The Auction Block free essay sample

Liberty and justice. The two words every American has proudly chanted, shortly before finishing with â€Å"for all† in the Pledge of Allegiance. The two words I’ve chanted again and again, ecstatic at the chance of praising such a great nation allowing for such privilege. The two words that define America. But, is it â€Å"for all†? Even as conservatives and liberals alike tout America as a â€Å"land of equal opportunity†, I can’t help but disagree based on the same values of which they claim to be in adherence to. I believe in a society in which justice and liberty aren’t auctioned off to the highest bidder in the name of property rights. Due to the nature of my speech, please allow me to expound upon what I mean by justice and liberty. I hold to Plato’s theory of justice, which asserts justice to be â€Å"a social consciousness that makes a society internally harmonious and good. We will write a custom essay sample on The Auction Block or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On the flip side, liberty is characterized as being free within society from tyrannical stipulations levied by authority. Liberty and justice are two sides of the same coin forever intertwined: neither can exist without the other. They’re virtues to be hailed and yearned for. Instead, the Founding Fathers inaugurated a pendulum, in which the two virtues are forever at odds with one another for the workers, and in collusion for the wealthy. In my freshman year, I remember a Hispanic woman revealing her story in protest of private prisons: Her family had never been rich, but one of hard work and responsibility. Hard times had fallen upon them a few months after they had their first child. As such, her husband had stolen $100 worth of DVDs from the local store in order to pay for rent. He was caught and subsequently sent to jail for a year. After he was discharged, he soon figured out that things had only gotten worse. He did the only thing he could’ve done as a recently convicted, un-rehabilitated felon; he stole $50 worth of merchandise from another store. He got caught again, and they sentenced him to 20 years in a private prison on â€Å"tough on crime† retribution. Our villainous vermin was attempting to do what over 70% of Americans do weekly: living paycheck-to-paycheck, trying to survive. And for that, he’ll never get to hear his baby speak his first words. He’ll never get to play ball with his toddler. He’ll never get to teach his teenage son how to drive, nor see him and his special girl before Prom. He’ll never get to see his own son graduate. Meanwhile, CEOs are busy committing extensive fraud in the name of economic â€Å"liberty† and causing tens of millions of workers to lose their jobs through recessions. Oh, and they avoid any and all jail time. Is it â€Å"liberty and justice for all†, or just for those who can afford the entry fee? The life of a single human being is worth a million times more than all the property of the richest man on earth. This I believe. For until then, the pendulum needlessly swings back and forth, forever mocking the genius of the human race.

