labor-hours 12,000 The cost records for September will show: Underapplied overhead of $3,500 Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours basis in Department B. At the beginning of the most recently completed year, the company made the following estimates: Dept. A Dept. B Direct labor cost $56,000 $33,000 Manufacturing overhead $67,000  $45,000 Direct labor-hours 8,000 9,000 Machine-hours 4,000 15,000 What predetermined overhead rate would be used in Department A and Department B, respectively? 120% and $3 The Collins Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and machine-hours in Dept. B. At the beginning of the year, the company made the following estimates: Dept. A Dept. B Direct labor cost $65,000 $42,000 Manufacturing overhead $91,000 $48,000 Direct labor-hours 8,000 10,000 Machine-hours 3,000 12,000 What predetermined overhead rate would be used in Dept A and Dept B, respectively? 140% and $4. 00 Simoneaux Corporation bases its predetermined overhead rate on the estimated machine-hours of the upcoming year. At the beginning of the most recently completed year, the company estimated the machine-hours for the upcoming year at 22,000 machine-hours. The estimated variable manufacturing overhead was $8. 65 per machine-hour and the estimated total fixed manufacturing overhead was $609,400. The predetermined overhead rate for the recently completed year was closest to: $36.  35 per machine-hour Job 731 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $2,391 Direct labor-hours 69 labor-hours Direct labor wage rate $13 per labor-hour Machine-hours 129 machine-hours The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be: $5,094 The Donaldson Company uses a job-order costing system. The following data were recorded for July: Job Number

Essay on Morality

Essay on Morality Essay on Morality Essay on MoralityHow do you make moral decisions? What resources inform you, personal, professional, etc.?Moral decision is a rational procedure of moral consciousness that makes the choice of action giving preferences to certain moral values. Main steps in making moral decisions are analysis of moral situation, definition of the problem, comparison of options, assessment of consequences, and making the decision.Correctness of the decision depends on the individual’s knowledge of the issue, which, in turn, relies on personal moral experience and moral culture. Moral decision-making involves such mechanisms of ethical consciousness as sense, reason, and intuition. While sense successfully functions in solving relatively simple moral problems (with common, patterned acts), it gives way to reason that makes creative moral decisions. Thus, moral experience guides a person in situations where circumstances are beyond the stereotypical thinking. In a situation that does not provide sufficient information for decision-making and at the same time requires a quick choice of an option, moral intuition comes into action. Accumulating moral experience of a person, intuition in a way replaces the missing opportunity to assess all the pros and cons for each of the options for action (Holmes, 2007). All three mechanisms complement each other, and only the adequacy of one of them to a specific situation allows making a moral decision.Dynamic pace of modern life along with scientific and technological revolution and its affect on society increase the individual’s responsibility for moral decisions. Therefore, there is a strong need to create a harmonic moral world of an individual, whose rational decisions should be done not at the expense of one’s emotional richness, and achieved in unity with the development of the culture of the feelings.Discuss the moral dilemma from the short film on food (Food, Inc). What solutions would you recommend?The film in ques tion is an unflattering overlook of the US food industry and corporations that control it. The author investigates the industrial production of meat, grains and vegetables, showing viewers how inhumane and environmentally unfriendly this process is now. The law allows corporations to deliver to consumer’s table cheap but dangerous food.Any corporation, if it was a real person, would be unsociable, intractable, authoritarian, and not prone to long-term relationships. The courts and the government consider a corporation as a community of shareholders, as a business owner, but the corporation itself has no moral barriers and liabilities (Weber, 2009).On the one hand, the demonstrated technology would be useful in the case of a cataclysm, when humanity would not be able to grow food in a natural way. But currently it is not the case and there is no justified need for such food! On the other hand, when corporations, whose aim is cheap production and maximal profits, take over the production of food, that is when these technologies come at hand. In the second half of the twentieth century, we discovered an amazing opportunity to produce cheap chemicals: fertilizers, chlorine, and pesticides to kill insects. It seemed that all of this would improve our lives. But what we see now? Cancer epidemic which we cannot stop (Weber, 2009).The film presents a standard and one of the most important moral dilemmas of modern society the choice between public good and private gain. Of course, one could say that there is an easy way out to follow one’s moral principles and collectively decide to refuse from substance and technology dangerous for the environment and human. However, in such dense networks that depend on the decisions of many people, relying on the moral qualities of each of them is a utopia. Yet, one of the possible effective solutions could be tougher legislation in this area, and reduction of the influence of corporations on government.

