October Sky Summary Essays

Review of Part 3 of Omnivores Dilemma free essay sample

FoodReview of Part 3 of The Omnivore’s Dilemma ENGL-135 Advanced Composition Professor Edmondson William McGuire In Part 3, Chapters 15, 16, and 17 of The Omnivore’s Dilemma, Michael Pollan investigates looking scrounging for changed nourishments, the morals of chasing creatures and gathering the meat from them, and giving a concise investigate what realized the oddity of The Omnivore’s Dilemma. Sections 15, 16, and 17 raise a great deal of valid statements about scavenging and chasing and Pollan gives through detail and research on the themes, however after perusing these parts you think that its lacking substance that will keep you connected with and the material can be truly dry on occasion while you get a tad of disruption from irregular subjects. Section 15 of Omnivores Dilemma was a short part on how Pollan is getting ready to make a dinner from the entirety of the scavenging gatherings. Natural products, vegetables, growths, and meat were the parts that made up this feast, he needed to discover and assemble enough from each gathering to make his first. We will compose a custom article test on Survey of Part 3 of Omnivores Dilemma or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Pollan had recently moved to California, so his newness to the zone was a drawback, so he chose to recruit an ally to help him on his journey. Part 16 takes the peruser to an alternate scene, Pollan talks about the beginnings of The Omnivore’s Dilemma through an examination paper that was written in 1976 by Paul Rozin and titled The Selection of Foods by Rats, Humans, and Other Animals. Pollan communicates that we are so like rodents that we are omnivores, yet not at all like rodents, we have lost our impulse of picking food and follow ads as our guide. He at that point proceeds to propose that the issues come from industrialist gains and the quest for income. In section 17 we are reclaimed to Pollan on his scavenging journey he began in part 15. This section takes a gander at the morals of chasing and eating creatures that are not prepared in handling plants like we are so use to seeing. Pollan raises thinking on why he is a meat eater and fights with the battle on if eating meat at a steakhouse is ethically right and moral. He broadly expounds on the manner in which the creature lived and if the creature had a long, upbeat, sympathetic life. The creator presumes that in the event that we turn away from how the animal goes from being on the ranch to a cooler in the grocery store at that point individuals turn veggie lover and on the off chance that we can’t turn away, at that point we need to figure out how to acknowledge it and decide whether the animal persevered through a lifetime of torment. Section 3 in the book meets two out of the three normal desires and shows some solid unmistakable wording to give you a feeling of symbolism when you read certain pieces of the book just as give you a decent understanding on the point he is attempting to get over. A case of one of the explanations that he uses to paint an image for you and attempt to bring you there is â€Å"I started to see things. I saw the delicate yellow globes of chamomile edging the way I climbed most evenings, and spotted bunches of miner’s lettuce off in the shade (Claytonia, a delicious coin-molded green I had once developed in my Connecticut nursery) and wild mustard out in the sun. (Angelo called it rapini, and said the youthful leaves were tasty sauteed in olive oil and garlic. ) There were blackberries in blossom and the incidental eatable feathered creature: a couple of quail, a couple of pigeons. (Pollan, pg. 285) Another quality in this book is the topic that relates to what the writer is attempting to pass on to the peruser, Pollan is attempting to show the perusers that the manner in which we use to acquire and eat food is ever changing and will proceed to change and we are anything but difficult to impact in accordance with our weight control plans, he does well in keeping to the subject of his book. The shortcomings of Part 3 spread two of the three normal desires and they are the absence of commitment for the peruser and the request where the topic is introduced. This book isn't custom-made for somebody who wants to understand dream or activity, something that will leave you holding tight the edge of your seat needing more. Rather what you get is somebody enumerating his encounters and research that bolsters a ton of his thoughts, morals of eating creatures, and corn sex, tsk-tsk no blasts or hero/enemy battle. I ended up snoozing off a couple of times feeling like I was in a farming talk or science class. The topic is spread out well in certain pieces of the book, yet Pollan bounces around a great deal with the material, for example, in part 15 he is searching for food then section 16 is about an examination article that gave him motivation to compose The Omnivore’s Dilemma, and afterward part 17 is about his ethical clash of eating steak at a steakhouse and whether the creature needed to endure to get to his plate. I think the book needs some improvement in such manner so the writer isn't hopping to various points aimlessly. In The Omnivore’s Dilemma, the writer Michael Pollan is to some degree fruitful in fulfilling the normal desires for the sections I have perused, one of the desires is both a quality and a soft spot for this piece of the book. I believe that the book in general doesn't fulfill the normal desires with the enormous one being commitment, there will be individuals who are keen on this book however it is just a little feature of the perusers out there today. The book delivers on the utilization of symbolism and the topic remains on point more often than not and bolsters his thoughts and speculations. Later on to some degree 3 in the following three sections he goes on the chase and he explains on the historical backdrop of pigs that are not local to California and his sentiments after the kill. He at that point discovers some wild mushrooms to combine with the meat he has gained from reaping the pig and discusses his experiences attempting to discover non-noxious mushrooms; and the last section presents the creator setting up the feast with the entirety of the parts he has scavenged for and gathered. Works Cited Pollan, M. (2006). The Omnivores Dilemma. New York, New York: Penguin Books.