French Direct Objects and Direct Object Pronouns

French Direct Objects and Direct Object Pronouns Direct objects are the people or things in a sentence that receive the action of the verb. To find the direct object in a sentence, ask the question Who? or What?: Je vois Pierre. – I see Pierre. (Who do I see? – Pierre)Je mange le pain. – Im eating the bread. (What am I eating? – bread) Direct object pronouns are the words that replace the direct object to avoid repetition. If it werent for direct object pronouns, we would be saying things like Marie was at the bank today. When I saw Marie, I smiled. Instead, we usually say Marie was at the bank today. When I saw her, I smiled. The use of direct object pronouns makes sentences sound more natural. The Direct Object Pronouns The French direct object pronouns are: Me / m  Ã¢â‚¬â€œÃ‚  meTe / t  Ã¢â‚¬â€œ youLe / l   Ã¢â‚¬â€œ him, itLa / l  Ã¢â‚¬â€œÃ‚  her, itNous  Ã¢â‚¬â€œÃ‚  usVous  Ã¢â‚¬â€œÃ‚  youLes  Ã¢â‚¬â€œ them Me and te change to m and t, respectively, in front of a vowel or mute H. Le and la both change to l. Like indirect object pronouns, French direct object pronouns are placed in front of the verb. Je le mange. – Im eating it.Il la voit. – He sees her.  Je taime. – I love you.Tu maimes. – You love me. General Rules Four main constructions use the French neuter object pronoun. 1. To Replace or Refer to an Idea Contained in an Adjective, Noun, or Clause This is the case in the following examples: Si tu es  satisfait, je  le  suis aussi. – If youre  satisified, I am too.Êtes-vous  amà ©ricain?  Oui, je  le  suis. – Are you  American? Yes, I am.Il est  espion!  Non, il ne  lest pas. –  Hes a  spy!  No, hes not.Il taime. Jespà ¨re que tu  le  comprends. – He loves you. I hope you understand  that.  Ã‚  Je vais me venger. Je  le  jure! – ​I will get revenge. I swear  it! 2. In the Second Clause of a Comparison This is the case after  the words aussi,  autre,  autrement,  comme,  plus,  moins,  mieux. Note that the  ne  which shows up in the second clause of many of these examples is also optional. Il est plus  grand  que je ne  le  croyais. – Hes  taller  than I thought.Cela  vaut  moins que tu ne  le  penses. – Thats  worth  less than you think.Elle est  autre  quil ne  lespà ©rait. – Shes  different  than he hoped.Il nest pas aussi  stupide  quon  le  croit. – Hes not  as stupid  as people think.Ce nest pas gentil de  parler des autres  comme tu  le  fais. – Its not nice to  talk about others  like you do. 3. With Negative Expressions of Opinion and Desire: Ne Pas Penser, Ne Pas Vouloir, Ne Pas Croire Va-t-il  venir?  Je ne  le  pense pas. – Is he going to come?  I dont think so.Allez,  viens  avec nous!  Je ne  le  veux pas. – Come on, come with us! I dont want to. 4. With the Verbs Croire, Devoir, Dire, Falloir, Oser, Penser,  Pouvoir,  Savoir,  Vouloir Comme vous  le  dites,  ce  nest pas juste. – As you say,  its not fair.Viens  quand tu  le  pourras. – Come  when you can.Il pourrait  aider  sil  le  voulait. –  He could  help  if he wanted to. Tips and Notes When a direct object precedes a verb conjugated into a compound tense such as the passà © composà ©, the past participle has to agree with the direct object.   If youre having trouble deciding between direct and indirect objects, the general rule is that if the person or thing is preceded by a preposition, that person is an indirect object. If its not preceded by a preposition, it is a direct object.

An Unfortunate Incident

Lily was very excited. Her 1000-piece jigsaw puzzle was almost complete. She easily fit the final pieces into the puzzle. She had taken two weeks to complete the puzzle and she proud of her work. As she stared at the puzzle on the dining table,she heard her mother call to her. Her mother announced that dinner was almost ready. She asked Lily to remove her puzzle and set the table for dinner. Lily was about to remove the puzzle when the phone rang. It was her classmate Judy. Lily could not wait to gloat about her newly-completed puzzle. She decided that dinner could wait for a few more minutes and proceeded to chat with her friend for fifteen minutes. Meanwhile her mother had emerged from the kitchen with a pot of hot soup. She was aghast to find the dinner table still in a mess,while Lily chatted happily on the phone. She turned to scold Lily but she accidentally knocked into the chair. The soup spileed over,directly onto the jigsaw puzzle. Lily came running the moment she heard her mothers angry voice but it was too late. The soup had ruined a good portion of the jigsaw puzzle. Lily burst into tears at the sight of the damaged puzzle. She regretted not listening to her mother and realised her mistake,but the damage had already been done. When Lily related the incident to me, I was saddened that my friends hard work had gone to waste. If I had been in her place, I would have placed the puzzle in a safe place before leaving the table. I would also have finished my chores before attending to the phone call.

