A Dirty Job Chapter 22

22 RECONSIDERING A CAREER IN SECONDHAND RETAIL Anton Dubois, the owner of Book 'em Danno in the Mission, had been a Death Merchant longer than anyone else in San Francisco. Of course he hadn't called himself a Death Merchant at first, but when that Minty Fresh fellow who opened the record store in the Castro coined the term, he could never think of himself as anything else. He was sixty-five years old and not in the best health, having never used his body for much more than to carry his head around, which is where he lived most of the time. He had, however, in his years of reading, acquired an encyclopedic knowledge of the science and mythology of death. So, on that Tuesday evening, just after sundown, when the windows of his store went black, as if all the light had been sucked suddenly out of the universe, and the three female figures moved toward him through the store, as he sat under his little reading light at the counter in the back, like a tiny yellow island in the vast pitch of space, he was the first man in fifteen hundr ed years to know exactly what – who – they were. â€Å"Morrigan,† Anton said, with no particular note of fear in his voice. He set his book down, but didn't bother to mark the page. He took off his glasses and cleaned them on his flannel shirt, then put them back on so as not to miss any detail. Just now they were only blue-black highlights moving among the deep shadows in the store, but he could see them. They stopped when he spoke. One of them hissed – not the hiss of a cat, a long, steady tone – more like the hiss of air escaping the rubber raft that is all that lies between you and a dark sea full of sharks, the hiss of your life leaking out at the seams. â€Å"I thought something might be happening,† Anton said, a little anxious now. â€Å"With all the signs, and the prophecy about the Luminatus, I knew something was happening, but I didn't think it would be you – in person – so to speak. This is very exciting.† â€Å"A devotee?† said Nemain. â€Å"A fan,† said Babd. â€Å"A sacrifice,† said Macha. They moved around him, just outside his circle of light. â€Å"I moved the soul vessels,† Anton said. â€Å"I guessed that something had happened to the others.† â€Å"Aw, are you disappointed because you're not the first?† said Babd. â€Å"It will be just like the first time, pumpkin,† said Nemain. â€Å"For you, anyway.† She giggled. Anton reached under his counter and pushed a button. Steel shutters began to roll in the front of the store over the windows and door. â€Å"You afraid we'll get away, turtle man,† said Macha. â€Å"Don't you think he looks like a turtle?† â€Å"Oh, I know the shutters won't keep you in, that's not what they're for. The books say that you're immortal, but I suspect that that's not exactly true. Too many tales of warriors injuring you and watching you heal yourself on the battlefield.† â€Å"We will be here ten thousand years after your death, which starts pretty soon, I might add,† said Nemain. â€Å"The souls, turtle man. Where did you put them?† She extended her claws and reached out so they caught the light from Anton's reading lamp. Venom dripped from their tips and sizzled when it hit the floor. â€Å"You'd be Nemain, then,† Anton said. The Morrigan smiled, he could just see her teeth in the dark. Anton felt a strange peace fall over him. For thirty years he had, in some way or another, been preparing for this moment. What was it that the Buddhists said? Only by being prepared for your death can you ever truly live. If collecting souls and seeing people pass for thirty years didn't prepare you, what would? Under the counter he carefully unscrewed a stainless-steel cap that concealed a red button. â€Å"I installed those four speakers at the back of the store a few months ago. I'm sure you can see them, even if I can't,† Anton said. â€Å"The souls!† Macha barked. â€Å"Where?† â€Å"Of course I didn't know it would be you. I thought it might be those little creatures I've seen wandering the neighborhood. But I think you'll enjoy the music, nonetheless.† The Morrigan looked at each other. Macha growled. â€Å"Who says things like ‘nonetheless'?† â€Å"He's babbling,† said Babd. â€Å"Let's torture him. Take his eyes, Nemain.† â€Å"Do you remember what a claymore looks like?† Anton asked. â€Å"A great, two-handed broadsword,† said Nemain. â€Å"Good for the taking of heads.† â€Å"I knew that, I knew that,† said Babd. â€Å"She's just showing off.† â€Å"Well, in this time, a claymore means something else,† Anton said. â€Å"You acquire the most interesting things working in the secondhand business for three decades.† He closed his eyes and pushed the button. He hoped that his soul would end up in a book, preferably his first edition of Cannery Row, which was safely stored away. The curved claymore antipersonnel mines that he had installed in speaker cabinets at the rear of the store exploded, sending twenty-eight hundred ball bearings hurtling toward the steel shutters at just under the speed of sound, shredding Anton and everything else in their path. Ray followed the love of his life a block up Mason Street, where she hopped on a cable car and rode it the rest of the way up the hill into Chinatown. The problem was that while it was pretty easy to figure out where a cable car was going, they only came along about every ten minutes, so Ray couldn't wait for the next one, jump on, and shout, â€Å"Follow that antiquated but quaint public conveyance, and step on it!† And there were no cabs in sight. It turned out that jogging up a steep city hill on a hot summer day in street clothes was somewhat different from jogging on a treadmill in an air-conditioned gym behind a row of taut fuck puppets, and by the time he got to California Street, Ray was drenched in sweat, and not only hated the city of San Francisco and everyone in it, he was pretty much ready to call it quits with Audrey and go back to the relative desperation of Ukrainian Girls Loving Him from afar. He caught a break at the Powell Street exchange, where the cable cars pick up in Chinatown, and was actually able to jump on the car behind Audrey's and continue the breathtaking, seven-mile-per-hour chase, ten more blocks to Market Street. Audrey hopped off the cable car, walked directly out to the island on Market, and stepped onto one of the antique streetcars, which left before Ray even got to the island. She was like some kind of diabolical rail-transit supervixen, Ray thought. The way the trains just seemed to be there when she needed them, then gone when he got there. She was master of some sort of evil, streetcar mojo, no doubt about that. (In matters of the heart, the Beta Male imagination can turn quickly on a floundering suitor, and at that point, Ray's was beginning to consume what little confidence he had mustered.) It was Market Street, however, the busiest street in the City, and Ray was able to quickly grab a cab and follow Audrey all the way into the Mission district, and even kept the cab for a few blocks when she was on foot again. Ray stayed a block away, following Audrey to a big jade-green Queen Anne Victorian building off Seventeenth Street, which had a small plaque on the column by the porch that read THREE JEWELS BUDDHIST CENTER. Ray had his breath and his composure back, and was able to watch comfortably from behind a light post across the street as Audrey climbed the steps of the center. As she got to the top step, the leaded-glass door flew open and two old ladies came rushing out, frantic, it seemed, to tell Audrey something, but entirely out of control. The old ladies looked familiar. Ray stopped breathing and dug into the back pocket of his jeans. He came up with the photocopies he'd kept of the driver's-license photos of the women Charlie had asked him to find. It was them: Esther Johnson and Irena Posokovanovich, standing there with the future Mrs. Macy. Then, just as Ray was trying to get his head around the connection, the door of the Buddhist center opened again and out charged what looked like a river otter in a sequined minidress and go-go boots, bent on attacking Audrey's ankles with a pair of scissors. Charlie and Inspector Rivera stood outside Fresh Music in the Castro, trying to peer in the windows past the cardboard cutouts and giant album covers. According to the hours posted on the door, the store should have been open, but the door was locked and it was dark inside. From what Charlie could see, the store was exactly as he had seen it years ago when he'd confronted Minty Fresh, except for one, distinct difference: the shelf full of glowing soul vessels was gone. There was a frozen-yogurt shop next door and Rivera led Charlie in and talked to the owner, a guy who looked entirely too fit to run a sweetshop, who said, â€Å"He hasn't opened for five days. Didn't say a word to any of us. Is he okay?† â€Å"I'm sure he's fine,† Rivera said. Three minutes later Rivera had obtained Minty Fresh's phone numbers and home address from the SFPD dispatcher, and after trying the numbers and getting voice mail, they went to Fresh's apartment in Twin Peaks to find newspapers piled up by the door. Rivera turned to Charlie. â€Å"Do you know of anyone else who could vouch for what you've been telling me?† â€Å"You mean other Death Merchants?† Charlie asked. â€Å"I don't know them, but I know of them. They probably won't talk to you.† â€Å"Used-book-store owner in the Haight and a junk dealer off lower Fourth Street, right?† Rivera said. â€Å"No,† Charlie said. â€Å"I don't know of anyone like that. Why did you ask?† â€Å"Because both of them are missing,† Rivera said. There was blood all over the walls of the junk dealer's office. There was a human ear on the floor of the bookstore in the Haight.† Charlie backed against the wall. â€Å"That wasn't in the paper.† â€Å"We don't release stuff like that. Both lived alone, no one saw anything, we don't know that a crime was even committed. But now, with this Fresh guy missing – â€Å" â€Å"You think that these other guys were Death Merchants?† â€Å"I'm not saying I believe that, Charlie, it could just be a coincidence, but when Ray Macy called me today about you, that was actually the reason I came to find you. I was going to ask you if you knew them.† â€Å"Ray ratted me out?† â€Å"Let it go. He may have saved your life.† Charlie thought about Sophie for the hundredth time that night, worried about not being there with her. â€Å"Can I call my daughter?† â€Å"Sure,† Rivera said. â€Å"But then – â€Å" â€Å"Book 'em Danno in the Mission,† Charlie said, pulling his cell phone out of his jacket pocket. â€Å"That can't be ten minutes away. I think the owner is one of us.† Sophie was fine, feeding Cheese Newts to the hellhounds with Mrs. Korjev. She asked Charlie if he needed any help and he teared up and had to get control of his voice before he answered. Seven minutes later they were parked crossways in the middle of Valencia Street, watching fire trucks blasting water into the second story of the building that housed Book 'em Danno. They got out of the car and Rivera showed his badge to the police officer who had been first on the scene. â€Å"Fire crews can't get in,† the cop said. â€Å"There's a heavy steel fire door in the back and those shutters must be quarter-inch steel or more.† The security shutters were bowed outward and had thousands of small bumps all over them. â€Å"What happened?† Rivera asked. â€Å"We don't know yet,† said the cop. â€Å"Neighbors reported an explosion and that's all we know so far. No one lived upstairs. We've evacuated all the adjacent buildings.† â€Å"Thanks,† Rivera said. He looked at Charlie, raised an eyebrow. â€Å"The Fillmore,† Charlie said. â€Å"A pawnshop at Fulton and Fillmore.† â€Å"Let's go,† Rivera said, taking Charlie's arm to help speed-limp him to the car. â€Å"So I'm not a suspect anymore?† Charlie asked. â€Å"We'll see if you live,† Rivera said, opening the car door. Once in the car, Charlie called his sister. â€Å"Jane, I need you to go get Sophie and the puppies and take them to your place.† â€Å"Sure, Charlie, but we just had the carpets cleaned – Alvin and – â€Å" â€Å"Do not separate Sophie and the hellhounds for one second, Jane, do you understand?† â€Å"Jeez, Charlie. Sure.† â€Å"I mean it. She may be in danger and they'll protect her.† â€Å"What's going on? Do you want me to call the cops?† â€Å"I'm with the cops, Jane. Please, go get Sophie right now.† â€Å"I'm leaving now. How am I going to get them all into my Subaru?† â€Å"You'll figure it out. If you have to, tie Alvin and Mohammed to the bumper and drive slowly.† â€Å"That's horrible, Charlie.† â€Å"No, it's not. They'll be fine.† â€Å"No, I mean they tore my bumper off last time I did that. It cost six hundred bucks to fix.† â€Å"Go get her. I'll call you in an hour.† Charlie disconnected. Well, claymores suck, I can tell you that,† said Babd. â€Å"I used to like the big sword claymore, but now†¦now they have to make them all splody and full of – what do you call that stuff, Nemain?† â€Å"Shrapnel.† â€Å"Shrapnel,† said Babd. â€Å"I was just starting to feel like my old self – â€Å" â€Å"Shut up!† barked Macha. â€Å"But it hurts,† said Babd. They were flowing along a storm sewer pipe under Sixteenth Street in the Mission. They were barely two-dimensional again, and they looked like tattered black battle flags, threadbare shadows, oozing black goo as they moved up the pipe. One of Nemain's legs had been completely severed and she had it tucked under her arm while her sisters towed her through the pipe. â€Å"Can you fly, Nemain?† asked Babd. â€Å"You're getting heavy.† â€Å"Not down here, and I'm not going back up there.† â€Å"We have to go back Above,† said Macha. â€Å"If you want to heal before a millennium passes.† As the three death divas came to a wide junction of pipes under Market Street, they heard something splashing in the pipe ahead. â€Å"What's that?† said Babd. They stopped. Something pattered by in the pipe they were approaching. â€Å"What was that? What was that?† asked Nemain, who couldn't see past her sisters. â€Å"Looked like a squirrel in a ball gown,† said Babd. â€Å"But I'm weak and could be delusional.† â€Å"And an idiot,† said Macha. â€Å"It was a gift soul. Get it! We can heal Nemain's leg with it.† Macha and Babd dropped their unidexter sister and surged forward toward the junction, just as the Boston terrier stepped into their path. The Morrigan backpedaling in the pipe sounded like cats tearing lace. â€Å"Whoa, whoa, whoa,† chanted Macha, what was left of her claws raking the pipe to back up. Bummer yapped out a sharp tattoo of threat, then bolted down the pipe after the Morrigan. â€Å"New plan, new plan, new plan,† said Babd. â€Å"I hate dogs,† said Macha. They snagged their sister as they passed her. â€Å"We, the goddesses of death, who will soon command the all under darkness, are fleeing a tiny dog,† said Nemain. â€Å"So what's your point, hoppie?† said Macha. Over in the Fillmore, Carrie Lang had closed her pawnshop for the night and was waiting for some jewelry she'd taken in that day to finish in the ultrasonic cleaner so she could put it in the display case. She wanted to finish and get out of there, go home and have dinner, then maybe go out for a couple of hours. She was thirty-six and single, and felt an obligation to go out, just on the off chance that she might meet a nice guy, even though she'd rather stay home and watch crime shows on TV. She prided herself on not becoming cynical. A pawnbroker, like a bail bondsman, tends to see people at their worst, and every day she fought the idea that the last decent guy had become a drummer or a crackhead. Lately she didn't want to go out because of the strange stuff she'd been seeing and hearing out on the street – creatures scurrying in the shadows, whispers coming from the storm drains; staying at home was looking better all the time. She'd even started bringing her five-year-old basset hound, Cheerful, to work with her. He really wasn't a lot of protection, unless an attacker happened to be less than knee-high, but he had a loud bark, and there was a good chance that he might actually bark at a bad guy, as long he wasn't carrying a dog biscuit. As it turned out, the creatures who were invading her shop that evening were less than knee-high. Carrie had been a Death Merchant for nine years, and after adjusting to the initial shock about the whole phenomenon of transference of souls subsided (which only took about four years), she'd taken to it like it was just another part of the business, but she knew from The Great Big Book of Death that something was going on, and it had her spooked. As she went to the front of the store to crank the security shutters down, she heard something move behind her in the dark, something low, back by the guitars. It brushed a low E-string as it passed and the note vibrated like a warning. Carrie stopped cranking the shutters and checked that she had her keys with her, in case she needed to run through the front door. She unsnapped the holster of her. 38 revolver, then thought, What the hell, I'm not a cop, and drew the weapon, training it on the still-sounding guitar. A cop she had dated years ago had talked her into carrying the Smith & Wesson when she was working the store, and although she'd never had to draw it before, she knew that it had been a deterrent to thieves. â€Å"Cheerful?† she called. She was answered by some shuffling in the back room. Why had she turned most of the lights out? The switches were in the back room, and she was moving by the case lights, which cast almost no light at the floor, where the noises were coming from. â€Å"I have a gun, and I know how to use it,† she said, feeling stupid even as the words came out of her mouth. This time she was answered by a muffled whimper. â€Å"Cheerful!† She ducked under the lift gate in the counter and ran to the back room, fanning the area with her pistol the way she saw them do in cop shows. Another whimper. She could just make out Cheerful, lying in his normal spot by the back door, but there was something around his paws and muzzle. Duct tape. She reached out to turn on the lights and something hit her in the back of the knees. She tried to twist around and something thumped her in the chest, setting her off balance. Sharp claws raked her wrists as she fell and she lost her grip on the revolver. She hit her head on the doorjamb, setting off what seemed like a strobe light in her head, then something hit her in the back of the neck, hard, and everything went black. It was still dark when she came to. She couldn't tell how long she'd been out, and she couldn't move to look at her watch. Oh my God, they've broken my neck, she thought. She saw objects moving past her, each glowing dull red, barely illuminating whatever was carrying them – tiny skeletal faces – fangs, and claws and dead, empty eye sockets. The soul vessels appeared to be floating across the floor, with a carrion puppet escort. Then she felt claws, the creatures, touching her, moving under her. She tried to scream, but her mouth had been taped shut. She felt herself being lifted, then made out the shape of the back door of her shop opening as she was carried through it, only a foot or so off the floor. Then she was hoisted nearly upright, and she felt herself falling into a dark abyss. They found the back door to the pawnshop open and the basset hound taped up in the corner. Rivera checked the shop with his weapon drawn and a flashlight in one hand, then called Charlie in from the alley when he found no one there. Charlie turned on the shop lights as he came in. â€Å"Uh-oh,† he said. â€Å"What?† Rivera said. Charlie pointed to a display case with the glass broken out. â€Å"This case is where she displayed her soul vessels. It was nearly full when I was in here – now, well†¦Ã¢â‚¬  Rivera looked at the empty case. â€Å"Don't touch anything. Whatever happened here, I don't think it was the same perp who hit the other shopkeepers.† â€Å"Why?† Charlie looked back to the back room, to the bound basset hound. â€Å"Because of him,† Rivera said. â€Å"You don't tie up the dog if you're going to slaughter the people and leave blood and body parts everywhere. That's not the same kind of mentality.† â€Å"Maybe she was tying him up when they surprised her,† Charlie said. â€Å"She kind of had the look of a lady cop.† â€Å"Yeah, and all cops are into dog bondage, is that what you're saying?† Rivera holstered his weapon, pulled a penknife from his pocket, and went to where the basset hound was squirming on the floor. â€Å"No, I'm not. Sorry. She did have a gun, though.† â€Å"She must have been here,† Rivera said. â€Å"Otherwise the alarms would have been set. What's that on that doorjamb?† He was sawing through the duct tape on the basset's paws, being careful not to cut him. He nodded toward the doorway from the shop to the back room. â€Å"Blood,† Charlie said. â€Å"And a little hair.† Rivera nodded. â€Å"That blood on the floor there, too? Don't touch.† Charlie looked at a three-inch puddle to the left of the door. â€Å"Yep, I think so.† Rivera had the basset's paws free and was kneeling on him to hold him still while he took the tape off his muzzle. â€Å"Those tracks in it, don't smear them. What are they, partial shoe prints?† â€Å"Look like bird-feet prints. Chickens maybe?† â€Å"No.† Rivera released the basset, who immediately tried to jump on the inspector's Italian dress slacks and lick his face in celebration. He held the basset hound by the collar and moved to where Charlie was examining the tracks. â€Å"They do look like chicken tracks,† he said. â€Å"Yep,† Charlie said. â€Å"And you have dog drool on your jacket.† â€Å"I need to call this in, Charlie.† â€Å"So dog drool is the determining factor in calling in backup?† â€Å"Forget the dog drool. The dog drool is not relevant. I need to report this and I need to call my partner in. He'll be pissed that I've waited this long. I need to take you home.† â€Å"If you can't get the stain out of that thousand-dollar suit jacket, you'll think it's relevant.† â€Å"Focus, Charlie. As soon as I can get another unit here, I'm sending you home. You have my cell. Let me know if anything happens. Anything.† Rivera called the dispatcher on his cell phone and asked him to send a uniform unit and the crime-scene squad as soon as they were available. When he snapped the phone shut, Charlie said, â€Å"So I'm not under arrest anymore?† â€Å"No. Stay in touch. And stay safe, okay? You might even want to spend a few nights outside of the City.† â€Å"I can't. I'm the Luminatus, I have responsibilities.† â€Å"But you don't know what they are – â€Å" â€Å"Just because I don't know what they are doesn't mean I don't have them,† Charlie said, perhaps a little too defensively. â€Å"And you're sure you don't know how many of these Death Merchants are in the City, or where they might be?† â€Å"Minty Fresh said there was at least a dozen, that's all I know. This woman and the guy in the Mission were the only ones I spotted on my walks.† They heard a car pull up in the alley and Rivera went to the back door and signaled to the officers, then turned to Charlie. â€Å"You go home and get some sleep, if you can, Charlie. I'll be in touch.† Charlie let the uniformed police officer lead him to the cruiser and help him into the back, then waved to Rivera and the basset hound as the patrol car backed out of the alley.