Book Riots Deals of the Day for September 9th, 2019

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ESL Improve Your English Telephone Skills

Speaking on the telephone can be a challenge to all students. There are many reasons for this: There is no body language.People are often nervous when speaking on the phone.People might speak quickly and be difficult to understand. Practice your telephone skills using the short  English  conversations provided below that focus on several everyday situations. Print these telephone scenarios for use in class or share telephone conversations with your friends online. For example, you could Skype your friend, navigate to a telephoning English practice page, and rehearse together by each taking a role, exchanging roles, and practicing a few times.   Telephone Tips Practice each dialogue with a friend or classmate a few times. Next, write your own telephone dialogues, go into another room, and use your smartphone to call your partner. Practicing by using a real phone will make future conversations with native speakers much easier. After youve practiced with a friend, try these tips: Call local businesses:  The best way to get better is by practicing calling various stores or businesses. Before calling, jot down a few notes on the information you would like to find out. Use your notes when you call the stores to help you feel more confident when you speak.Call yourself:  To practice leaving messages, call yourself and leave a message. Listen to the message to see if you can understand the words clearly. Play the recording for a native-speaking friend to see if she understands the message you have left.  Introduce yourself properly: When on the phone, use This is... rather than I am... when introducing yourself in English.   Dont be shy about asking  the speaker (politely) to repeat names and numbers to ensure that you get the right information. Repeating names and numbers will help slow speakers down. Key Vocabulary Before practicing the following dialogues, familiarize yourself with the following terms, which are common to many telephone conversations: This is ...May (Can, Could) I speak to...?Im calling ...Hold the line a moment...put someone through...Whos calling...?take a messagecall, ring, phone Calling Someone at Work Caller:  Hello. This is [your name]. May I speak to Ms. Sunshine, please.Receptionist:  Hold the line a moment, Ill check if she is in her office.Caller:  Thank you.Receptionist:  (after a moment) Yes, Ms. Sunshine is in. Ill put you through.Ms. Sunshine: Hello, this is Ms. Sunshine. How can I help you?Caller:  Hello, my name is [your name], and Im calling to inquire about the position advertised on JobSearch.com.Ms. Sunshine:  Yes, the position is still open. Could I have your name and number, please?Caller:  Certainly, My name is [your name]... Leaving a Message Fred:  Hello. Could I speak to Jack Parkins, please?Receptionist:  Whos calling, please?Fred:  This is Fred Blinkingham. Im a friend of Jacks.Receptionist:  Hold the line, please. Ill put your call through. (after a moment)—Im afraid hes out at the moment. Can I take a message?Fred:  Ã‚  Yes. Can you ask him to give me a call? My number is 909-345-8965Receptionist:  Could you repeat that, please?Fred:  Ã‚  Certainly. Thats 909-345-8965Receptionist:  OK. Ill make sure Mr. Parkins gets your message.Fred:  Thank you. Goodbye.Receptionist:  Goodbye. Making a Doctors Appointment Caller 1:  Dr. Petersons office. How may I help you?Caller 2:  Id like to make an appointment to see the doctor.Caller 1:  Certainly, are you ill at the moment?Caller 2:  Yes, Im not feeling very well.Caller 1:  Do you have a fever or any other symptoms?Caller 2:  Yes, I have a slight fever and aches and pains.Caller 1:  OK, Dr. Peterson can see you tomorrow. Can you come in the morning?Caller 2:  