Re-engineering management Essay Example | Topics and Well Written Essays - 500 words

Re-engineering management - Essay Example In one smÐ °ll city, budget stÐ °ff members did Ð ° study of the purchÐ °sing process Ð °nd leÐ °rned thÐ °t they often spent $150 or more of stÐ °ff time to mÐ °ke Ð ° $5 purchÐ °se. The city reengineered the process. Now, depÐ °rtments Ð °re given responsibility to mÐ °ke Ð °ll smÐ °ll purchÐ °ses. EÐ °ch depÐ °rtment hÐ °s been issued Ð ° bÐ °nk credit cÐ °rd Ð °nd Ð °n Ð °pproved list of vendors. For Ð °ll purchÐ °ses under $1,000 with these vendors, there Ð °re no requisition forms, no purchÐ °se orders, no sign-offs or hÐ °nd-offs. StÐ °ff members Ð °re Ð °ble to buy whÐ °t they need, when they need it, Ð °t Ð ° competitive cost. EÐ °ch month, the bÐ °nk sends the finÐ °nce depÐ °rtment Ð ° tÐ °pe of Ð °ll city trÐ °nsÐ °ctions, Ð °llowing the city to reconcile purchÐ °ses Ð °gÐ °inst its own generÐ °l ledger system. The result: purchÐ °ses Ð °re mÐ °de promptly, equipment does not sit idle for lÐ °ck of smÐ °ll pÐ °rts, Ð °nd the city estimÐ °tes thÐ °t it is sÐ °ving thousÐ °nds of dollÐ °rs. The sÐ °vings in stÐ °ff time cÐ °n not even be cÐ °lculÐ °ted. UnfortunÐ °tely, reengineering enthusiÐ °sts cÐ °n be guilty of over-promising. The fÐ °ct is, process reengineering is not for everyone. In mÐ °tters of policy, public involvement, Ð °nd politics, there Ð °lwÐ °ys will be Ð ° need for extensive consultÐ °tion Ð °nd meetings. If you streÐ °mline those processes too much, the public mÐ °y perceive thÐ °t it is being left out. Ð lso, when Ð °n orgÐ °nizÐ °tion is going through Ð ° crisis, BPR Ð °nd other innovÐ °tions Ð °re inÐ °ppropriÐ °te, even though the crisis mÐ °y force people to tÐ °ke Ð ° fresh look Ð °t how they do business once the crisis is over. In such highly contentious controversies Ð °s bÐ °ttles between environmentÐ °lists Ð °nd developers, Ð ° highly streÐ °mlined process mÐ °y cÐ °use more problems thÐ °n it solves. Ð s it wÐ °s commented, process reengineering includes chÐ °nges in five mÐ °jor pÐ °rts of business: strÐ °tegy, process, technology, orgÐ °nizÐ °tion Ð °nd culture. Within these

Domestic Violence Against Women Research Paper Example | Topics and Well Written Essays - 1500 words

Domestic Violence Against Women - Research Paper Example This paper talks about women and children that are in great danger of abuse in the societies where they should obtain maximum protection. The persons expected to bring up the members of the family and provide the necessary care and protection are becoming bully and source of threat to other member’s life. The victims are unable to make their own decisions or voice their opinions because of fear for further consequence. They don’t receive their human rights and their lives are stolen by the ever-present threat and violence. The society needs to address a number of issues that concern the prevention of abuse of females and spread of AIDS among the same. Promoting and protecting the rights of the women in the various aspects of life such as education, employment opportunities, and balancing of power in relationship can reduce violence upon women. Promoting the rights of women enhances their status in the society and protects them from violence. Transforming gender roles can also be an effective method of protecting persons against violence and AIDS prevalence. The society should change the perception where the women should be innocent and submissive when it comes to sexual matters. Challenging harmful gender roles can prevent the spread of HIV and violence against the females. Another effective method of reducing the rates of violence among the female gender is through increasing education and awareness among all society members. Educating a girl child makes her aware of his rights, thus she is less vulne rable to getting exposure to violence and abuse.