Negative Effects of Computer Usage on Eye Sight

Although the computer has crucial importance in our lives but still it has some negative effects upon our health. It effects the eyesight of an individual if there is maximum exposure to the computer screen. It might develop the long or the short sightedness if the frquency of the use is high. It may results in headache relatively for the larger time span and in turns effect the brain cells of the human being.It incorporates a wide variety of the knowledge in itself and when the viewer come across the new phrases and techniques,it definitely demands and requires time and thus in turn result in the stress condition which is not good for the health of the human being. Distance of the screen of the computer from the eye also have the negative symptoms as the particular level being defined by the doctor is not been followed.In children it is flourishing more day by day as they are more exposed to the entertainment side of the computer and that is games which are being installed in the co mputer. Eyes of the children gets affected when they put a load on their eyes while focussing on a particular task and it may effect their eye sight. It is necessary not to work constantly on the computer.It is important to take the short breaks so that the effect of continously looking at the screen could get minimized. It is quite important to preserve the vision by taking different eye exercises. Continous and the frequent use of the computer sometimes results in the vision that is blur and the things doesnot look as they are in real. In short while using the computer it is necessary to follow the instructions of the doctor and have regular check ups of the eyes.

Air Asia Essay Example for Free (#4)

Air Asia Essay Essay Topic: Citation , Academic dishonesty Choose cite format: APA MLA Harvard Chicago ASA IEEE AMA Haven't found the essay you want? Get your custom sample essay for only $13.90/page ? A. Late Submission A 10% deduction per day of total coursework marks (excluding weekends and public holidays). Late submission between 5 to 10 days, results in a 50% deduction of total coursework marks. Late submission past 10 days results in an automatic 0% for coursework and the student will be barred from the final examination. B. Deliverables Students must submit all materials supporting their coursework listed in the deliverable section. The coursework must be done individually and must be entirely your own work. Please make sure that you are aware of the rules concerning plagiarism. If you are unclear about them, please consult your program coordinator/lecturer. The coursework should exhibit formal research skills i. e. with a table of content, proper citations, references, and appendices. The coursework write up must be able to demonstrate critical analysis and application of both theory and practical issues to the company that you have selected. Student may include additional relevant data/information apart from the proposed guidelines in conjunction to your research. Additional marks will be awarded for such attempt. A CD containing the softcopy version of your coursework should be submitted as well (if required). BACHELOR OF BUSINESS MANAGEMENT (HONS) & BACHELOR OF ACCOUNTING (HONS) COURSEWORK – QUESTIONS Choose one of the strategic change and management framework highlighted below and critically analyze and evaluate with supporting examples. PEST Analysis Porter’s 5 Forces Porter’s Value Chain Your report should attempt the following tasks: a) Discussion of the principles underlying the framework. b) A critical evaluation on the application of the framework in actual business context. c) Relating the framework to an organization of your choice. Your report should include: Cover Page Grading Scheme Executive Summary Table of Content Questions (a) & (c) List of References/Bibliography Appendices (if relevant) BACHELOR OF BUSINESS MANAGEMENT (HONS) Guidelines (1) Your mark in this coursework will carry a 25% weight in the assessment of your overall performance in this module. (2) You will be working on this coursework individually. (3) The assignment will be in a report format of not more than 1,500 words. (4) Appropriate APA referencing system will be employed where applicable. (5) Your assignment should be type written, 1 ? line spaced, font 12 Times New Roman and justify aligned. Please staple and do not comb bind. (6) Please provide an executive summary, table of content, page number, proper heading title for each part answered and references. (7) Use an appropriate cover sheet. (8) Please attach a copy of the grading scheme at the front of your coursework (after the Cover Page) during submission. (9) The assignment will be submitted on 25th October 2012 (Thursday) in class. Assignment of Grades for Written Work Written assignments will be graded according to the following distribution: 70%: Content (thoroughness of preparation, information, and content) 20%: Style (grammar, writing quality, clarity of writing at the sentence level) 10%: Presentation (organization, clarity of writing at the paper level) What this means in practice is that if you do the work, but don’t organize your thoughts or write clearly, you will end with at most a B. However, you will not be given full credit for content if the lecturer cannot understand what you’re saying, so if you don’t write clearly, you will probably end up losing points on content as well. BACHELOR OF BUSINESS MANAGEMENT (HONS) Academic Dishonesty As stated in the faculty Handbook, cheating, including plagiarism will not be tolerated. All written work, including paper summaries, must be your own work. If you wish to quote a source, you must do so explicitly, and with proper attribution. Any work that does not meet the requirements set out above will be treated as a violation of the academic honesty policy for the class, and dealt with accordingly. Air Asia. (2016, Jul 30).