Yes, tomorrow morning is fine.Caller 1:  How about 10 oclock?Caller 2:  Yes, 10 oclock is fine.Caller 1:  May have your name?Caller 2:  Yes, its David Lain.Caller 1:  Have you seen Dr. Peterson before?Caller 2:  Yes, I had a physical exam last year.Caller 1:  Yes, here you are. OK, Ive scheduled for 10 oclock tomorrow morning.Caller 2:  Thank you.Caller 1:  Drink plenty of warm fluids and get a good nights sleep.Caller 2:  Thank you. Ill do my best. Goodbye.Caller 1:  Goodbye. Making a Dinner Reservation Caller 1:  Good Evening Browns Grill. How may I help you?Caller 2:  Hello, Id like to make a dinner reservation for Friday.Caller 1:  Certainly, Id be happy to help you with that. How many people are there in your party?Caller 2:  Therell be four people.Caller 1:  And what time would you like to make a reservation?Caller 2:  Lets say at 7 oclock.Caller 1:  Im afraid we dont have anything available then. We could seat you at 6 oclock or 8 oclock.Caller 2:  Oh, OK. Lets make the reservation for 8 oclock.Caller 1:  Fine, 8 oclock on Friday evening for four people. May I have your name?Caller 2:  Yes, its Anderson.Caller 1:  Is that Anderson with an e or an o?Caller 2:  Anderson with an o.Caller 1:  Thank you. Great. I have a table for four for the Anderson party at 8 oclock on Friday evening.Caller 2:  Thank you very much.Caller 1:  Youre welcome. Well see you on Friday.Caller 2:  Yes, see you then. Goodbye.Caller 1:  Goodbye. Telephoning the School About Your Child Caller 1:  Good morning, Washington Grade School, this is Chris. How may I help you?Caller 2:  Good morning, this is Alice Smith, Im calling for my daughter, Judy. Shes not feeling well today.Caller 1:  Im sorry to hear that. I hope its not too bad.Caller 2:  No, no she has a little fever and a cough. Nothing too serious.Caller 1:  Well, I hope she feels well soon.Caller 2:  Thank you. Do you think I could get her homework for today?Caller 1:  Is there any specific class?Caller 2:  Im especially concerned about math and science.Caller 1:  OK, is it all right for me to give your email address to the teachers? They can then send the homework along later today.Caller 2:  That would be great. Do you have my e-mail on file?Caller 1:  Just a moment... We have chrispgmail.com. Is that correct?Caller 2:  Yes, that is correct.Caller 1:  OK, Ill make sure Mr. Brown and Ms. White get your message and email.Caller 2:  Thank you very much.Caller 1:  I hope Judy feels well soon.Caller 2:  She should be fine by tomorrow. Thanks for your help.Caller 1:  My pleasure, have a nice day.Caller 2:  Thank you. Goodbye.Caller 1:  Goodbye. Asking a Question about a Bill Caller 1:  Good afternoon, Northwest Electricity, how may I help you?Caller 2:  Good afternoon, this is Robert Tips. I have a question about my electricity bill this month.Caller 1:  Id be happy to help you with that Mr. Tips. Can I have your account number?Caller 2:  Im afraid I dont have that with me.Caller 1:  Its no problem. Ill just look your name up in our database.Caller 2:  Great.Caller 1:  Could you give me your address as well?Caller 2:  Its 2368 NW 21st Ave., Vancouver, Washington.Caller 1:  Yes, I have your account up on my computer. How may I help you?Caller 2:  The last bill I received seemed too high.Caller 1:  Yes, I see that it was considerably higher than last year. Did you use more electricity?Caller 2:  No, I dont think we used any more electricity than the year before.Caller 1:  OK, Ill tell you what I can do. Ill mark this and have a supervisor take a look at the account.Caller 2:  Thank you. When can I expect an answer?Caller 1:  W e should have an answer for you by the end of the week. Ill give you an inquiry number.Caller 2:  OK, let me get a pen... OK, Im ready.Caller 1:  Its 3471.Caller 2:  Thats 3471.Caller 1:  Yes, thats correct.Caller 2:  Thank you for your help.