Differences between men and women Essay Example for Free

Differences between men and women Essay It is beyond reasonable doubt that the lives of men and women are different . To be identified as either male or female is one of the fundamental point in anybody’s identity. Debate has been raging on as to whether the differences between men and women are either biological or they are purely as a result of our socialization process, that is, they are socially constructed. Social constructionists and feminists believe that gender roles and hence the differences between the sexes are completely arbitrary. To them biological preferences are not relevant. On the other hand essentialists are of the idea that gender roles are purely brought about by biological differences, and are not modified by the social adaptations in the different societies. Further arguments points out that the differences between men and women are brought about by socialization process in the societies which are dominated by men. This argument has been presented by the feminists who are of the idea that the patriarchal system has dictated the types of roles that women should play and these roles tend to be feminine in nature. To them biology has nothing to or little role to play as far as abilities and sex roles are concerned. The idea of male and female sexes is a myth according to the feminists’ writers. (Moi 1999:89) In his book titled Why men rule, Steven Goldberg (1993) maintains that despite the fact that biological differences between men and women exist there is no inferior or superior sex. He believes that each of the genders has strong and weak points. He attributes the biological differences that exist between the two sexes to be hormonal and genetically driven. The hormones that are found in either a man or a woman determine their behavior hence the differences between the two sexes. (Goldberg 1993:67) Psychologists and biologist believe that the differences between men and women are largely attributed to the chromosomes and hormones in our bodies. They hold the notion that females and males are different right from the time conception takes place. The differences are evident in the materials that carry the characteristics traits of each individual which are passed on to the offspring from the parent. As the fetuses continue to grow in the womb further sex differences occur as the female and male features start to be more prominent. The male has more testosterone while the females on the other hand acquire estrogen. (Goldberg 1993:78). The two hormones have great effect on the behavior of the two sexes. To some extent this explains why the boys play with the toys while the girls are inclined more towards playing with the dolls. Psychologists argue that this is largely due to the hormones which control their minds making them behave in a certain way which the society has come to regard as either feminine or masculine. (Goldberg 1993:87) Sociologist concentration is more inclined to the evidences which suggest that the differences are as a result of socialization process as opposed to the psychologists and biologist who believe that the situation arises due to the physiological process. Sociologist argue that if the differences were largely due to physiological configurations of female and male then across all cultures all women or men should be expected to play the same roles in their societies. Since this is not the case, their argument is that different cultures dictate the roles that men and women will play in the society. This explains the differences that exist in various cultures as far as gender roles are concerned in different communities in the world. When a child is born in a given culture the reception given is determined whether he is a boy or a girl. The type of clothes bought will be dictated by the sex of the child. (Moi 1999:123)Though biology is used to determined the upbringing of the child, it has been argued that the way boys and girls are brought up may be the same but the enculturation in the society will impart some roles which will determine the roles each expects to perform in the society. As the child grows he or she learns fundamental things. They incorporate that fatherhood and motherhood are institutions which are different are designations and have very different implications. They learn that mothers are the women while their fathers are the men and they perform different roles at family levels and also in the outside world. Simultaneously they learn that boys are expected to play rough while the girls should be nice. (Moi 1999:134) The notion that they are expected to do different things is incorporated in their minds as they grow . Therefore the children copy what goes on in their culture and this is what shapes them up in the rest of their lives. The process of socialization shapes them as they behave as their mothers and fathers or such kind of figures in their lives. It is believed that both nature and nurture have a great role towards the development of male and female attributes. Nature represents the environment in to which one is brought and this is largely the culture. Culture dictates all aspects of human life the dressing mode, our eating habits, roles we perform among other things. Nurture is represents the ways were are brought up which again is determined by the culture of a given society. If as a child one is brought up in an environment where the different gender roles are not emphasized, he or she will not appreciate the differences that the society puts on both men and women. Though one must appreciate that anatomically men and women are different, this should not be used as basis of placing women at a disadvantaged position due to the stereotypes that have existed. Labeling women as weak, emotional and many other terms that places women at a lower position in comparison with men are all derived from the anatomical differences that exist between the two sexes. Biological differences between men and women are complimentary in nature so that the each can work together for the sake of making the lives of each other better. (Moi 1999:189) Argument that hormones and chromosomes dictate the way we behave only serves the interest of those who want to maintain the status quo, where women remain subordinate to the men. These biological chemical exist only to play some vital roles in our bodies rather than dictating the roles that men and women are supposed to play in the society. The chemical help the bodies to function properly taking into the consideration that man and women have different anatomical features. Testesterone plays a vital role in enhancing male features but does not influence the way he is expected to behave by the society. Male behavior is largely from the observation rather than the chemicals in his body. The same cases apply to the women. The fact that men and women have are different biologically is purely acceptable in all quarters but this only represents the sex differences. The roles played by men and women is largely determined by the socialization process which part and parcel of the culture in question. work cited Moi, T. What is a woman Oxford, Oxford university press (1999)