Personality Type assessment Assignment Example | Topics and Well Written Essays - 250 words

Personality Type assessment - Assignment Example In addition, social interaction is significant to effective business relationships. A moderate preference of intuition means that the decision-making process is fast. In addition, a slight preference of thinking complements the level of intuition and perception. On the other hand, the personality type has significant weaknesses that can affect relationships in the workplace. For example, a slight preference of perceiving means that decisions made may rest on subjective judgment. In addition, a high level of extraversion means that little attention is paid to individual interests; hence, compromising objectivity. The ENTP is applicable to careers such as law, marketing, and sales. Such careers involve putting the interests of other people first. The high level of extraversion indicates strong social interaction skills; a moderate preference of intuition indicates the ability to establish quick reasoning to different situations. The MBTI is of much significance towards establishing the personality types of the members of staff. The test indicates the innate characteristics of individuals. Therefore, managers and leaders would employ the test to enhance delegation and job specialization. Employees would be placed in position where they would perform best according to the personality

EC Law Case Study Example | Topics and Well Written Essays - 2500 words

EC Law - Case Study Example It is essential to ensure that Community rights are enforceable against both the public and private parties to a lawsuit. Section 2(1) of the European Communities Act1 1972, which gave legal effect to EC law in the United Kingdom, states that, "All such rights, powers, liabilities, obligations and restrictionsprovided for by or under the Treaties, are without further enactment to be given legal effect or used in the United Kingdom shall be recognized and available in law, and be enforced, allowed and followed accordingly"2. It renders effective all directly effective Community law, irrespective of whether they were made prior to or after the passing of the Act. Section 3 of this act makes it mandatory for all the courts to interpret EC law according to the rulings of the ECJ. The UK courts have all along been applying directly effective provisions without any reluctance. However, their unwillingness to apply the Von Colson principle3 is clearly evident. The purpose of this Directive is to put into effect in the Member States the principle of equal treatment for men and women as regards access to employment, including promotion, and to vocational training and as regards working conditions This principle isreferred to as "the principle of equal treatment"5. Nevertheless, Duke's employer being a priva... In Von Colson8, the House of Lords were of the opinion that it did not provide a power to interfere with the method or result of the interpretation of national legislation by national courts. They observed that the Equal Treatment Directive was subsequent to the Sex Discrimination Act 1975 and that therefore it would be unfair on Reliance to 'distort' the construction of the Act to accommodate it. The House of Lords applied similar objections in relation to the Northern Ireland legislation9, even though it was ratified after the Directive. "Direct effect means that someone may cite a Directive as law without having to cite any domestic legislation which was meant to implement that Directive"10. Indirect effect was described in Von Colson v Land Nordrhein-Westfalen11, where the ECJ observed that courts can interpret national legislation in the light of the Directive. Its exact status is unclear as it a judicial tool of interpretation rather than a static analytic method12. In respect of EC Law the ECJ's decision is final. Since, Treaty is generally couched in wide-ranging terms; the Court has to provide the necessary detail for the functioning of European law. Further, the decisions of the ECJ are binding on the courts of member states with no right of appeal. In a manner analogous to the House of Lords, the ECJ is not bound by its own previous decisions, although it usually follows them. It falls within the jurisdiction of the ECJ to hear complaints in respect of non fulfillment of treaty obligations by a member state. It is also the competent authority in deciding the legality of actions of the Council of Ministers and the

HR Training and Development #4 deadline Nov 8 Essay

HR Training and Development #4 deadline Nov 8 - Essay Example Many of the experts are unable to say with any degree of certainty what percentage of training actually gets transferred. There are certain factors that inhibit transfer of training. The unsupportive organizational climate with its everyday demands and pressures could inhibit the application of what the employees learnt in the training. Though Abbott has done its best to provide all the resources and technology necessary for application of training, it is still debatable that training has been translated into performance. The low motivation levels of the employees could be the other factors that inhibit positive transfer of training. The theoretical nature of training in some areas also makes it more challenging to implement. Self management strategies such as goal-setting, living the values, keeping up the promises, help learners think about how they will use their knowledge and skills in the work setting. The personal SWOT analysis will also help employees to clearly know about themselves and to effectively implement what they have learnt during the training. There is strong point in knowing whether the training programs are actually delivering what they have been promising.

American government Essay Example | Topics and Well Written Essays - 750 words

American government - Essay Example Age is another factor where the young tend not to vote considering perhaps that their voting would not make a difference showing a lack of understanding or trust in the system. Older voters, over the age of 45, tend to vote more as an age group. More recently, statistics have shown that citizens over the age of 60 have voted more than in the past (Cummings and Wise 328). Religion plays a role in voter participation as religious groups tend to reach out to their communities in organized action (Cummings and Wise 328). Finally, another socioeconomic factor is behavior of marginalized groups, who like religious groups, would gravitate towards community based campaigns. Also, a number of marginalized groups may feel disenfranchised and not participate in voting at all (Hay 20). Objectivity and bias in the press and the Court’s protection of its freedom: Objectivity in reporting means that the reporter strips away any personal bias and produces a report which is based on facts, is convincing, espouses human values, presents a fair context and has views from all parties concerned. In practice, however, it is easier said than done. When the founder of Christian Broadcasting Network, CBN, Pat Robertson, lost in his bid to win Republican nomination for presidential candidate in 1988, he came back to his network and accused the â€Å"liberal media establishment† of â€Å"masking their basic bias† while claiming objectivity (Vaughn 98). CBN is a network that appeals to the Christian right and conservative political agenda. The â€Å"establishment† he referred to were the three major networks considered liberal, ABC, CBS and NBC. So which side was biased ? It seems the answer lies in what the reader or viewer himself believes in but it is still important for a journalist associated with any organization to have made an attempt to be objective (Hachten XV). On another

Systematic Approach to Learning and Development Essay

Systematic Approach to Learning and Development - Essay Example A systematic approach includes a unique but practical network that evaluates approaches before, during and after training to ensure employees truly benefited from the training in terms of enhanced results to the organisation. To be evaluative under such conditions, an organisation must possess capabilities that produce a highly responsive and adaptive system of decision and action. In such a system, it is necessary to evaluate the means of the information, where decisions, and actions are brought into conjunction and involves a complex interplay between individuals, positions, and levels. Such an interplay plays a critical role in evaluating organisational responsiveness and makes flexibility highly important where control and guidance of these processes in a flexible manner are a critical function of an organisation. Systematic approach serves as a tool to apply systems theory in context with organisational change as systems theory or systems thinking is the idea that an organisation is made up of many different resources. It relies upon various sorts of resources which are helpful in utilising it as a person, a group of people, a function, a product or a service to be one part of the entire system. The basic concept lies with the notion that in case one element of the system is changed, the nature and makeup of the entire system is also changed, that means the systems or components of systems that make up an organisation are integrated to accomplish the overall goals of the company. System thinking enables the organisation to make decisions in order to note down even minute effects and their consequences which result in changes that have a broader impact on the company from a broad perspective. This help ensuring the facts that the decisions and steps that that are being taken are made in a wi se manner by considering the overall structure of the organisation rather than seeing only isolated specific events. On the other hand systematic approach addresses the loopholes that remain in the organisation's infrastructure and analyzes the capabilities of their employees in relation to the working scenario. This indicates systems theoretical approach enables systematic approach to first make appropriate decisions and then analyzes the change in the form of evaluation, resulting in change management. The resultant of the systematic approach is the organisational change which in a broader aspect views the impact of change on the organisation and helps the organisation identifying the real causes and issues and address them quickly. However critics point out that such change under the approach of a systematic manner, does not guarantee the notion that change will be without negative consequences. In fact, what is seen is that if the major organisational parts are recognised, their relationships help the organisation integrate the goals of the change throughout the organisation. Evaluating Performances under Change Management Changing organisations advices to fix the

The Positives of Gaming and Addiction Term Paper

The Positives of Gaming and Addiction - Term Paper Example One of the things that have worried many people and especially sociologist is the fact that computers have made people be less social. With computers being interconnected through networks such as the internet, a lot of people have realized that they can do much of the things they need to do from the comfort of the their homes without having to go out to the world. These days, people can take their education online, buy things online and have them delivered to their doorsteps, even socialize online using social media such as facebook.com and Twitter. Because of this, people have less face-to-face communication with each other and this is feared to be a negative impact of the information technology of today. As more people continue to disappear behind their computers and have fewer social interactions as they use the computers and computer networks to interact with the rest of the world, they are going to be less social and the social fabric will be ripped apart, leading to the end of civilization as it is known today (Hjorth, 2008). However, with regard to this, there is a debate with regard to whether this is a good thing or a bad thing. On the one side of this debate are the people who believe that just because people are spending more time with their computers does not necessarily mean that the social fabric has lost its structure, but that this is just one more phase of the evolution of the society with regard to how people relate with each other. Others, on the other hand, feel that this is a risk that must be avoided as much as possible. The fear of technology and especially computer technology has been seen for some time now and in the USA, it even attracted some kind of fanatics with the rationalist who believed that everything must be done to prevent further development o such technology. In the 1970s, there were some terrorist actions carried out by an American who was determined to make sure that technology could not grow further.

Creative Writin Essay Example for Free

Creative Writin Essay The sun filters in through the leaves of the trees. The midday sun casts dancing shadows over the well-worn table-top. The tables are set for lunch guests paper napkins, ashtray, salt and pepper shakers, and toothpicks all indicate that the table is ready for a guest. The floor is cleanly swept and all the furniture carefully arranged to create a pleasant and inviting atmosphere. Two new picture frames lean against the wall – one of a dancing woman and the other a blank wooden backing. Soon these new images will join the walls already decorated with art. A local artist uses the wall space to display his abstract paintings. The room is filled with blues, oranges, yellows, and reds. The colors seem to practically illuminate the room. Behind the computers are pictures from the sea – both pictures depicting dolphins and underwater diving adventures. The computers are ready for use. Three armed sentinels standing in a row. There is a motorcycle helmet next to one, with a set of keys. Next to the second is a half-empty water glass. The chairs are empty, and the screens are poised in the middle of email composition. The door to the office stands open, and the regular attendant sits in the chair. He is engrossed in something on the screen, probably a game that he’s been playing, probably not a newspaper article. The restaurant staff are all huddling around the hostess stand. Occasionally, one will venture out and wipe an empty table. There is very little noise today, and aside from one group sitting at two tables pushed together, there is no one else eating. The group looks like it is here for business, each person has a set of papers out before them and the discussion seems led. Everyone is calm and organized. The scent of pizza drifts into the air. The wood fire stove at the back has been fired up, and the scent of cheese and wood fills the air. Glasses clink together in the background as the dishwashers keep busy. THE UNFAMILIAR The place is silent. There are computers, but no sounds of keys being pushed. There is staff, but they are not chit-chatting or engaging in conversation. Even the large group talking in low tones, when talking at all. Ah, a distant clink of water glasses. Someone must be active in the kitchen. Despite the sun streaming through the windows, the place has an ethereal light. The walls are adorned with bizarre paintings – no forms can be discerned and the colors are garish. They are all done in primary colors and seem to be uncontrolled expressions of lines and colors with no coherent overall theme. The way the paintings are spaced along the walls adds to the social displacement. An empty picture frame along the wall begs to be filled, to become the link between the abstract art and underwater scenes adorning the walls. The computer terminals only hint at human existence. There is an abandoned motorcycle helmet, which cannot be too abandoned because there is a set of keys next to it, and an open email program. But there is no one to be seen. An empty water glass holds the seat next to the motorcycle helmet. Are these physical placeholders for non-existent people? There is a man in the office. He looks as though if people disappeared in front of his eyes, he wouldn’t even notice. He is so engrossed in his computer screen – is he playing a game? His eyes are not even blinking. This level of interest is the polar opposite of the interest shown by the staff. The staff remains huddled around the hostess stand, paying no attention to the one group inside, or to the missing people from the computer terminals. The tables suggest readiness for occupants, napkins, toothpicks, ashtrays, and salt and pepper are ready for use. They stand guard over the empty tables.