The Government Wants Your Dna Database Generated By...

The government wants your DNA, yes or no? This has been the talk of the town after Major-General Wesley Wong, Second Minister for Law, announced plans for expanding the existing DNA database generated by forensic investigation to cover the entire population for the purpose of solving and controlling crime and terrorism. Understandably, many concerns arise when such confidential and sensitive personal data are stored indefinitely on a DNA database. Who could guarantee that this information would not be used in ways that threaten people’s individual privacy and rights and that of their families? Access to an individual’s forensic DNA profile can track the individual or his relatives, and reveal more detailed information about his health. This carries many serious implications to the individual. However, there are currently no international safeguards that would protect people’s privacy and rights and prevent miscarriages of justice. Personal information is at stake with this new move. This seems to be the primary concern of the people, with many writing in questioning the safety of such private information. These concerns do not relate solely to the storage of DNA profiles and samples, but also to the other information that may be kept. DNA contains highly sensitive personal information, such as inheritable genetic disorders that could be accessed and revealed if the sample is re-analysed. That being said, the law could demand that the physical samples be destroyed as soonShow MoreRelatedPattern of Thesis11382 Words   |  46 Pagesbegging anyone to notify the ones who posted them if they have seen the missing person. Sometimes, other people post over the notices of missing people and so, the missing people are not known. There are even times that the missing person simply does not want to be found and went away to a distant land. With such diverse circumstances, how can one find someone who is missing if he or she moved to a distant place, far 5 away from the place they were last seen? Are these numerous and repetitive posts stillRead MoreSources of Ethics20199 Words   |  81 Pagesin the Bible. The ethical commands in this are: †¢ Honour our father and your mother, that you may have a long life in the land which the lord, your God, is giving you. †¢ You shall not kill †¢ You shall not commit adultery †¢ You shall not steal †¢ You should not bear false witness against your neighbours †¢ You shall not cover your neighbour’s house. You shall not covet your neighbours wife, nor his male or female slave, nor his ox or ass, nor anything elseRead MoreHbr When Your Core Business Is Dying74686 Words   |  299 PagesTOP-TEAM POLITICS†¦page 90 WHEN YOUR CORE BUSINESS IS DYING†¦page 66 Y GE SE PA IN DS CK R M WA A 53 www.hbr.org April 2007 58 What Your Leader Expects of You Larry Bossidy 66 Finding Your Next Core Business Chris Zook 78 Promise-Based Management: The Essence of Execution Donald N. Sull and Charles Spinosa 90 The Leadership Team: Complementary Strengths or Conï ¬â€šicting Agendas? Stephen A. Miles and Michael D. Watkins 100 Avoiding Integrity Land Mines BenRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 PagesExploration and Analysis of Data, by Roxy Peck and Jay Devore, may be a more appropriate choice. Except for the treatment of probability and the omission of the Graphing Calculator Explorations, it parallels the material in this text. Please contact your sales rep for more information about this alternative and other alternative customized options available to you. New to This Edition There are a number of changes in the Third Edition, including the following: ââ€"   ââ€"   ââ€"   ââ€"   ââ€"   ââ€"   MoreRead MoreOrganisational Theory230255 Words   |  922 PagesIndex 466 Supporting resources Visit www.pearsoned.co.uk/mcauley to find valuable online resources For Instructors †¢ PowerPoint slides that can be downloaded and used for presentations †¢ Additional exercises For more information please contact your local Pearson Education sales representative or visit www.pearsoned.co.uk/mcauley . Preface Introduction Over the past hundred years or so, Organization Theory has developed into a distinctive social science discipline. It is a body of thinking