Juvenile Recidivism Essay -- delinquency, rehabilitation, Risks Assess

Introduction: Recidivism or, habitual relapses into crime, has time and time again proven to be an issue among delinquents, which thereby increases the overall juvenile prison population. This issue has become more prevalent than what we realize. Unless a unit for measuring a juvenile’s risk of recidivism is enacted and used to determine a system to promote effective prevention, than the juvenile prison population will continue to increase. Our court system should not only focus on punishing the said juvenile but also enforce a program or policy that will allow for prevention of recidivism. So the question remains, how can recidivism in the juvenile prison population be prevented so that it is no longer the central cause for increased juvenile delinquency? Simply put, we must create a means of measuring juvenile’s level of risk and in turn, form an effective rehabilitation program that will decrease their risk level for future recidivism. Show the problem exists: â€Å"Critics of the juvenile justice system claim that approximately 500,000 youths who move through to the nation’s pretrial detention centers each year—70 percent of them nonviolent offenders—are thousands too many and that this experience may even increase the chances that they will commit more crimes and go â€Å"deeper† into the system† (Hardy 2007). These numbers are staggering. Of these half a million youths 350,000 of them will be re-incarcerated in just a matter of 12 months or less. This is an epidemic that can no longer be avoided. The arrest rates for juvenile violent offenses have also significantly increased over the past few decades with a 61% rise in arrests for violent offenses, even despite the fact that violent offenders are a relatively small proportion... ...OF THE EDUCATIONAL PROGRAMS HELD FOR JUVENILE DELINQUENTS IN TURKEY. Education, 130(3), 384-398. Furniss, J. (2009). Fighting for the Futures of Young Offenders. Corrections Today, 71(3), 36. LU, A. (2011, October 30). Jailing Fewer Would Trim County Costs, Official Says. New York Times. p. 25B. Tulman, J. B. (2008). Time to Reverse the School-to-Prison Pipeline. (Cover story). Policy & Practice (19426828), 66(1), 22-27. Mulder, E., Brand, E., Bullens, R., & Van Marle, H. (2010). A classification of risk factors in serious juvenile offenders and the relation between patterns of risk factors and recidivism. Criminal Behaviour & Mental Health, 20(1), 23-38. doi:10.1002/cbm.754 Teitelman, R. B., & Linhares, G. J. (2013). JUVENILE DETENTION REFORM IN MISSOURI: IMPROVING LIVES, IMPROVING PUBLIC SAFETY, AND SAVING MONEY. Albany Law Review, 76(4), 2011-2017.