The Recruitment And Selection Process Business Essay

The Recruitment And Selection Process Business Essay In this report the topic that will be discussed is The Recruitment and Selection process and how it has moved on from the days of newspaper ads and block interviews. The introduction of the report will discuss recruitment and selection and the methods of recruitment and selection. The main body of the report will focus on companies today, and how they are recruiting and selecting with more innovative approaches that many companies are beginning to use in 2013. Then in the report there will be a section on some weaknesses about the ways in which companies are beginning to recruit and select. To conclude the report I will sum up everything on the topic of recruitment and selection and state my opinion. Recruitment and selection is one of the many roles played by a human resource manager in an organisation. In the human resource department they deal with what positions need to be filled, they take the possible candidates through a series of interviews, select the best candidate for the job, the training of the employees, they also tell the employees all about the services they offer and they make sure that the employees and the organisation are highly motivated. Organisations all over the world have realized that human resources is a very valuable asset to them and therefore necessary measures have been put in place to make sure that the organisation will gain and keep a highly skilled workforce which would guarantee that the organisation manage a competitive advantage over its competitors (Jones George, 2007). In recruiting and selecting it is very important to have a clear job description and personal specification. A job description will entail what the title of the job is, to whom the job holder will be responsible and for whom they will be responsible too. It will also entail what their roles and responsibilities will be. A person specification will look for what skills and characteristics the applicants will need for the job. When applying the two together they provide the foundation for a job advertisement. Recruitment is the process in which you source possible applicants for a job. The manager who is in charge of hiring the applicants can use the likes of job boards, social networking sites, recruitment programmes that may be linked with colleges and possibly job fairs. These may be used by companies to create an interest in jobs that are available in a certain company (Peterson, J. 2013). Selection is the process where when all the candidates have been selected the group of candidates will be broken down and one out of all of them will be selected for the job. This process may and can require a couple of different interviews and assessments of the applicants personality (Peterson, J. 2013). For the selection of a candidate, many organisations use a range of different tools and technologies to measure a candidates abilities and skills, allowing them to successfully choose the most qualified candidates that would benefit the company most to proceed to the interview process. By assessing a candidates skills this will enable the organisation to look into different qualifications within the interview.(Human Resource Management in Ireland 3rd edition (2006) Page 119). As part of the recruitment and selection process, it is very important to assess the candidates true interest in the company and their position in the organisation, which can then ensure you are hiring a long-term employee. A good way to retain employees in an organisation is to include things such as telling them about their salary and the benefits that they may offer within the good work environment. Today there are many different methods of recruitment such as: 1. Internal methods e.g. Internal promotion 2. External agencies e.g. Employment agency 3. Printed media e.g. National local newspapers 4. Other media e.g. Internet, TV 5. Education Liaison e.g. Careers fairs 6. Professional contracts e.g. Conferences, trade unions 7. Other methods e.g. Past applicants, word of mouth (Noel Harvey Lecture slides) There are a few different selection processes, which are as follows: The interview The objective of this, is to meet the candidate face to face to see if they are the right person for the job, to record some answers to critical incident-type questions, to discuss contractual terms and conditions etc. Psychometric tests Standardised test of performance attitudes or personality. There are a few different types for example: cognitive ability, personality, attitudes and values, and career choice and guidance. These tests can either precede or follow interview stage. Results can form basis of further interview questions, or interview can be used to feedback test results. Assessment centres Multiple-method design, usually incorporating testing, interviews, and work sample exercises, where candidates are tested by observers on job-relevant dimensions. Can last from 1-5 days. These are usually the final stage of assessment to reach outcome decisions. This is a good form of selection because it gives employers the opportunity to observe candidates over a longer period of time in formal and informal situations, and multiple assessments by several assessors over several exercises can eliminate some individual biases associated with one-to-one interviews.(Human Resource Management in Ireland 3rd edition (2006) Page 120) It is essential to recruit and select employees who are fully committed to the aims and objectives of the organisation. An employee who believes in what the company is about and what it wants to achieve, will try their best to accomplish the companys goals. They will want the company to be successful, and will feel the sense of achievement from being part of the companys success. By hiring the right high quality employees for the job, with the right qualifications and skills, who are determined to succeed, this will result in increased levels of organisation performance. Every company has recruitment and selection processes in place to hire their employees, for example Boston Scientific, ESB, Google, and Dunnes Stores etc. In recruiting today we are now in an era where technology rules. The whole process of the recruitment and selection has and is continuously changing and evolving as the years go by. Its changing as technology is changing. As stated in paragraphs above recruitment and selection strategies can vary but now employers are turning to more efficient, effective and modern ways of recruiting staff. Methods today are changing drastically for not just the employer but the employee too. Online recruitment is the way forward and in 2013 its what most companies are using to recruit and select. Online recruitment uses the power of the internet to match people to jobs (George Finnegan- Lecture slides). Some examples of the online recruitment methods are using social networking sites like Facebook and twitter, job boards and even mobile apps. Research shows that 2012 was the year for workforce innovation; companies were testing in the use of social media in branding and marketing their organisations. But in 2013 research has shown that now companies are taking social further and that this year 2013 will be the year of social HR, as many organisations are integrating with social technology to recruit, develop and engage employees (Meister. J, 2013). Employers have begun to find out more about who they may be recruiting and selecting by going online. The Death of the CV, in 2013 the traditional CV is being replaced by a persons personal brand and how they are portrayed online. Now that times have changed employers are checking out potential candidates backgrounds before they are even interviewed. The manager that is going to hire you will definitely look into some of the following sources about a potential employee. (Meister. J, 2013). They will check your Facebook profile. They will enter your name into Google and Bing to see what may come up. They will check up on your twitter account to see how many followers you have and to look through your tweets. They will check your LinkedIn profile, they will look into the quality and size of it community. They will also check your recommendations on your LinkedIn profile. Another innovative approach online that some employers are taking in recruiting and selecting candidates is through Gamification. This process is edging its way in through the back door. Here is an example of how the Marriott use it as a method of recruiting and selecting. The Marriott Hotel have come up with a hotel-themed game that is played online, its quite similar to Farmville. In this game the players (potential candidates) have to play and manage the responsibilities if they were to be an actual manager in a kitchen. The candidate playing the game will get to know a bit about the industry, also there is a reward system in place to make it more realistic for the candidates. The basis behind the game is first of all the Marriotts name is growing outside the market, and the younger generation coming up they are finding new ways to interest them in careers in hospitality. Gamification is now a popular tool being used in the recruitment process because it attracts possible candidates through these social games on Facebook and LinkedIn. The game My Marriot on Facebook is an opportunity for any company to use a social network like these as a platform to engage global perspective new hires and show them what it could be like to work for them in there co mpany (Meister. J, 2012). Another innovative approach used online to recruit is using YouTube a social media site it a very effective tool for recruiting employees today. It is used by managers who are hiring. They may talk about a role that they are looking to fill in their team. When using this method of recruitment it means that anybody who is a candidate for the job can get the chance to see where they might be working, who they may be working for and they may be working with. Another approach online that is being taken is RSS (really simple syndication). This website is used by applicants. Its a website that keeps potential applicants up to date with any jobs that have been posted online. There is a daily update about the posting of jobs without the applicant even having to return to the website. When the website is set up the RSS reader will continuously check websites for any new and available jobs that may have been posted online. It will then proceed to show these jobs to the applicant without them having to do a thing. This section of the report will discuss some of the disadvantages of online recruitment. Today online recruitment and selection is one of the most popular methods with most companies and it is the way forward in this process. There can also be some disadvantages to this method. The first disadvantage may be the high volume of responses to the job because now everyone around the world is able to gain internet access so easily they could see the job advertisement online. Many unqualified may apply for the job this may be time consuming for a company to go through each applicant. To avoid this happening make sure the job advertisement is specific to exactly what you are looking for. Another disadvantage is online recruiting is too impersonal because a lot of it involves emailing and telephone interviews this can make it come across as too impersonal. The employer may not get the chance to interview the possible candidate multiple times; this makes it hard for the employer to determine if the candidate would be correct for the job and for the company and its culture. Another disadvantage of online recruitment is security problems that may come about with the internet. People can create spams and fake profiles. Here are some of the more innovative approaches being taken by companies in 2013 towards filling vacancies in an organisation. These recruitment sources have become very popular also. This section of the report will discuss some of the advantages and disadvantages of these different recruitment methods. Companies have now begun to use airplane banners in recruiting. The advantage of these is that it will grasp the attention of potential applicants. Although some may think it is an unprofessional approach even slightly intrusive. Companies have also begun to hang large banners and signs. The advantage of these banners is that they are cheap making them cost effective. But also they may be considered as an unprofessional approach and a busy location is always needed. Bill bored advertising is now another popular recruitment method. Its advantage is its a high volume attention grabber but its unable to display a large amount of information this could come as a disadvantage. Another popular recruitment method that is now being used is companies have begun to use competitions to recruit. The advantage of this would be the opportunity to evaluate skills before extending the job offer. It may be very time consuming though. The use of kiosks makes it easy for the person to apply for the job. The disadvantage of kiosks would be the unmonitored application flow. Many companies are now using movie ads because they attract people who are currently looking for a job. The disadvantage is that these ads may be intrusive and disturbing. Another recruitment method would be on site recruitment. Here the company can reach a wide variety and audience of people; it also saves time and deals with good public relations. There would be a disadvantage that it would deal with lots of unqualified applicants. To conclude this essay it entails a thorough analysis and discussion and on what the recruitment and selection process is and how it is one of the many roles played by a human resource manager. There is a definition of what recruitment is and what selection is and how they come together as a process. In the report it states many different methods of recruitment and different selection processes. It discusses why it is so essential to recruit and select employees who are fully committed. The report then goes on to discuss the innovative approaches that are now being used by companies in recruiting and selecting. This was the primary aim of the report. The main one and most popular being online recruitment. It discusses firstly how employers are now before interviewing possible candidates, finding out more about these candidates online. Then the report discusses a new innovative approach called gamification that is starting to become popular and how companies are using it as a tool for recruiting. The report also states some of the disadvantages of online recruitment. After discussing the innovative online approaches of recruitment and selection in the report, there is then a few other examples of innovative approaches that are being used in recruitment and selection in 2013. Here the advantages and disadvantages are discussed of each. In my opinion after researching this topic on recruitment and selection it gave me a better understanding and insight into how companies are going about recruiting and selecting today. As technology is evolving so are the methods and processes of recruitment and selection. In an article that was discussed in the report it stated that 2013 will be the year of social HR, as many organisations are integrating with social technology to recruit, develop and engage employees. The further I researched the more true this statement became. I feel after doing this research that online recruitment will be how all companies will be recruiting and selecting within the next few years. As technology gets more innovative so will the approaches to how companies will recruit and select. There where both pros and cons to online recruitment but within the next year I feel that any negative of online recruitment will be flushed out. There is no problem with using the old methods of recruitment and selection but as the new generation workforce coming up now they should be mostly aware and comfortable with the online methods that they are going to come across as they begin to look for employment.

Film vs Literature :: Technology, Film, DVD

Since the beginning of film, technology has played an important role in the evolution of the medium. Film, much more so than literature, relies on the ever-changing nature of technological development to stay relevant. In 1980 when Seymour Chatman wrote â€Å"What Novels Can Do That Films Can’t (And Vice Versa),† there were no such thing as DVD players and the VCR was a newly introduced, and thus non-perfected, product. Today when viewing a film, one has the luxury of returning to previous scenes immediately and effortlessly in order to further soak in and contemplate filmic choices. In his essay, Chatman focuses too heavily on narrative drive and, in saying that film cannot describe, does not give full merit to the idea of returning to and repeating a film for purpose of textual analysis. In direct contrast to Chatman’s views are those of Laura Mulvey. In her book â€Å"Death 24x a Second,† she champions the delay of film as a way to inscribe significance onto the piece. This delay is achieved mostly through the act of rewatching scenes or freezing frames to parse through some of the more subtle details of the shot. Chatman agrees that â€Å"looking at a single frame enables us to examine it at our leisure,† but he does not find a contradiction in this act (448). His argument involves looking at a short story that is also a film of the same name, â€Å"Une Partie de campagne.† He says that films do not allow time to â€Å"dwell on plenteous details,† but only after he dwells on the plenteous details of a shot in the film (448). Details are a point both Chatman and Mulvey spend time discussing. Mulvey says that the mise en scà ¨ne is where â€Å"the ‘unsaid’ and ‘unspeakable’ find cinematic expression† (Mulvey 146). The â€Å"unsaid† and â€Å"unspeakable† are undoubtedly the minute details of the scene that may only become apparent after multiple viewings or through pausing. She goes on to say that the mise en scà ¨ne â€Å"[contributes] a kind of cinematic commentary or description, inscribing into the scene significance that goes beyond the inarticulate consciousness of characters† (Mulvey 147). For Mulvey, the key is for viewers to find meaning in a film through the details of the scene, which may not be evident the first time. But is the â€Å"pressure from the narrative component† that Chatman refers to so insurmountable that details cannot be explored in a film?

Cyrano the Bergerac Love in Cyrano de Bergerac :: Cyrano Bergerac

Cyrano the Bergerac     Love      When we think about the force that holds the world together and what makes humans different from animals, one answer comes to our minds - that humans can love.   Love is a state of mind that cannot be defined easily but can be experienced by everyone. Love is very complicated.   In fact it is so complicated that a person in love may be misunderstood to be acting in an extremely foolish manner by other people.   The complexity of love is displayed in Rostand’s masterpiece drama Cyrano de Bergerac.   This is accomplished by two characters that love the same woman and in the course neither one achieves love in utter perfection.        First of all the question rises what is love.   Love is having a sense of security in someone.   When we love someone we usually mean that we can turn to that person comfortably if all other doors of the world are shut to us.   This is the one person that we trust and like to be in company with.   In the novel Cyrano de Bergerac, Cyrano loves Roxane more than anyone else but he is shy to tell her so.   When he finds out of her feelings towards another character Christian, who she likes because of his looks, Cyrano finds a way to express his love to Roxane.   He decides that he would write to her in the name of Christian who comparatively is a poor writer and "wishes to make Christian his interpreter"(II,85).        Both Christian and Cyrano love Roxane but Roxane loves only the person that has been writing to her.   It was actually Cyrano, who was writing to her but she thinks it was Christian.   Cyrano had said, "..And we two make one hero of romance." (II,85)   Since Cyrano was suffering with an inferiority complex, as he had a gigantic nose, he was shy to ask Roxane whether she wanted him or not.   He had assumed that she would not like him because of his deformity.   He one said , "..I adore Beatrice Have I / The look of Dante?" (I,42)   What he had not considered was that Roxane loved him for what he was from the inside, not outside.   Once she had told Christian that , "If you were less charming - ugly even - I should love you still.

Lack of a Superego Impacts Montressors Behavior in Poes The Cask of A

Lack of a Superego Impacts Montressor's Behavior in Poe's The Cask of Amontillado Most readers would agree that Montressor, the protagonist in Poe's "The Cask of Amontillado", is mad to at least some degree. Is Montressor merely a twisted individual bent upon revenge or a man who lacks a superego? Assuming the latter is true, Fortunato was perhaps doomed for no reason discernable to someone possessing an ordered subconscious in which the superego assists the ego in policing the id. The injuries and insults visited by him upon Montressor might have been based on something so trivial as to confound the average man, or perhaps they existed only in the mind of the madman. Poe is renowned for his authorship of tales dealing with morbid psychology. Critiquing his work, Edmund Clarence Stedman says of Poe: "His strength is unquestionable in those clever pieces of ratiocination...and especially in those with elements of terror and morbid psychology added". Stedman goes on to say, "His artistic contempt for metaphysics is seen even in those tales which appear most transcendental. Th...