How to Convert Grams to Moles and Vice Versa

How to Convert Grams to Moles and Vice Versa This worked example problem shows how to convert the number of grams of a molecule to the number of moles of the molecule. Why would you need to do that? This type of conversion problem mainly arises when you are given (or must measure) the mass of a sample in grams and then need to work a ratio or balanced equation problem that requires moles. Key Takeaways: Converting Moles to Grams (and Vice Versa) Grams and moles are two units to express the amount of matter in a sample. There is no conversion formula between the two units. Instead, you must use atomic mass values and the chemical formula to do the conversion.To do this, look up atomic masses on the periodic table and use the formula mass to know how many atoms of each element are in a compound.Remember, subscripts in a formula indicate number of atoms. If there is no subscript, it means there is only one atom of that element in the formula.Multiply the number of atoms of an element by its atomic mass. Do this for all the atoms and add the values together to get the number of grams per mole. This is your conversion factor. Grams to Moles Conversion Problem Determine the number of moles of CO2 in 454 grams of CO2. Solution First, look up the atomic masses for carbon and oxygen from the periodic table. The atomic mass of C is 12.01, and the atomic mass of O is 16.00. The formula mass of CO2 is: 12.01 2(16.00) 44.01 Thus, one mole of CO2 weighs 44.01 grams. This relation provides a conversion factor to go from grams to moles. Using the factor 1 mol/44.01 g: moles CO2 454 g x 1 mol/44.01 g 10.3 moles Answer There are 10.3 moles of CO2 in 454 grams of CO2. Moles to Grams Example Problem On the other hand, sometimes youre given a value in moles and need to convert it to grams. To do this, first calculate the molar mass of a sample. Then, multiply it by the number of moles to get an answer in grams: grams of sample (molar mass) x (moles) For example, find the number of grams in 0.700 moles of hydrogen peroxide, H2O2. Calculate the molar mass by multiplying the number of atoms of each element in the compound (its subscript) times the atomic mass of the element from the periodic table. Molar mass (2 x 1.008) (2 x 15.999) Note the use of more significant figures for oxygenMolar mass 34.016 grams/mol Multiply the molar mass by the number of moles to get the grams: grams of hydrogen peroxide (34.016 grams/mol) x (0.700 mol) 23.811 grams There are 23.811 grams of hydrogen peroxide in 0.700 moles of hydrogen peroxide. Performing Grams and Moles Conversions Here are some tips for performing these conversions: The two problems most commonly encountered are setting up the problem incorrectly, so the units dont cancel out and give the correct result. It helps to write out the conversion and make sure units cancel. You may want to draw a line through them in complex calculations to keep track of active units.Watch your significant figures. Chemistry professors are unforgiving when it comes to reporting an answer, even if you set up the problem correctly. Moles to Grams Conversion Problem Sometimes you are given moles and need to convert it into grams. This worked example problem shows you  how to convert moles to grams. Problem Determine the mass in grams of 3.60 mol of H2SO4. Solution First, look up the atomic masses for hydrogen, sulfur, and oxygen from the  periodic table. The atomic mass is 1.008 for H, 32.06 for S, and 16.00 for O.  The formula mass  of H2SO4  is: 2(1.008) 32.06 4(16.00) 98.08 Thus, one mole of H2SO4  weighs 98.08 grams. This relation provides a conversion factor to go from grams to moles. Using the factor 98.08 g / 1 mol: grams H2SO4   3.60 mol x 98.08 g / 1 mol 353 g H2SO4 Answer There are 353 grams of H2SO4 in 3.60 moles of H2SO4.

Should The Government Have Control Over The Minimum age requirement to Research Paper

Should The Government Have Control Over The Minimum age requirement to get Married - Research Paper Example (Popper) In most of the Arab countries most of the underage marriage occurs without the permission of the girls. They were unaware about what marriage is all about and also the consequences of underage marriage. They were forced to follow the custom at an early age when they were mostly studying at their schools. Though underage marriage is common in Arab countries, western culture is also not far behind. One of the recent news paper reports from America has shown that a girl of 13 conceived from a boy of 15. Though most of the states in America has prohibited marriage below 18 years some states allow such marriages if the girl happens to be conceived from a boy who is ready to marry her without the consent of the parents. In some countries underage marriage is a custom while in some other countries, poverty forces people to engage in such things. But in countries like America, the above factors are not at all prevalent but still underage marriage occurs because of the cultural problems and attitudes of young children. The question is should the governments put restrictions on underage marriage or staying together. Though in countries like Saudi Arabia, underage marriage is a tradition, in other poor countries like Yemen, which observe tribal traditions; girls are married to older husbands even before puberty because of poverty. (U.S. calls Saudi child marriage a rights violation) Marriage before a girl attains puberty will cause lot of physical and psychological problems to the girl. A girls before puberty may not be matured enough to understand the consequences of marriage and also if she conceives at an early age, she may not be able to withstand with the immense psychological problems occurs at pregnancy period. Even girls over 21 years find it difficult to adopt with the psychological changes happen at the pregnancy period. Apart from psychological problems, underage marriage often results in the destruction of physical health of the girl who