Conjoined Twins

Conjoined twins happen once in every 200,000 live births (Maryland). Conjoined twins are identical twins whose bodies are joined in utero. Most are stillborn and others are born with severe abnormalities that make living a normal life almost impossible. The survival rate of conjoined twins is between 5 percent and 25 percent (Maryland). The most common form of conjoined twins is thoracopagus twins. These types of twins share the same heart. Some of the other types of conjoined twins include omphalopagus in which the twins are conjoined at the lower chest but no heart is involved.Parasitic twins are when twins are asymmetrically conjoined. One twin is dependent on the larger twin for survival. Another type of twin is the craniopagus twins in which the skulls are fused together. Surgical separation of conjoined twins is a risky procedure and requires extreme precision. Success rates have been improving but it is still rare. Surgical separation is often the only way that the conjoined t wins can survive. The success rates of separation make it difficult though to make this decision. Separation often results in one or both twins deaths. This leads to the ethical dilemma on whether to separate conjoined twins.Recent research has found that the quality of life for conjoined twins is often higher than is commonly supposed. There have been many different controversial cases regarding the separation of conjoined twins. A noted case is the â€Å"Jodie† and â€Å"Mary† judicial decision. Jodie and Mary were a set of combined twins that were brought to the court of appeals in England. Mary was dependent on Jodie for survival because many of her vital organs were within Jodie’s skeletal structure. The twins’ parents were devout Catholics and were against the separation of the twins, despite the doctors wishes.The physicians decided to bring the matter the courts. The judicial decision was to separate the two and this ultimately led to Mary’ s death. Jodie survived and is still doing well after a year (Kaveny). The case of Jodie and Mary caused many ethicists to look at the ethical and legal issues regarding surgical separation. The article â€Å"One into two will not go: conceptualizing conjoined twins† responds to the judicial decisions following the surgery. The article discusses three conceptual possibilities. One possibility is that one twin is a person and the other twin is just an extra body.This allows for an easy decision which involves separation and the survival of one twin. Another possibility is that the two conjoined twins are two separate physical beings. A third possibility is that the twins are psychologically different people but they share the same body, so neither has rights over the body. Another article, â€Å"The Case of Conjoined Twins: Embodiment, Individuality, and Dependence,† Cathleen Kaveny analyzes the same case and discusses two different views of embodiment. The two differen t views are the â€Å"Bodily Distinctness View† and the â€Å"Bodily Relatedness View. Kaveny discusses both views and their role in making an ethical decision regarding separating conjoined twins. There are many reasons to keeping twins conjoined. Conjoined twins are two separate people with their own personalities. So much has been done to accommodate for their lifestyle and make it easier for them to live a normal life. The twins become close with each other along with their parents and others. If the twins are old enough, separating them can often lead to psychological issues from the separation and guilt that comes with losing a twin.Guilt and separation issues also happen with parents and those in charge with making the decision. Losing a child is extremely devastating and that is ultimately what the parents are doing. Most often one twin can survive but the other will die. The quality of life of the twins has to bad enough that risking one life or possibly two will be worth it. There are also many reasons for surgically separating conjoined twins. Conjoined twins often need to be separated in order to survive. Separating the conjoined twins can help to save one or possibly both twins. It is also allowing for one or both to have a normal, long life.Separation can guarantee survival for at least one twin which seems to be the most beneficent. A good quality of life for at least one person seems to outweigh a bad quality of life and possibly a shortened life of two conjoined persons. One ethical principle relating to the issue is beneficence. Beneficence means to do what is good. Beneficence is tough when it comes to the separation of conjoined twins because of the many issues that lie in the decision. The beneficent principle goes hand in hand with the utilitarian theory which is making a decision that brings about the most benefit to the most people.Both choices have beneficent aspects. Keeping the twins conjoined is good for the parents of the c hildren, the children, and anyone who is close with them such as family and friends. It can make them happy and help them psychologically. Separating the twins can be good for the parents and the twins if they survive and get to live a productive and good life. It also is good for the community to have someone who is productive and capable of taking care of themselves in the community. According to the beneficent principle it seems that separating the twins will do the most good for the most people.Another ethical principle relating to the issue is autonomy. Autonomy states that people should be allowed to reign over themselves and make their own decisions. This means that making a decision to separate the twins is up to the parents or the twins according to their age. This is one of the reasons that the ‘Jodie’ and ‘Mary’ case is an ethical issue. The debate is that the decision should ultimately be the parents due to the autonomy principle. The surgical s eparation of conjoined twins is a much debated topic on what the best choice is and who is ultimately in charge of making this decision.The decision will most likely never be made and it will be a highly debated topic for as long as conjoined twins are being born. Doctors, parents, and government officials will always be debating on whose decision it is to separate conjoined live twins. After doing research on the ethical issues surrounding the separation of conjoined twins, I have formulated many opinions on this dilemma. The best way to resolve the dilemma, I believe, is to leave the decision of separating conjoined twins to the parents or the twins. Taking the decision to the courts and trying to go above the parent’s choice seems ethically unfair and wrong.Leaving the decision to the parents seems to be the most beneficent and regards the ethical principle of autonomy. I am undecided on whether the best decision would be to separate the twins or keep them conjoined. There were many ethical issues surrounding this dilemma and the pros and cons for both sides were just too complicated for me to make a complete decision. The decision would be a tough one This conclusion was reached after reading the articles about the ‘Jodie’ and ‘Mary’ case and reading research on other cases. Both articles that I have chosen bring up many points regarding both sides of the argument.One article was focused on the choice of whether to separate conjoined twins or keep them conjoined and the other article discussed the ethical reasons on not allowing the parents to decide the fate of their own children. The success rates of separation are low but the quality of life for the separated twins is much more. Bibliography 1. Bratton, M. Q. , and S. B. Chetwynd. â€Å"One into Two Will Not Go: Conceptualising Conjoined Twins. † J Med Ethics 30 (2004): 279-85. 2. Kaveny, Cathleen M. â€Å"The Case of Conjoined Twins: Embodiment, Individuality, a nd Dependence. † Theological Studies (2001): 753-86