Spoilage, Rework, and Scrap

Managers have found that improved quality and intolerance for high spoilage have lowered overall costs and increased sales. 18-2Spoilage—units of production that do not meet the standards required by customers for good units and that are discarded or sold at reduced prices. Rework—units of production that do not meet the specifications required by customers but which are subsequently repaired and sold as good finished units. Scrap—residual material that results from manufacturing a product. It has low total sales value compared to the total sales value of the product. 8-3Yes. Normal spoilage is spoilage inherent in a particular production process that arises even under efficient operating conditions. Management decides the spoilage rate it considers normal depending on the production process. 18-4Abnormal spoilage is spoilage that is not inherent in a particular production process and would not arise under efficient operating conditions. Costs of abnormal spoilag e are â€Å"lost costs,† measures of inefficiency that should be written off directly as losses for the accounting period. 18-5Management effort can affect the spoilage rate.Many companies are relentlessly reducing their rates of normal spoilage, spurred on by competitors who, likewise, are continuously reducing costs. 18-6Normal spoilage typically is expressed as a percentage of good units passing the inspection point. Given actual spoiled units, we infer abnormal spoilage as follows: Abnormal spoilage = Actual spoilage – Normal spoilage 18-7Accounting for spoiled goods deals with cost assignment, rather than with cost incurrence, because the existence of spoiled goods does not involve any additional cost beyond the amount already incurred. 18-8Yes.Normal spoilage rates should be computed from the good output or from the normal input, not the total input. Normal spoilage is a given percentage of a certain output base. This base should never include abnormal spoilage, which is included in total input. Abnormal spoilage does not vary in direct proportion to units produced, and to include it would cause the normal spoilage count to fluctuate irregularly and not vary in direct proportion to the output base. 18-9Yes, the point of inspection is the key to the assignment of spoilage costs. Normal spoilage costs do not attach solely to units transferred out.Thus, if units in ending work in process have passed inspection, they should have normal spoilage costs added to them. 18-10No. If abnormal spoilage is detected at a different point in the production cycle than normal spoilage, then unit costs would differ. If, however normal and abnormal spoilage are detected at the same point in the production cycle, their unit costs would be the same. 18-11No. Spoilage may be considered a normal characteristic of a given production cycle. The costs of normal spoilage caused by a random malfunction of a machine would be charged as a part of the manufacturing overhe ad allocated to all jobs.Normal spoilage attributable to a specific job is charged to that job. 18-12 No. Unless there are special reasons for charging normal rework to jobs that contained the bad units, the costs of extra materials, labor, and so on are usually charged to manufacturing overhead and allocated to all jobs. 18-13Yes. Abnormal rework is a loss just like abnormal spoilage. By charging it to manufacturing overhead, the abnormal rework costs are spread over other jobs and also included in inventory to the extent a job is not complete. Abnormal rework is rework over and above what is expected during a period, and is recognized as a loss for that period. 8-14A company is justified in inventorying scrap when its estimated net realizable value is significant and the time between storing it and selling or reusing it is quite long. 18-15Company managements measure scrap to measure efficiency and to also control a tempting source of theft. Managements of companies that report hi gh levels of scrap focus attention on ways to reduce scrap and to use the scrap the company generates more profitably. Some companies, for example, might redesign products and processes to reduce scrap. Others may also examine if the scrap can be reused to save substantial input costs. 8-16(5–10 min. ) Normal and abnormal spoilage in units. 1. Total spoiled units12,000 Normal spoilage in units, 5% ( 132,000 6,600 Abnormal spoilage in units 5,400 2. Abnormal spoilage, 5,400 ( $10$ 54,000 Normal spoilage, 6,600 ( $10 66,000 Potential savings, 12,000 ( $10$120,000 Regardless of the targeted normal spoilage, abnormal spoilage is non-recurring and avoidable. The targeted normal spoilage rate is subject to change. Many companies have reduced their spoilage to almost zero, which would realize all potential savings.Of course, zero spoilage usually means higher-quality products, more customer satisfaction, more employee satisfaction, and various beneficial effects on nonmanufacturing (for example, purchasing) costs of direct materials. 18-17(20 min. )Weighted-average method, spoilage, equivalent units. Solution Exhibit 18-17 calculates equivalent units of work done to date for direct materials and conversion costs. SOLUTION EXHIBIT 18-17 Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing with Spoilage, Gray Manufacturing Company for November 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period |10,150a | | | |To account for |11,150 | | | |Good units completed and transferred out | | | | |during current period: |9,000 |9,000 |9,000 | |Normal spoilage* |100 | | | |100 ( 100%; 100 ( 100% | |100 |100 | |Abnormal spoilage†  |50 | | | |50 ( 100%; 50 (100% | |50 |50 | |Work in process, ending†¡ (given) |2,000 | | | |2,000 ( 100%; 2,000 ( 30% | |2,000 |600 | |Accounted for 11,150 | | | |Work done to date | |11,150 |9,750 | a From below, 11,150 total units are accounted for. Therefore, units started during current period must be = 11,150 – 1,000 = 10,150. *Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 30%. 18-18(20(25 min. Weighted-average method, assigning costs (continuation of 18-17). Solution Exhibit 18-18 calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. SOLUTION EXHIBIT 18-18 Compute Cost per Equivalent Unit, Summari ze Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Gray Manufacturing Company, November 2006. |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 2,533 |$ 1,423 |$ 1,110 | |Costs added in current period (given) |39,930 |12,180 |27,750 | |Costs incurred to date | |13,603 |28,860 | |Divided by equivalent units of work done to date | |(11,150 |( 9,750 | |Cost per equivalent unit | |$ 1. 22 |$ 2. 6 | |(Step 4) Total costs to account for |$42,463 | | | |(Step 5) Assignment of costs | | | | |Good units completed and transferred out (9,000 units) | | | | |Costs before adding normal spoilage |$37,620 | (9,000# ( $1. 22) + (9,000# ( $2. 96) | |Normal spoilage (100 units) |418 |(100# ( $1. 22) + (100# ( $2. 96) | |(A) Total cost of good units completed & transf. out |38,038 | | |(B) Abnormal spoil age (50 units) |209 |(50# ( $1. 22) + (50# ( $2. 96) | |(C) Work in process, ending (2,000 units) |4,216 |(2,000# ( $1. 22) + (600# ( $2. 6) | |(A)+(B)+(C) Total costs accounted for |$42,463 | | #Equivalent units of direct materials and conversion costs calculated in Step 2 in Solution Exhibit 18-17. 18-19(15 min. )FIFO method, spoilage, equivalent units. Solution Exhibit 18-19 calculates equivalent units of work done in the current period for direct materials and conversion costs. SOLUTION EXHIBIT 18-19 Summarize Output in Physical Units and Compute Output in Equivalent Units; First-in, First-out (FIFO) Method of Process Costing with Spoilage, Gray Manufacturing Company for November 2006. | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period |10,150a | | | |To account for |11,150 | | | |Good units completed and transferred out duri ng current period: | | | | |From beginning work in process|| |1,000 | | | |1,000 ( (100% (100%); 1,000 ( (100% ( 50%) | |0 |500 | |Started and completed |8,000# | | | |8,000 ( 100%; 8,000 ( 100% | |8,000 |8,000 | |Normal spoilage* |100 | | | |100 ( 100%; 100 ( 100% | |100 |100 | |Abnormal spoilage†  |50 | | | |50 ( 100%; 50 ( 100% | |50 |50 | |Work in process, ending†¡ |2,000 | | | |2,000 ( 100%; 2,000 ( 30% | |2,000 |600 | |Accounted for |11,150 | | | |Work done in current period only | |10,150 |9,250 | a From below, 11,150 total units are accounted for.Therefore, units started during current period must be 11,150 – 1,000 = 10,150. ||Degree of completion in this department: direct materials, 100%; conversion costs, 50%. #9,000 physical units completed and transferred out minus 1,000 physical units completed and transferred out from beginning work-in-process inventory. *Degree of completion of normal spoilage in this department: direct materials, 100%; conversion co sts, 100%. † Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 30%. 18-20(20(25 min. )FIFO method, assigning costs (continuation of 18-19).Solution Exhibit 18-20 calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. SOLUTION EXHIBIT 18-20 Compute Cost per Equivalent Unit Costs, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; FIFO Method of Process Costing, Gray Manufacturing Company, November 2006. | |Total | | | | Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given: $1 ,423 + $1,110) |$ 2,533 | | | |Costs added in current period (given) |39,930 |$12,180 |$27,750 | |Divided by equivalent units of work done in current period | |(10,150 |( 9,250 | |Cost per equivalent unit |______ |$ 1. 0 |$ 3 | |(Step 4) Total costs to account for |$42,463 | | | |(Step 5) Assignment of costs: | | | | |Good units completed and transferred out (9,000 units) | | | | |Work in process, beginning (1,000 units) |$ 2,533 | | |Costs added to beg. work in process in current period |1,500 |(0a ( $1. 0) + (500a ( $3) | |Total from beginning inventory before normal spoilage | | | |Started and completed before normal spoilage (8,000 units) |4,033 | | |Normal spoilage (100 units) |33,600 |(8,000a ( $1. 20) + (8,000a ( $3) | |(A) Total costs of good units completed and transferred out |420 |(100a ( $1. 20) + (100a ( $3) | |(B) Abnormal spoilage (50 units) |38,053 | | |(C) Work in process, ending (2,000 units) |210 |(50a ( $1. 0) + (50a ( $3) | |(A)+(B)+(C) Total costs accounted for |4,200 |(2,000a ( $1. 20) + (60a ( $3) | | |$42,463 | | a Equivalent units of direct materials and conversion costs calculated in Step 2 in Solution Exhibit 18-19. 18-21(30 min. )Weighted-average method, spoilage. 1. Solution Exhibit 18-21A calculates equivalent units of work done in the current period for direct materials and conversion costs. SOLUTION EXHIBIT 18-21A Summarize Output in Physical Units and Compute Output in Equivalent Units; Weighted-Average Method of Process Costing with Spoilage, Appleton Company for August 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | |Flow of Production |Physical Units|Direct |Conversion | | | |Materials |Costs | |Work in process, beginning (given) | 2,000 | | | |Started during current period (given) |10,000 | | | |To account for | 12,000 | | | |Good units completed and tsfd. out during current period: | 9,000 | 9,000 | 9,000 | |Normal spoilagea | 900 | | | | (900 [pic]100%; 900 [pic]100%) | | 900| 900 | |Abnormal spoilageb 300 | | | | (3 00 [pic]100%; 300 [pic]100%) | | 300| 300 | |Work in process, endingc (given) | 1,800 | | | | (1,800 [pic] 100%; 1,800 [pic] 75%) |______ | 1,800 | 1,350 | |Accounted for | 12,000 | | | |Work done to date | | 12,000 | 11,550 | | | | | | | aNormal spoilage is 10% of good units transferred out: 10% ? 9,000 = 900 units. Degree of completion of normal spoilage | | in this department: direct materials, 100%; conversion costs, 100%. | | | |bTotal spoilage = Beg. units + Units started – Good units tsfd. out – Ending units = 2,000 + 10,000 – 9,000 – 1,800 = 1,200; | | Abnormal spoilage = Total spoilage – Normal spoilage = 1,200 – 900 = 300 units. Degree of completion of abnormal spoilage | | in this department: direct materials, 100%; conversion costs, 100%. | | |cDegree of completion in this department: direct materials, 100%; conversion costs, 75%. | | | 2 & 3. Solution Exhibit 18-21B calculates the costs per equivalent unit for direct materials a nd conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, using the weighted-average method. SOLUTION EXHIBIT 18-21B Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; Weighted-Average Method of Process Costing, Appleton Company, August 2006.    |   |Total |Direct |Conversion | | | |Production |Materials |Costs | | | |Costs | | | |(Step 3) |Work in process, beginning (given) |$ 28,600 | $17,700 |$ 10,900 | | |Costs added in current period (given) | 174,300 | 81,300 | 93,000 | | |Costs incurred to date | | $99,000 |$103,900 | | |Divide by equivalent units of work done to date | |[pic]12,000 |[pic]11,550 | | |Cost per equivalent unit | _______ | $ 8. 250 |$ 8. 957 | |(Step 4) |Total costs to account for |$20 2,900 | | | |(Step 5) |Assignment of costs: | | | | | |Good units completed and transferred out (9,000 units) | | | | | | Costs before adding normal spoilage |$155,211 |(9,000d [pic]$8. 25) + (9,000 d | | | | |[pic]$8. 957) | | | Normal spoilage (900 units) | 15,521 |(900d [pic]$8. 25) + (900d [pic]$8. 9957) | |(A) | Total costs of good units completed and transferred out | 170,732 | | | |(B) |Abnormal spoilage (300 units) | 5,174 |(300d [pic] $8. 25) + (300d [pic] $8. 9957) | |(C) |Work in process, ending (1,800 units): | 26,994 |(1,800d [pic]$8. 25) + (1,350d | | | | |[pic]$8. 