Reading and Comprehension Free Essays

Resource: Ch. 7 of Keys to College Studying Read â€Å"8 Secrets to a Knockout Business Presentation† using the SQ3R method. Answer the following questions to assess how well you followed the SQ3R method, and whether it helped. We will write a custom essay sample on Reading and Comprehension or any similar topic only for you Order Now Note: Your grade for the assignment will depend on the quality and honesty of your responses and not on how successful you felt you were. ? What was the main point of the written piece? ? What did each section deal with? ? What questions did you ask yourself as you were reading? ? How can you change your note taking skills for the future? What would you do to retain this information for later use? ? How might the SQ3R method help you improve your reading comprehension and retention skills? Gen/105 Week 7: Reading and Comprehension Project 1. The main point of this written piece was to tell the reader what the eight most successful secrets were to delivering a knockout presentation in your business affairs. A lot of people at companies just make boring PowerPoint slides and it has so much irrelevant information that the point of the meeting is masked by a weak presentation. This article shows what to do and how to make a great presentation. 2. Each section of this paper dealt with a new and exciting way to capture the attention of a viewer of your business slides. The writer states to â€Å"dig deep† by adding new information and giving more to the viewer. â€Å"Avoid Info overload† shows that too much information can be detrimental to a project, people can bored and wander off. In the section â€Å"Practice Delivery†, it talks about how to memorized your speech and practice what you are saying. This will avoid mistakes, mishaps and fumbling with words. Also, the writer says to â€Å"forget comedy†, by leaving the humor out the project is more professional and shows that you are serious. By â€Å"pick powerful props† shows your audience that memorable ideas and notions can be obtained by using props, so the audience can remember ideas and thoughts associated with the presentation. Another secret is to â€Å"minimize you†, this means take out information relating to you or the business, because people already know what this information is. It waste space and time, and people can get sidetracked. â€Å"Speak the Language† notes that speaking as you always do will help minimize confusions with acronyms and abbreviated words. Be professional but make sure everyone can understand what is been said. Last but not least, â€Å"simple slides† states that you should use slides in your presentation to highlight important information and key words, don’t let the slides overrun the presentation. 3. The questions that came to mind when I was reading was significant. They dealt with how to maximize information during presentations and how do I apply material that are useful in my projects. I don’t want to use unnecessary information that is irrelevant. I also asked myself if using pictures and props were a good idea. I found out that these two tools are necessary to keep the audience engaged in what you’re talking about. . I feel like that I have great note taking skills. I always note key words and phrases. If I have a long or difficult reading I always break it down in paragraphs and take notes on key sentences. I also use an outline format which helps greatly. It is almost like the article written in my own language so I can understand it better. I always u se my notes to go over information instead of trying to re-read an entire article to find important facts. 5. I will use notes to retain this information for later use. My notes can be very well written as well as the reading, with the same information available. I always keep notes to look over for extra information and key points. 6. I think the SQ3R method does help my reading and comprehension skills improve. By skimming the article I mentally note key words and phrases. I can see how each paragraphs ends and if there are any vocabulary words noted. Noting questions is helpful as well. Keeping in mind question I would ask about the article will help me find an answer to it within the paper. I believe the method does help a lot especially when it comes to larger papers or article that I need to comprehend. How to cite Reading and Comprehension, Essay examples