Plant #2

1) Using budget data, 176,087 iPhone 4’s must be completed on a monthly basis in order for Danshui Plant No. 2 to break even. The first step is to calculate the contribution margin which is equal to the budgeted revenue, $41,240,000, minus the variable costs, $40,412,000, which gives us a contribution margin of $828,000. If we divide this number by the number of units, 200,000, we find the contribution margin per unit to be $4. 14. Now, all we need are the fixed costs, which are budgeted as $729,000 per month. Plugging these values into the break-even point formula we find BEP=729,000/4. 14=176,087 units. ) Using budget data, the total expected cost per unit is $205. 70 and the actual cost per unit is $211. 94. Since manufacturing and shipping are both taken into account we need to focus on both variable and fixed costs. To find the total expected cost per unit we must add the budgeted variable costs, $40,411,000, and add them to the budgeted fixed costs, $729,000, and divide the sum of these numbers by 200,000 units. This gives the result of $205. 70 expected cost per unit. To find the actual cost per unit the process is the same except we use the data from the actual column in exhibit three.So we have the variable costs at $37,412,000, add the fixed costs of $736,000 to this number, then divide by the number of units, 180,000, and we find the actual total cost per unit to be $211. 94. 3) In order to prepare a flexible budget for 180,000 iPhone 4’s you can either use exhibit 1 and values and multiply them by the number of units, 180,000, or you can do what I did, which is take the values in the monthly budged section of exhibit 3 and multiply them by 9/10 which is the simplification of 180,000/200,000.Here are all the values I calculated: Revenue:$37,116,000 Flash Memory:$4,860,000 Application Process:$1,935,000 Chips-Phone:$2,529,000 Gyroscope:$468,000 8 Other Chips:$12,771,000 Total Variable Costs From Materials:$22,563,000 Variable Supplies an d Tools Labor:$11,256,300 Assembly and Packing:$2,359,800 Shipping:$190,800 Total Variable Costs:$36,369,900 Factory Rent:$400,000 Machine Depreciation:$150,000 Utility Fee and Taxes:$52,000 Supervision:$127,000 Total Fixed Costs:$729,000 Total Costs:$37,098,900 Net Income:$17,100.The variance for each respective value (in order) is to be indicated by an H or L. H meaning that the actual value is higher than the flexible budget value, and L meaning that the actual value is lower than the flexible budget value. The variances are 0 units, $360,000H, $389,000H, 0, 0, 0, $128,000L, $261,000H, $48,700H, $732,200H, $200H, $1,042,100H, 0, 0, 0, $7,000H, $7,000H, $1,049,100H, $689,100L.

Prescriptive Approach To Decision Making Essays

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Financial Economics Assignment Example | Topics and Well Written Essays - 1000 words

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