957) | |(A) + (B) + (C) |Total costs accounted for |$202,900 | | | | | | | | | |dEquivalent units of direct materials and conversion costs calculated in step 2 of Solution Exhibit 18-21A. | 18-22 (30 min. )FIFO method, spoilage. 1. Solution Exhibit 18-22A calculates equivalent units of work done in the current period for direct materials and conversion costs. SOLUTION EXHIBIT 18-22A Summarize Output in Physi cal Units and Compute Output in Equivalent Units; FIFO Method of Process Costing with Spoilage, Appleton Company for August 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | |Flow of Production |Physical Units |Direct |Conversion Costs | | | |Materials | | |Work in process, beginning (given) | 2,000 | | | |Started during current period (given) | 10,000 | | | |To account for | 12,000 | | | |Good units completed and transferred out during current period: | | | | | From beginning work in process a | 2,000 | | | | [2,000 ? (100% – 100%); 2,000 ? 100% – 50%)] | | 0 | 1,000 | | Started and completed | 7,000b | | | | (7,000 ? 100%; 7,000 ? 100%) | | 7,000 | 7,000 | |Normal spoilagec | 900 | | | | (900 ? 100%; 900 ? 100%) | | 900 | 900 | |Abnormal spoilaged | 300 | | | | (300 ? 100%; 300 ? 00%) | | 300 | 300 | |Work in process, endinge (given) | 1,800 | | | | (1,800 ? 100%; 1,800 ? 75%) | | 1,800 | 1,350 | |Accounted for | 12,000 |_____ | | |Work done in current period only | | 10,000 | 10,550 | | | | | | | a Degree of completion in this department: direct materials, 100%; conversion costs, 50%. | b 9,000 physical units completed and transferred out minus 2,000 physical units completed and transferred out from beginning | | work-in-process inventory. | | c Normal spoilage is 10% of good units transferred out: 10% ? 9,000 = 900 units. Degree of completion of normal spoilage in this | | department: direct materials, 100%; conversion costs, 100%. | | d Total spoilage = Beg. units + Units started – Good units tsfd. Out – ending units = 2,000 + 10,000 – 9,000 – 1,800 = 1,200 | | Abnormal spoilage = Actual spoilage – Normal spoilage = 1,200 – 900 = 300 units. Degree of completion of abnormal spoilage in | | in this department: direct materials, 100%; conversion costs, 100%. | e Degree of completion in this department: direct materials, 100%; conversion costs, 75%. | 2 & 3. Solution Exhibit 18-22B calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, using the FIFO method. SOLUTION EXHIBIT 18-22B Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; FIFO Method of Process Costing, Appleton Company, August 2006.    |   |Total |Direct |Conversion | | | |Production |Materials |Costs | | | |Costs | | | |(Step 3) |Work in process, beginning (given) ($17,700 + $10,900) |$ 28,600 | | | | |Costs added in current period (given) | 174,300 |$ 81,300 | $93,000 | | |Divide by equivalent units of work done in current period | |[pic]10,000 |[pic]10,550 | | |Cost per equivalent unit | | $ 8. 130 | $ 8. 152 | |(Step 4) |Total costs to account for |$202,900 | | | |(Step 5) |Assignment of costs: | | | | | |Good units completed and transferred out (9,000 units) | | | | | | Work in process, beginning (2,000 units) |$ 28,600 | | | | | Costs added to beg. work in process in current period | 8,815 |(0f ? $8. 13) | + (1,000f ? $8. 152) | | | Total from beginning inventory before normal spoilage | 37,415 | | | | | Started and completed before normal spoilage (7,000 units) | 118,616 |(7,000f ? $8. 13) | + (7,000f ? $8. 8152) | | | Normal spoilage (900 units) | 15,521 |(900f ? $8. 13) | + (900f ? $8. 8152) | |(A) | Total costs of good units completed and transferred out | 171,282 | | | |(B) |Abnormal spoilage (300 units) | 5,084 |(300f ? $8. 13) | + (300f ? $8. 8152) | |(C) |Work in process, ending (1,800 units): | 26,534 |(1,800f ? $8. 13) | + (1,350f ? $8. 152) | |(A) + (B) + (C) |Total costs accounted for |$202,900 | | | | | | | | | | | | | | | |fEquivalent units of direct materials and conversion costs calculated in step 2 in Solution Exhibit 18-22A. | 18-2 3 (30 min. ) Standard-costing method, spoilage. 1. Solution Exhibit 18-23A calculates equivalent units of work done in the current period for direct materials and conversion costs. (It is the same as Solution Exhibit 18-22A. ) SOLUTION EXHIBIT 18-23A Summarize Output in Physical Units and Compute Output in Equivalent Units; Standard Costing Method of Process Costing with Spoilage, Appleton Company for August 2006. |(Step 1) |(Step 2) | | | |Equivalent Units | |Flow of Production |Physical Units |Direct |Conversion Costs | | | |Materials | | |Work in process, beginning (given) | 2,000 | | | |Started during current period (given) | 10,000 | | | |To account for | 12,000 | | | |Good units completed and transferred out during current period: | | | | | From beginning work in process a | 2,000 | | | | [2,000 ? (100% – 100%); 2,000 ? 100% – 50%)] | | 0| 1,000 | | Started and completed | 7,000b | | | | (7,000 ? 100%; 7,000 ? 100%) | | 7,000 | 7,000 | |Normal spoilagec | 900 | | | | (900 ? 100%; 900 ? 100%) | | 900 | 900 | |Abnormal spoilaged | 300 | | | | (300 ? 100%; 300 ? 00%) | | 300 | 300 | |Work in process, endinge (given) | 1,800 | | | | (1,800 ? 100%; 1,800 ? 75%) | | 1,800 | 1,350 | |Accounted for | 12,000 | | | |Work done in current period only | | 10,000 | 10,550 | | | | | | | a Degree of completion in this department: direct materials, 100%; conversion costs, 50%. | b 9,000 physical units completed and transferred out minus 2,000 physical units completed and transferred out from beginning | | work-in-process inventory. | | c Normal spoilage is 10% of good units transferred out: 10% ? 9,000 = 900 units. Degree of completion of normal spoilage in this | | department: direct materials, 100%; conversion costs, 100%. | | d Total spoilage = Beg. units + Units started – Good units tsfd. Out – ending units = 2,000 + 10,000 – 9,000 – 1,800 = 1,200 | | Abnormal spoilage = Actual spoilage – Normal spoilage = 1,200 â€⠀œ 900 = 300 units. Degree of completion of abnormal spoilage in | | in this department: direct materials, 100%; conversion costs, 100%. | e Degree of completion in this department: direct materials, 100%; conversion costs, 75%. | 2 & 3. Solution Exhibit 18-23B calculates the costs per equivalent unit for direct materials and conversion costs, summarizes total costs to account for, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, using standard costing. SOLUTION EXHIBIT 18-23B Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process; Standard Costing Method of Process Costing, Appleton Company, August 2006.    |   |Total |Direct |Conversion | | | |Production |Materials |Costs | | | |Costs | | | |(Step 3) |Standard cost per equivalent unit (given) | $ 17. 50 | $8. 00 | $9. 50 | | |Work in process, beginning (given) | $ 25,500 | (2,000 ? $8. 00) |+ (1,000 ? $9. 50) | | |Costs added in current period at standard prices | 180,225 | (10,000 ? $8. 00) |+ (10,550 ? $9. 0) | |(Step 4) |Total costs to account for |$205,725 | | | |(Step 5) |Assignment of costs at standard costs: | | | | | |Good units completed and transferred out (9,000 units) | | | | | | Work in process, beginning (2,000 units) |$ 25,500 | | | | | Costs added to beg. work in process in current period | 9,500 |(0f ? $8. 00) |+ (1,000f ? $9. 50) | | | Total from beginning inventory before normal spoilage | 35,000 | | | | | Started and completed before normal spoilage (7,000 units) | 122,500 |(7,000f ? $8. 00) |+ (7,000f ? $9. 50) | | | Normal spoilage (900 units) | 15,750 |(900f ? $8. 00) |+ (900f ? $9. 0) | |(A) | Total costs of good units completed and transferred out | 173,250 | | | |(B) |Abnormal spoilage (300 units) | 5,250|(300f ? $8. 00) |+ (300f ? $9. 50) | |(C) |Work in proce ss, ending (1,800 units): | 27,225 |(1,800f ? $8. 00) |+ (1,350f ? $9. 50) | |(A) + (B) + (C) |Total costs accounted for |$205,725 | | | |f Equivalent units of direct materials and conversion costs calculated in step 2 in Solution Exhibit 18-23A. | 18-24(25 min. ) Weighted-average method, spoilage. 1. Solution Exhibit 18-24, Panel A, calculates the equivalent units of work done to date for each cost category in September 2006. 2. & 3.Solution Exhibit 18-24, Panel B, calculates the costs per equivalent unit for each cost category, summarizes total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the weighted-average method. SOLUTION EXHIBIT 18-24 Weighted-Average Method of Process Costing with Spoilage; Superchip, September 2006. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | |(Step 1) |(Step 2) | | | |Equivalent Un its | | Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |400 | | | |Started during current period (given) |1,700 | | | |To account for |2,100 | | | |Good units completed and transferred out | | | | |during current period: |1,400 |1,400 |1,400 | |Normal spoilage* |210 | | | |210 ( 100%; 210 ( 100% | |210 |210 | |Abnormal spoilage†  |190 | | | |190 ( 100%; 190 ( 100% | |190 |190 | |Work in process, ending†¡ (given) |300 | | | |300 ( 100%; 300 ( 40% | |300 |120 | |Accounted for |2,100 | | | |Work done to date | |2,100 |1,920 | *Normal spoilage is 15% of good units transferred out: 15% ? 1,400 = 210 units.Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Total spoilage = 400 + 1,700 – 1,400 – 300 = 400 units; Abnormal spoilage = Total spoilage ( Normal spoilage = 400 ( 210 = 190 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 40%. SOLUTION EXHIBIT 18-24 PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 74,200 |$ 64,000 |$ 10,200 | |Costs added in current period (given) |531,600 |378,000 |153,600 | |Costs incurred to date | |$442,000 |$163,800 | |Divided by equivalent units of work done to date | |( 2,100 |( 1,920 | |Cost per equivalent unit costs of work done to date | |$210. 476 |$85. 125 | |(Step 4) Total costs to account for |$605,800 | | | |(Step 5) Assignment of costs | | | | |Good units completed and transferred out (1,400 units) | | | | |Costs before adding normal spoilage |$414,104 |(1,400#( $210. 476) + (1,400#( $85. 3125) | |Normal spoilage (210 units) |62,116 |(210# ( $210. 476) + (210# ( $85. 125) | |(A) Total cost of good units completed and transferred out | | | |(B) Abnormal spoilage (190 units) |476,220 | | |(C) Work in process, ending (300 units) |56,199 |(190# ( $210. 476) + (190# ( $85. 3125) | |(A)+(B)+(C) Total costs accounted for |73,381 |(300# ( $210. 476) + (120# ( $85. 3125) | | |$605,800 | | # Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 8-25 (25 min. ) FIFO method, spoilage. 1. Solution Exhibit 18-25, Panel A, calculates the equivalent units of work done in the current period for each cost category in September 2006. 2. & 3. Solution Exhibit 18-25, Panel B, calculates the costs per equivalent unit for each cost category, summarizes the total Microchip Department costs for September 2006, and assigns these costs to units completed and transferred out (including normal spoilage), to abno rmal spoilage, and to units in ending work in process under the FIFO method. SOLUTION EXHIBIT 18-25 First-in, First-out (FIFO) Method of Process Costing with Spoilage; Superchip, September 2006.PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in rocess, beginning (given) |400 | | | |Started during current period (given) |1,700 | | | |To account for |2,100 | | | |Good units completed and transferred out | | | | |during current period: | | | | |From beginning work in process|| |400 | | | |400 ( (100% (100%); 400 ( (100% ( 30%) | |0 |280 | |Started and completed |1,000# | | | |1,000 ( 100%; 1,000 ( 100% | |1,000 |1,000 | |Normal spoilage* |210 | | | |210 ( 100%; 210 ( 100% | |210 |210 | |Abnormal spoilage†  |190 | | | |190 ( 100%; 190 ( 100% | |190 |190 | |Work in process, ending†¡ |300 | | | |300 ( 100%; 300 ( 40% | |300 |120 | |Accounted for |2,100 | | | |Work done in current period only | |1,700 |1,800 | ||Degree of completion in this department: direct materials, 100%; conversion costs, 30%. #1,400 physical units completed and transferred out minus 400 physical units completed and transferred out from beginning work in process inventory. Normal spoilage is 15% of good units transferred out: 15% ( 1,400 = 210 units. Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Abnormal spoilage = Actual spoilage ( Normal spoilage = 400 ( 210 = 190 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 40%. SOLUTION EXHIBIT 18-25 PANEL B: Steps 3, 4 and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning, $64,000 + $70,200 (given) |$ 74,200 | | | |Costs added in current period (given) |531,600 |378,000 |153,600 | |Divided by equivalent units of work done in | | | | |current period | |( 1,700 |( 1,800 | |Cost per equivalent unit | |$222. 353 |$ 85. 33 | |(Step 4) Total costs to account for |$605,800 | | | |(Step 5) Assignment of costs: | | | | |Good units completed and transferred out (1,400 units) | | | | |Work in process, beginning (400 units) |$ 74,200 | | |Costs added beg. work in process in current period |23,893 |(0 § ( $222. 353) + (280 § ( $85. 33) | |Total from beginning inventory before normal spoilage | | | |Started and completed before normal spoilage |98,093 | | |(1,000 units) | | | |Normal spoilage (210 units) |307,686 |(1,000 §($222. 353) + (1,000 §($85. 333) | |(A) Total costs of good units completed and |64,614 |(210 §($222. 353) + (210 §($85. 333) | |transferred out | | | |(B) Abnormal spoilage (190 units) |470,393 | | |(C) Work in process, ending (300 units) |58,461 |(190 §($222. 353) + (190 §($85. 33) | |(A)+(B)+(C) Total costs accounted for |76,946 |(300 §($222. 353) + (120 §( $85. 333) | | |$605,800 | |  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 18-26 (30 min. ) Standard costing method, spoilage. 