The Clinical Impacts of Masturbation Essay Example | Topics and Well Written Essays - 750 words

The Clinical Impacts of Masturbation - Essay Example It is evidently clear from the discussion that the psychology and counseling practices are some of the fields which mostly have the privilege of getting first-hand victims of masturbation. People come crying and others confused because masturbation is presumed to be a taboo. It is a mental related problem. A first timer mostly suffers from self-guilt and shame. Despite science showing that masturbation can affect anybody, this habit is very common among young people who do not have sexual partners. As a peer counselor in a rural local church, the author has received countless victims of masturbation. On average, three out of every ten young people who visit the author’s office have a problem with masturbating. A young girl, bothered and full of tears on her chin, pops into his office. This question caught the girl unaware and she seemed to swim deep in her thoughts before finally asking whether masturbation is safe. The author has to tear apart in trying to understand the girl ’s problem; whether it safety related or whether it was on grounds of ethics and tradition. Nevertheless, the two had equal importance and that is why the girl was here to be helped. This is the situation many young people are finding themselves in. In our modern society, even discussing the topic is regarded a taboo. Despite the extensive scientific research on masturbation, people are suffering for lacking the knowledge on the topic. Parents do not share the information with the young and similarly the young lack the courage to ask. Masturbation has several faces. According to research, masturbation is healthy. Most of the ideologies which existed before were just myths that lacked scientific backup. Clinical tests show that regular normal masturbation is handy in curbing the increasing problem of prostate cancer. This cancer is common among men who are in their mid-40s. The reproductive system is cleaned during sexual intercourse. But for the case of young people, most of them are unmarried or do not have sexual partners hence masturbation becomes the only hope.

Representation of War in Sassoon’s They, Woolf’s Mrs. Dalloway, and the

Representation of War in Sassoon’s They, Woolf’s Mrs. Dalloway, and the film Hedd Wynn â€Å"They†, by Siegfried Sassoon, â€Å"Mrs. Dalloway, by Virginia Woolf, and the film Hedd Wynn directed by Paul Turner, were works written about World War I. These works were the author’s point of view about the war. The authors described how the war effected people during and after the war was over. The poem â€Å"They†, by Siegfried Sassoon was a poem written during World War I. The poem basically states that no man comes out of the war the same. People who go into war are facing death. Either the soldier comes out alive, or dead. The war will have some affect on a soldier in some way or another. This representation of war applies to Virginia Woolf’s novel â€Å"Mrs. Dalloway†, and the film Hedd Wynn. Both pieces consist of characters that went to war, and as a result died in the war. It seems as if the authors believe that if there is a war, there will be some kind of tragedy as a result. The tragedy isn’t always a bad thing. Either th ere will be Mental problems, physical problems, or death as the result. The poem â€Å"They† displays a war representation of change of human existence can be applied to the novel Mrs. Dalloway, and Hedd Wynn. Mrs. Dalloway, and Hedd Wynn representation of war was death. The poem â€Å"They† begins with a Bishop saying that the soldiers wouldn’t come back as the same men. Some of soldiers admitted that some were injured, and faced death. Some of the soldiers also admitted that no man would come from the war without being changed. Siegfried Sassoon is stating that these men who fight in the war, will come back changed physically, mentally, or face death. In â€Å"Mrs. Dalloway†, the character Septimus fought in the World War I in Englan... ...s mind from the war. Woolf used Clarissa as a person who could relate to Septimus, because she wanted to plunge into another place herself. By plunging into another place, she could get away from the facade that she had to put on in front of guest. She wanted to be herself, not someone else. Ellis died, and he won chair for his poem. Once again people change after they fight in the war. Woolf and the Paul Turner also imply that death is not always a terrible aspect in one’s life. It can bring out the best in a person. Work Cited Woolf, Virginia. Mrs. Dalloway. San Diego, New York: Harcourt, Inc., 1925. Sasoon, Siegfried. â€Å"They.† The Norton Anthology of English Literature. Ed. M.H. Abrams. 7th ed. vol. 2c. New York: W.W. Norton & Company, Inc., 2000. p. 2055 Hedd Wynn. Dir. Paul Turner. Perf. Huw Garman, Catrin Fychan. Welsh Films., 1996. http://us.imdb.com