Management Essays (287 words) - Marketing, Luxury Brands, Fashion

Promotion Strategies 1. Personal selling Gucci has build good customer relationship. 2. Advertising Gucci has a variety of advertising means. Major advertising means are spread in magazines, especially fashion magazines, and television commercial. Fragrances, eyewear and watches owns a large proportion in Gucci?s television commercial. Apart from TV commercial and magazine spreads, Gucci also capture the attention of pedestrian by placing larger banners along the highways. The shop design of Gucci is also one of the major advertising means used by Gucci. Like in Shanghai and Hong Kong, Gucci uses big neon light and extravaganza shop design in order to attract customers. 3. Sales promotion In general, Gucci has two seasonal promotions a year, usually in June and December. With attractive discount rate on some seasonal items, it attracts a wider range of customers visiting the stores. Seasonal promotion is one of the major ways to attract customers that will not reach Gucci during normal days. And it does not only aim at attracting customers to buy discounted products, but also other hot items. Hence, you can see more sales on duty during seasonal promotion, in order to attract those customers to shop around before they cash the chosen product. There will also be private sales before the seasonal promotions, in order to maintain customer relationship with major customers. In Hong Kong, usually you would see a long queue in front of Gucci stores in Canton road during seasonal sales, this practice can create a WOW effect to attract the attention of potential customers, and also encourage customers to stay longer time in the shops due to a higher cost of re-entering the shop, according to Professor. N.S. Cheung. 4. Direct marketing 5. Publicity

Evaluate the Nazis economic policies from 1933 ¡V 1939. essays

Evaluate the Nazis economic policies from 1933  ¡V 1939. essays It is almost a universal conception that Hitler deliberately provoked World War II for his personal desires. Some historians prove this belief by Hitler ¡s biography  ¡My Struggle ¡ (Mein Kampf) and his series of bold and aggressive foreign policies. While others confirm this notion by demonstrating the objectives of pre-war Nazis economic policies. They claim that Hitler immediately started carrying out rearmament program and various war-preparatory measures once he came to power in 1933. Because of his lack of planning and ignorance to the economic situation, he failed to prepare Germany for a major war by 1939, and he even failed to deal with Germany ¡s own economic problems in 1932. However, this claim is not well justified. In fact, Hitler did put a lot of emphasis on economic recovery in the first three years of his regime. It is not until 1936 did he start accentuating his warfare programs. As a consequence, considering the time duration, the progress that the Nazi leaders made with their policies, and the  ¡Blitzkrieg ¡ war aim proposed by Hitler, actually Hitler was very successful in arming Germany and making Germany ready for a series of short but speedy wars by 1939 when he invaded Poland. When Hitler came into the office in 1933 he faced an economically devastated Germany. Although the economic situation was improved with aids given by the United States, Germany still suffered a great deal from the Great Depression in 1929, and  ¡economic activity had recovered only slightly from the lowest point of the depression ¡ . Unemployment was the most serious problem at that time. Hitler understood very well that, with six million official unemployment registers and an estimate of a million more non-registered, it was absolutely impossible to rearm Germany at that stage. He also understood that, instead of rearmament  ¡recovery was the immediate priority ¡ . Therefore, on May 1, 1933, H...

Chemical Properties of Matter

Chemical Properties of Matter Chemical properties are any of the properties of matter that may only be observed and measured by performing a chemical change or chemical reaction. Chemical properties cannot be determined by touching or viewing a sample; the structure of the sample must be altered for the chemical properties to become apparent. Examples of Chemical Properties Here are some examples of chemical properties. Reactivity with other chemicalsToxicityCoordination numberFlammabilityEnthalpy of formationHeat of combustionOxidation statesChemical stabilityTypes of chemical bonds that will formMore examples Uses of Chemical Properties Scientists use chemical properties to predict whether a sample will participate in a chemical reaction. Chemical properties may be used to classify compounds and find applications for them. Understanding a materials chemical properties helps in its purification, separation from other chemicals or in identification in an unknown sample. Chemical Properties Versus Physical Properties While a chemical property is only revealed by the behavior of a substance in a chemical reaction, a physical property may be observed and measured without changing the composition of a sample. Physical properties include color, pressure, length, and concentration.