1. Solution Exhibit 18-25, Panel A, shows the computation of the equivalent units of work done in September 2006 for direct materials (1,700 units) and conversion costs (1,800 units). (This computation is the same for FIFO and standard-costing. ) 2.The direct materials cost per equivalent unit of beginning work in process and of work done in September 2006 is the standard cost of $210 given in the problem. The conversion cost per equivalent unit of beginning work in process and of work done in Se ptember 2006 is the standard cost of $80 given in the problem. 3. Solution Exhibit 18-26 summarizes the total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the standard costing method. SOLUTION EXHIBIT 18-26 Standard Costing Method of Process Costing with Spoilage; Superchip, September 2006.Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process | |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Standard costs per equivalent unit (given) |$ 290 | $ 210 | $ 80 | |Work in process, beginning* |93,600 |(400 ( $210) + |(120 ( $80) | |Costs added in current period at standard prices |501,000 |(1,700 ( $210) + |(1,800 ( $80) | |(Step 4) Costs to account for $594,600 | | | |(Step 5) Assignment of cost s at standard costs: | | | | |Good units completed and transferred out | | | | |(1,400 units) | | | | |Work in process, beginning (400 units) |$ 93,600 | | |Costs added beg. ork in process in current period |22,400 |(0 § ( $210) + (280 § ( $80) | |Total from beginning inventory before normal | | | |spoilage |116,000 | | |Started and completed before normal spoilage | | | |(1,000 units) |290,000 |(1,000 § ( $210) + (1,000 § ( $80) | |Normal spoilage (210 units) |60,900 |(210 § ( $210) + (210 § ( $80) | |(A) Total costs of good units completed and | | | |transferred out |466,900 | | |(B) Abnormal spoilage (190 units) |55,100 |(190 § ( $210) + (190 § ( $80) | |(C) Work in process, ending (300 units) |72,600 |(300 § ( $210) + (120 § ( $80) | |(A)+(B)+(C) Total costs accounted for |$594,600 | | *Work in process, beginning has 400 equivalent units (400 physical units (100%) of direct materials and 120 equivalent units (400 physical units ( 30%) of conversion costs.  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Solution Exhibit 18-25, Panel A. 18-27(20–30 min. )Spoilage and job costing. 1. Cash 200 Loss from Abnormal Spoilage1,000 Work-in-Process Control1,200 Loss = ($6. 00 ( 200) – $200 = $1,000 Remaining cases cost = $6. 00 per case.The cost of these cases is unaffected by the loss from abnormal spoilage. 2. a. Cash 400 Work-in-Process Control 400 The cost of the remaining good cases = [($6. 00 ( 2,500) – $400] = $14,600 The unit cost of a good case now becomes $14,600 ( 2,300 = $6. 3478 b. Cash 400 Manufacturing Department Overhead Control800 Work-in-Process Control1,200 The unit cost of a good case remains at $6. 00. c. The unit costs in 2a and 2b are different because in 2a the normal spoilage cost is charged as a cost of the job which has exacting job specifications. In 2b however, normal spoilage is due to the production process, not the particular attributes of this specific job. These costs are, therefore, charged as part of manufacturing overhead and the manufacturing overhead cost of $1 per case already includes a provision for normal spoilage. 3. a. Work-in-Process Control 200 Materials Control, Wages Payable Control, Manufacturing Overhead Allocated 200 The cost of the good cases = [($6. 00 ( 2,500) + $200] = $15,200 The unit cost of a good case is $15,200 ( 2,500 = $6. 08 b. Manufacturing Department Overhead Control 200 Materials Control, Wages Payable Control, Manufacturing Overhead Allocated200 The unit cost of a good case = $6. 00 per case c. The unit costs in 3a and 3b are different because in 3a the normal rework cost is charged as a cost of the job which has exacting job specifications.In 3b however, normal rework is due to the production process, not the particular attributes of this specific job. These costs are, therefore, charged as part of manufacturing overhead and the manufacturing overhead cost of $1 per case already includes a provision for this normal rework. 18-28(15 min. ) Reworked units, costs of rework. 1. The two alternative approaches to account for the materials costs of reworked units are: a. To charge the costs of rework to the current period as a separate expense item as abnormal rework. This approach would highlight to White Goods the costs of the supplier problem. b. To charge the costs of the rework to manufacturing overhead as normal rework. 2.The $50 tumbler cost is the cost of the actual tumblers included in the washing machines. The $44 tumbler units from the new supplier were eventually never used in any washing machine and that supplier is now bankrupt. The units must now be disposed of at zero disposal value. 3. The total costs of rework due to the defective tumbler units include the following: a. the labor and other conversion costs spent on substituting the new tumbler units; b. the costs of any extra negotiations to obtain the replacement tumbler units; c. any higher price the existing suppl ier may have charged to do a rush order for the replacement tumbler units; and d. rdering costs for the replacement tumbler units. 18-29(25 min. )Scrap, job costing. 1. Journal entry to record scrap generated by a specific job and accounted for at the time scrap is sold is: Cash or Accounts Receivable490 Work-in-Process Control490 To recognize asset from sale of scrap. A memo posting is also made to the specific job record. 2. Scrap common to various jobs and accounted for at the time of its sale can be accounted for in two ways: a. Regard scrap sales as a separate line item of revenues (the method generally used when the dollar amount of scrap is immaterial): Cash or Accounts Receivable4,000 Sale of Scrap4,000 To recognize revenue from sale of scrap. b.Regard scrap sales as offsets against manufacturing overhead (the method generally used when the dollar amount of scrap is material): Cash or Accounts Receivable4,000 Manufacturing Department Overhead Control4,000 To record cash rais ed from sale of scrap. 3. Journal entry to record scrap common to various jobs at the time scrap is returned to storeroom: Materials Control4,000 Manufacturing Department Overhead Control4,000 To record value of scrap returned to storeroom. When the scrap is reused as direct material on a subsequent job, the journal entry is: Work-in-Process Control4,000 Materials Control4,000 To record reuse of scrap on a job. Explanations of journal entries are provided here but are not required. 18-30 (30 min. Weighted-average method, spoilage. Solution Exhibit 18-30 calculates the equivalent units of work done to date for each cost category, presents computations of the costs per equivalent unit for each cost category, summarizes total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the weighted-average method. SOLUTION EXHIBIT 18-30 Weighted-Average Method of Process Costing with Spo ilage; Cleaning Department of the Alston Company for May. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units |(Step 1) |(Step 2) | | | |Equivalent Units | | |Physical Units |Direct |Conversion | |Flow of Production | |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period given) |9,000 | | | |To account for |10,000 | | | |Good units completed and transferred out | | | | |during current period: |7,400 |7,400 |7,400 | |Normal spoilage* | | | | |740 ( 100%; 740 ( 100% |740 |740 |740 | |Abnormal spoilage†  | | | | |260 ( 100%; 260 (100% |260 |260 |260 | |Work in process, ending†¡ (given) | | | | |1,600 ( 100%; 1,600 ( 25% |1,600 |1,600 |400 | |Accounted for | | | | |Work done to date |10,000 |10,000 |8,800 | *Normal spoilage is 10% of good units transferred out: 10% ? ,400 = 740 units. Degree of completion of normal spoilage in this department: direct materials, 100%; conversion co sts, 100%. † Total spoilage = 1,000 + 9,000 – 7,400 – 1,600 = 1,000 units; Abnormal spoilage = 1,000 – 740 = 260 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100%; conversion costs, 25%. SOLUTION EXHIBIT 18-30 PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process | Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 1,800 |$ 1,000 |$ 800 | |Costs added in current period (given) |17,000 |9,000 |8,000 | |Costs incurred to date | |10,000 |8,800 | |Divided by equivalent units of work done to date | |(10,000 |( 8,800 | |Cost per equivalent unit |______ |$ 1 |$ 1 | |(Step 4) Total costs to account for |$18, 800 | | | |(Step 5) Assignment of costs | | | | |Good units completed and transferred out (7,400 units) | | | | |Costs before adding normal spoilage |$14,800 | (7,400# ( $1) + | (7,400# ( $1) | |Normal spoilage (740 units) |1,480 |(740# ( $1) + |(740# ( $1) | |(A) Total costs of good units completed and | | | | |transferred out |16,280 | | | |(B) Abnormal spoilage (260 units) |520 |(260# ( $1) + |(260# ( $1) | |(C) Work in process, ending (1,600 units) |2,000 |(1,600# ( $1) + |(400# ( $1) | |(A)+(B)+(C) Total costs accounted for |$18,800 | | | | | | | | #Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A above. 18-31(25 min. )FIFO method, spoilage.For the Cleaning Department, Solution Exhibit 18-31 calculates the equivalent units of work done in the current period for direct materials and conversion costs, presents the costs per equivalent unit for direct materials and conversion costs, summarizes the total costs for May, and assigns these cost s to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process under the FIFO method. SOLUTION EXHIBIT 18-31 First-in, First-out (FIFO) Method of Process Costing with Spoilage; Cleaning Department of the Alston Company for May. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Direct |Conversion | |Flow of Production |Units |Materials |Costs | |Work in process, beginning (given) |1,000 | | | |Started during current period (given) | 9,000 | | | |To account for 10,000 | | | |Good units completed and transferred out during current period: | | | | | From beginning work in process|| |1,000 | | | | 1,000 ( (100% (100%); 1,000 ( (100% ( 80%) | |0 |200 | | Started and completed |6,400# | | | | 6,400 ( 100%; 6,400 ( 100% | |6,400 |6,400 | |Normal spoilage* |740 | | | | 740 ( 100%; 740% ( 100% | |740 |740 | |Abnorm al spoilage†  |260 | | | | 260 ( 100%; 260 ( 100% | |260 |260 | |Work in process, ending†¡ |1,600 | | | | 1,600 ( 100%; 1,600 ( 25% |______ |1,600 |400 | |Accounted for |10,000 |_____ |_____ | |Work done in current period only | |9,000 |8,000 | || Degree of completion in this department: direct materials, 100%; conversion costs, 80%. #7,400 physical units completed and transferred out minus 1,000 physical units completed and transferred out from beginning work-in-process inventory. Normal spoilage is 10% of good units transferred out: 10% ( 7,400 = 740 units. Degree of completion of normal spoilage in this department: direct materials, 100%; conversion costs, 100%. † Total spoilage = 1,000 + 9,000 – 7,400 – 1,600 = 1,000 units Abnormal spoilage = 1,000 – 740 = 260 units. Degree of completion of abnormal spoilage in this department: direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: direct materials, 100 %; conversion costs, 25%. SOLUTION EXHIBIT 18-31 PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process |Total | | | | |Production |Direct |Conversion | | |Costs |Materials |Costs | |(Step 3) Work in process, beginning (given) |$ 1,800 |$1,000 |$ 800 | |Costs added in current period (given) |17,000 |9,000 |8,000 | |Divided by equivalent units of work done in current period | |(9,000 |(8,000 | |Cost per equivalent unit | |1 |1 | |(Step 4) Total costs to account for |$18,800 | | | |(Step 5) Assignment of costs: | | | | |Good units completed and transferred out (7,400 units) | | | | |Work in process, beginning (1,000 units) |$ 1,800 | | |Costs added to beg. work in process in current period |200 |(0 § ( $1) + (200 § ( $1) | |Total from beginning inventory before normal spoilage |2,000 | | |Started and ompleted before normal spoilage (6,400 units) |12,800 |(6,400 § ( $1) + (6,400 § ( $1) | |Normal spoilage (740 units) |1,480 |(740 § ( $1) + (740 § ( $1) | |(A) Total costs of good units completed and transferred out |16,280 | | |(B) Abnormal spoilage (260 units) |520 |(260 § ( $1) + (260 § ( $1) | |(C) Work in process, ending (1,600 units) |2,000 |(1,600 § ( $1) + (400 § ( $1) | |(A)+(B)+(C) Total costs accounted for |$18,800 | |  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 18-32 (35 min. Weighted-average method, Milling Department (continuation of 18-30). For the Milling Department, Solution Exhibit 18-32 calculates the equivalent units of work done to date for each cost category, presents computations of the costs per equivalent unit for each cost category, summarizes total costs to account for, and assigns these costs to units completed (including normal spoilage), to abnormal spoilage, and to units in ending work in process using the weighted-a verage method. SOLUTION EXHIBIT 18-32 Weighted-Average Method of Process Costing with Spoilage; Milling Department of the Alston Company for May. PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units |(Step 1) |(Step 2) | | | |Equivalent Units | | |Physical Units |Transferred- |Direct |Conversion | |Flow of Production | |in Costs |Materials |Costs | |Work in process, beginning (given) |3,000 | | | | |Started during current period (given) |7,400 | | | | |To account for |10,400 | | | | |Good units completed and transferred out | | | | | |during current period: |6,000 |6,000 |6,000 |6,000 | |Normal spoilage* |300 | | | | |300 ( 100%; 300 ( 100%; 300 ( 100% | |300 |300 |300 | |Abnormal spoilage†  |100 | | | | |100 ( 100%; 100 (100%, 100 ( 100% | |100 |100 |100 | |Work in process, ending†¡ (given) |4,000 | | | | |4,000 ( 100%; 4,000 ( 0%; 4,000 ( 25% | |4,000 |0 |1,000 | |Accounted for |10,400 | | | | |Work done to date | |10,40 0 |6,400 |7,400 | *Normal spoilage is 5% of good units transferred out: 5% ? 