Slavery In the North and South

Contrary to what many people in this country believe, slavery took place in the North and the South. In fact, Massachusetts was the first colony to legalize slavery. By the year 1700, Rhode Island had surpassed Massachusetts as the chief importer of slaves in the north. Major slave ports included Boston, Salem, Providence, and New London. The tariffs that were enforced upon slave imports were used to pay for community projects, such as repairs to roads and bridges. At the beginning of importing and exporting Africans, slavery disguised itself as indentured servitude.But the reality was that indentured servants, of African origin, were often turned into slaves against their will and against the contract they had signed to enter to the New World. Indentured servitude became outdated and old-fashioned due to the fact that the general society was uncomfortable with allowing former servants to purchase land after their contract expired. Another reason for this is due the fact that servant s were much more expensive to replace than slaves. Lastly, making black slaves gave an easily identified mark— one skin color determined who the horse was and who the king was.Slavery existed in New York, Philadelphia, New Jersey, Massachusetts and the other Northern states. Famous Northerners, such as John Hancock, Benjamin Franklin, and William Henry Steward (the 24th secretary of state, in President Lincoln’s cabinet) were slave-owners. Although slaver was abolished in New England by 1804 slavery continued in the northern colonies for another 80 years. Northerners profited from slavery in many ways. New England’s manufacturing empire was based on shipping and their shipping money was acquired through the trading of slaves.Without a workforce as large as the slavery had offered, the towns, cities and companies would have taken sustainably longer to develop and prosper in the way that they did. The poor, landless white indentured servant was a problem for the c olonial establishment elevating them above the African slave solved two problems: African slaves were more abundant and easy to come by, and the landless hapless white servant now had a reason to feel superior. The white indentured servant could vent their hostility at the Africans and thus provided the upper class with a buffer.This led to an eventual phasing-out of indentured servitude, and the rise in slavery. An example of how fearful the colonial establishment was of the rising dissatisfaction that the landless felt was the Bacon Rebellion of 1676. Here slaves and Indentured servants got together and tried to overtake the planters of Virginia. The reason why slavery was abolished in the North had more to do with the expense associated with keeping slaves and with the need for the economy to have workers who could fuel the needs of the industrial revolution.The north did not have a large-scale agrarian society so slavery did not come to be relied upon the same way it was relied upon in the south; Slavery also lost its hold in the North because of the Revolutionary War with Britain. As Britain moved throughout the newly created United States of America, it freed the slaves, using them to help Britain wage its war against the new founded country. The puritan influence was also a factor in the freeing of slaves. The idea that freedom should be accessible to all came into conflict with the concept of slavery.However, it is also clear that the Puritan ethic led Northerners to erase their hand in the slave trade. Ultimately, this ability to forget their part in the slave trade led the Northern colonies to believe that the southern slave system was alien and set apart from their own lifestyle. The north was less conducive to farming. However, for the most part, this was the mainstay of families in the northern colonies. Towns were built around these farms and these towns produced areas for other industry.The church, the general store, and the entertainment indust ries of bars and hotel services all grew up alongside the farming community. Because the northern colonies were along the coastline, many industries were built up around living life near the water. To earn a living, people engaged aquatic activities in fishing, whaling, and shipbuilding. Because the land was so unsuitable for large scale farming, the northern colonies developed different than their warm, southern counterparts. Fur trading and timber were large enterprises in the Northern colonies.The harsh conditions also made it necessary that every member of the family be a part of the family’s survival. Children were not educated formally unless they were from the upper class of society. However, every white person was expected to know and be able to read the Bible. Religion was an important center of community life. The church established both secular and religious law, and enforced both. It is no surprise that higher education started in the North, with Harvard opening i n 1636. The northern states were made of people from England and the Netherlands.As a  result, the architecture, clothing, types of food enjoyed, and social activities differed from their southern counterparts. In New England for instance, stones were used to build cellars so that one could have frost free winter storage. The layout of the home was to maximize warmth from the fireplace and slope of the roof was made to compensate and distribute the weight of heavy snowfall. The northern treatment of slaves was also influenced by the British and Dutch cultures, often seemingly less harsh in their treatment of servants and slaves than their French and Spanish competitors in the south.Family life was also culturally influenced with men hunting, fishing, and tanning animal hides to make clothing. Women and children worked inside the home making textiles and preparing food. In the south, everyone had to be on hand to plant and harvest crops and thus the division of labor seemed much di fferent than in the South. The conditions under which the northern and southern colonies developed were vastly different from one another. Culture, geographic location, religious, and philosophical differences produced two distinct economic and social systems.However, it is very clear that slavery was the constant thread through which businesses flourished and many colonists got rich. The slave trade continues to be a shameful mark upon all the achievements that occurred in the Colonial Americas and in the United States. Slavery’s abolishment came as a result of economic necessity rather than moral indignation and any attempt to forget this devalues the horrors that slavery inflicted on the African people who came to the New world.