6,000 = 300 units. Degree of completion of normal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. † Total spoilage = 3,000 + 7,400 – 6,000 – 4,000 = 400 units. Abnormal spoilage = 400 – 300 = 100 units. Degree of completion of abnormal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: transferred-in costs, 100%; direct materials, 0%; conversion costs, 25%. SOLUTION EXHIBIT 18-32PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Completed, to Spoiled Units, and to Units in Ending Work in Process | |Total | | | | | |Production |Transferred-in |Direct |Conversion | | |Costs |costs |Materials |Costs | | | | | | | |(Step 3) Work in process, beg inning (given) |$ 8,900 |$ 6,450 |$ 0 |$2,450 | |Costs added in current period (given) |21,870 |16,280* |640 |4,950 | |Costs incurred to date | |22,730 |640 |7,400 | |Divided by equivalent units of work done to date | |(10,400 |( 6,400 |(7,400 | |Cost per equivalent unit | |$2. 1856 |$ 0. 0 |$ 1 | |(Step 4) Total costs to account for |$30,770 | | | | |(Step 5) Assignment of costs | | | | | |Good units completed and transferred out (6,000 units) | | | | | |Costs before adding normal spoilage |$19,713 |6,000# ( ($2. 1856 + $0. 10 + $1) | |Normal spoilage (300 units) |986 |300# ( ($2. 1856 + $0. 0 + $1) | |(A) Total cost of good units completed and transferred out | | | |(B) Abnormal spoilage (100 units) |20,699 | | |(C) Work in process, ending (4,000 units) |329 |100# ( ($2. 1856 + $0. 10 + $1) | |(A)+(B)+(C) Total costs accounted for |9,742 |(4,000# ( $2. 1856)+(0# ( $0. 10)+(1,000# ( $1) | | |$30,770 | | *Total costs of good units completed and transferred out in Step 5 Panel B of S olution Exhibit 18-30. #Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A above. 18-33(25 min. )FIFO method, Milling Department (continuation of 18-31).Solution Exhibit 18-33 shows the equivalent units of work done in the Milling Department in the current period for transferred-in costs, direct materials, and conversion costs, presents the costs per equivalent unit for transferred-in costs, direct materials, and conversion costs, summarizes the total Milling Department costs for May, and assigns these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process under the FIFO method. SOLUTION EXHIBIT 18-33 First-in, First-out (FIFO) Method of Process Costing with Spoilage; Milling Department of the Alston Company for May.PANEL A: Steps 1 and 2—Summarize Output in Physical Units and Compute Output in Equivalent Units | | |(Step 2) | | |(Step 1) |Equivalent Units | | |Physical |Transferred- |Direct |Conversion | |Flow of Production |Units |in Costs |Materials |Costs | |Work in process, beginning (given) |3,000 | | | | |Started during current period (given) |7,400 | | | | |To account for |10,400 | | | | |Good units completed and transferred out during | | | | | |current period: | | | | | |From beginning work in process|| |3,000 | | | | |3,000 ( (100% ( 100%); 3,000 ( | | | | | |(100% ( 0%); 3,000 ( (100% ( 80%) | |0 |3,000 |600 | |Started and completed |3,000# | | | | |3,000 ( 100%; 3,000 ( 100%; 3,000 ( 100% | |3,000 |3,000 |3,000 | |Normal spoilage* |300 | | | | |300 ( 100%; 300% ( 100%; 300 ( 100% | |300 |300 |300 | |Abnormal spoilage†  100 | | | | |100 ( 100%; 100 ( 100%; 100 ( 100% | |100 |100 |100 | |Work in process, ending†¡ |4,000 | | | | |4,000 ( 100%; 4,000 ( 0%; 4,000 ( 25% | |4,000 |0 |1,000 | |Accounted for |10,400 | | | | |Work done in current period only | |7,400 |6,400 |5,000 | ||Degree of completion in this department : transferred-in costs, 100%; direct materials, 0%; conversion costs, 80%. 6,000 physical units completed and transferred out minus 3,000 physical units completed and transferred out from beginning work-in-process inventory. *Normal spoilage is 5% of good units transferred out: 5% ( 6,000 = 300 units. Degree of completion of normal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. † Total spoilage = 3,000 + 7,400 – 6,000 – 4,000 = 400 units. Abnormal spoilage = 400 – 300 = 100 units. Degree of completion of abnormal spoilage in this department: transferred-in costs, 100%; direct materials, 100%; conversion costs, 100%. †¡Degree of completion in this department: transferred-in costs, 100%; direct materials, 0%; conversion costs, 25%. SOLUTION EXHIBIT 18-33PANEL B: Steps 3, 4, and 5—Compute Cost per Equivalent Unit, Summarize Total Costs to Account For, and Assign Total Costs to Units Complete d, to Spoiled Units, and to Units in Ending Work in Process | |Total | | | | | |Production |Transferred- |Direct |Conversion | | |Costs |in Costs |Materials |Costs | |(Step 3) Work in process, begin. given) | | | | | |($6,450 + $0 + $2,450) |$ 8,900 | | | | |Costs added in current period (given) |21,870 |16,280* |640 |4,950 | |Divided by equivalent units of work done in | | | | | |current period | |( 7,400 |( 6,400 |( 5,000 | |Cost per equivalent unit | |$ 2. 20 |$ 0. 10 |$ 0. 9 | |(Step 4) Total costs to account for |$30,770 | | | | |(Step 5) Assignment of costs: | | | | | |Good units completed and transferred out (6,000 units) | | | | | |Work in process, beginning (3,000 units) |$ 8,900 | | |Costs added to beg. work in process in | | | |current period |894 |(0 ( $2. 20)+(3,000 §( 0. 10)+( 600 § ( $0. 9) | |Total from beginning inventory before normal spoilage | | | |Started and completed before normal spoilage (3,000 units) |9,794 | | |Normal spoilage (300 units) | | | |(A) To tal costs of good units completed and |9,870 |3,000 § ( ($2. 20 + $0. 10 + $0. 99) | |transferred out |987 |300 § ( ($2. 20 + $0. 10 + $0. 9) | |(B) Abnormal spoilage (100 units) | | | |(C) Work in process, ending (4,000 units) |20,651 | | |(A)+(B)+(C) Total costs accounted for |329 |100 § ( ($2. 20 + $0. 10 + $0. 99) | | |9,790 |(4,000 §( $2. 20)+( 0 §($0. 10)+(1,000 §($0. 99) | | |$30,770 | | *Total costs of good units completed and transferred out in Step 5 Panel B of Solution Exhibit 18-31.  §Equivalent units of direct materials and conversion costs calculated in Step 2 in Panel A. 18-34 (20(25 min. ) Job-costing spoilage and scrap. 1. a.Materials Control 600 Manufacturing Department Overhead Control800 Work-in-Process Control1,400 (650 + 500 + 250 = 1,400) b. Accounts Receivable1,250 Work-in-Process Control1,250 2. a. The clause does not specify whether the 1% calculation is to be based on the input cost ($26,951 + $15,076 + $7,538) or the cost of the good output before the â€Å"1% normal spoilage† is added. b. If the inputs are used to determine the 1%: $26,951 + $15,076 + $7,538 = $49,565 1% of $49,565 = $495. 65 or $496, rounded. Then, the entry to leave the $496 â€Å"normal spoilage† cost on the job, remove the salvageable material, and charge manufacturing overhead would be: Materials Control 600Manufacturing Department Overhead Control304 Work-in-Process Control 904 ($800 spoilage minus $496 = $304 spoilage cost that is taken out of the job; $600 salvage value plus $304 = $904; or $1,400 minus $496 = $904) If the outputs are used to determine the 1%: $26,951 – $650 = $26,301 15,076 – 500 =14,576 7,538 – 250 = 7,288 $49,565$48,165 Then, $48,165 ( 1% = $481. 65 or $482, rounded. The journal entry would be: Materials Control 600 Manufacturing Department Overhead Control318 Work-in-Process Control918 18-35(30 min. ) Job costing, rework. 1. Work-in-Process Control (SM-5 motors) ($550 ( 80)44,000 Material s Control ($300 ( 80)24,000 Wages Payable ($60 ( 80)4,800Manufacturing Overhead Allocated ($190 ( 80)15,200 Total costs assigned to 80 spoiled units of SM-5 Motors before considering rework costs. Manufacturing Department Overhead Control (rework)9,000 Materials Control ($60 ( 50)3,000 Wages Payable ($45 ( 50)2,250 Manufacturing Overhead Allocated ($75 ( 50)3,750 Normal rework on 50 units, but not attributable specifically to the SM-5 motor batches or jobs. Loss from Abnormal Rework ($180 ( 30)5,400 Materials Control ($60 ( 30)1,800 Wages Payable ($45 ( 30)1,350 Manufacturing Overhead Allocated ($75 ( 30)2,250 Total costs of abnormal rework on 30 units (Abnormal rework = Actual rework – Normal rework = 80 – 50 = 30 units) of SM-5 Motors. Work-in-Process Control (SM-5 motors)6,000 Work-in-Process Control (RW-8 motors)3,000Manufacturing Department Overhead Allocated (rework)9,000 (Allocating manufacturing department rework costs to SM-5 and RW-8 in the proportion 1,000:5 00 since each motor requires the same number of machine-hours. ) 2. Total rework costs for SM-5 motors in February 2004 are as follows: Normal rework costs allocated to SM-5$ 6,000 Abnormal rework costs for SM-5 5,400 Total rework costs$11,400 We emphasize two points: a. Only $6,000 of the normal rework costs are allocated to SM-5 even though the normal rework costs of the 50 SM-5 motors reworked equal $9,000. The reason is that the normal rework costs are not specifically attributable to SM-5.For example, the machines happened to malfunction when SM-5 was being made, but the rework was not caused by the specific requirements of SM-5. If it were, then all $9,000 would be charged to SM-5. b. Abnormal rework costs of $5,400 are linked to SM-5 in the management control system even though for financial reporting purposes the abnormal rework costs are written off to the income statement. 18-36(30 min. )Job costing, scrap. 1. Materials Control10,000 Manufacturing Overhead Control10,000 (T o record scrap common to all jobs at the time it is returned to the storeroom) 2. Cash or Accounts Receivable10,000 Materials Control10,000 (To record sale of scrap from the storeroom) 3. A summary of the manufacturing costs for HM3 and JB4 before considering the value of scrap are as follows: |HM3 |JB4 |Total Costs | |Direct materials |$200,000 |$150,000 |$350,000 | |Direct manufacturing labor |60,000 |40,000 |100,000 | |Manufacturing overhead | | | | |(200% of direct manufacturing labor) |120,000 |80,000 |200,000 | |Total manufacturing costs |$380,000 |$270,000 |$650,000 | |Manufacturing cost per unit |$19 |$27 | | |($380,000[pic]20,000; $270,000[pic]10,000) | | | | The value of scrap of $10,000 generated during March will reduce manufacturing overhead costs by $10,000 from $200,000 to $190,000. Manufacturing overhead will then be allocated at 190% of direct manufacturing labor costs ($190,000 ? $100,000 = 190%) The revised manufacturing cost per unit would then be: |HM3 |JB4 |Tot al Costs | |Direct materials |$200,000 |$150,000 |$350,000 | |Direct manufacturing labor |60,000 |40,000 |100,000 | |Manufacturing overhead | | | | |(190% of direct manufacturing labor) |114,000 |76,000 |190,000 | |Total manufacturing costs |$374,000 |$266,000 |$640,000 | |Manufacturing cost per unit | $18. 70 | $26. 60 | | |($374,000[pic]20,000; $266,000[pic]10,000) | | | | 18-37(15(20 min. ) Physical units, inspection at various stages of completion (chapter appendix). |Inspection |Inspection |Inspection | | |at 15% |at 40% |at 100% | |Work in process, beginning (20%)* |14,000 |14,000 |14,000 | |Started during March |120,000 |120,000 |120,000 | |To account for |134,000 |134,000 |134,000 | |Good units completed and transferred out |113,000a |113,000a |113,000a | |Normal spoilage |6,600b |7,440c |6,780d | |Abnormal spoilage (10,000 – normal spoilage) |3,400 |2,560 |3,220 | |Work in process, ending (70%)* |11,000 |11,000 |11,000 | |Accounted for |134,000 |134,000 |134,000 | *D egree of completion for conversion costs of the forging process at the dates of the work-in-process inventories a14,000 beginning inventory +120,000 –10,000 spoiled – 11,000 ending inventory = 113,000 b6% ( (113,000 – 14,000 + 11,000) = 6% ( 110,000 = 6,600 c6% ( (113,000 + 11,000 ) = 6% ( 124,000 = 7,440 d6% ( 113,000 = 6,780 18-38(25(35 min. Weighted-average method, inspection at 80% completion (chapter appendix).The computation and allocation of spoilage is the most difficult part of this problem. The units in the ending inventory have passed inspection. Therefore, of the 80,000 units to account for (10,000 beginning + 70,000 started), 10,000 must have been spoiled in June [80,000 – (50,000 completed + 20,000 ending inventory)]. Normal spoilage is 7,000 [0. 10 ( (50,000 + 20,000)]. The 3,000 remainder is abnormal spoilage (10,000 – 7,000). Solution Exhibit 18-38, Panel A, calculates the equivalent units of work done for each cost category. We co mment on several points in this calculation: Ending work in process includes an element of normal spoilage since all the ending WIP have passed the point of inspection––inspection occurs when production is 80% complete, while the units in ending WIP are 95% complete. †¢ Spoilage includes no direct materials units because spoiled units are detected and removed from the finishing activity when inspection occurs at the time production is 80% complete. Direct materials are added only later when production is 90% complete. †¢ Direct materials units are included for ending work in process, which is 95% complete, but not for beginning work in process, which is 25% complete. The reason is that direct materials are added when production is 90% complete. The ending work in process, therefore, contains direct materials units; the beginning work in process does not.