Marketing research Assignment Example | Topics and Well Written Essays - 1500 words

Marketing research - Assignment Example This paper will critically evaluate the theoretical aspects related to exploratory marketing research to find out some marketing information and to cover letter as well as questionnaire in research. In market research, exploratory research is considered as more appropriate when more information is required to analyze a problem, opportunity or market related phenomenon (Wiid and Diggines, 2010, p. 55). Exploratory research helps a marketer acquire more insights and develop understandings rather than collecting accurate and replicable data and this is perhaps the main reason why most exploratory researches involve in-depth interviews. To find out students’ opinion about the purchase of new digital music player or any other kind of trendy products, exploratory research is more appropriate and effective since it helps the marketer clarify ambiguous situations and thus to develop ideas that would be potential for business opportunities (Zikmund and Babin, 2006, p. 51). Exploratory research is normally conducted when the marketer has to develop new products or redesign the existing products by analyzing existing demands, customers’ feedbacks and reviews for the existing products or competitive products etc. From the marketing perspective, digital music player companies such as Apple Inc, Sony etc that want to identify some most significant variables that their customers use to decide on whether to buy their music players. The company may want to collect variables related to different segments of the market such as students, middle-aged, women etc. For the exploratory research to find out students’ opinion about digital music player, the company would require gathering information related to factors that either directly or indirectly affects customers’ decision making to buy digital music players. For exploratory research to find out students’ opinion about digital players, the researcher needs to collect information such as

African American Culture withing the NYPD Essay

African American Culture withing the NYPD - Essay Example There are various aspects that can be discussed about NYPD and this piece of work focuses on the culture within this police department with much emphasis being given to the African American culture and how it is portrayed within the police department1. Culture is basically a way of life of people and how people interact or relate with one another based on their different backgrounds in terms of race, ethnicity, nationality, beliefs and values, religion, language among other aspects that define a person or community. African American culture entails the cultural aspects or contributions of the Americans that are of African origin to the overall culture in the United States, which could be witnessed either as distinctive or as an integral part of the American culture. The African American culture is an aspect that has got its origin in Africa has had a substantial influence on the American culture through the assimilation of various cultural values most of which are beneficial. Cultural differences among people has been linked with differences in how people treat one another and this is also evident within the New York city police department where there is a very great difference in how the African Americans are treated as compared to people of other races. This, for example, can be seen in the ranking within the department among other issues in regard to general treatment where they are even accused falsely and treated in an inhumane manner to an extent of being killed illegally. The African American culture has been experienced in different ways within the NYPD. A good example is that concerning the music industry specifically rap and hip-hop. New York has been known as the capital of hip hop which has created the hip hop generation. The African American culture has facilitated the use of the hip hop music to perpetrate many aspects some of them being political in nature making it a point of concern to the New Yolk

American History X :: essays research papers

In many ways, the media must be involved in ethnic and racial issues. The media is to provide the public with information useful to them. The media is on the public’s side. Racial stereotyping is a problem that is out in the public. Drugs, teen pregnancy, child abuse and rape are also problems that affect the people of the world everyday. The media has a job to make these issues aware to the people and possibly put together a form of solutions. Some ways of addressing issues are blunt and harsh but so are the problems. I don’t think the media can address the issue of racism without stepping into a stereotype somewhere but I also believe the media is obligated to address the obvious false stereotypes and offer ways to terminate them as well. American History X is a movie that directly addresses the issue of race and deals with some very serious issues in a small town. There are a group of white kids that have been influenced by Adolf Hitler’s beliefs and they are very hateful toward blacks, Jews, and any other race that is different than theirs. They all have Nazi signs tattooed on their bodies and their heads are completely shaved. There are very negative viewpoints in the first half of the movie toward blacks and Jews. The â€Å"N† word is used very freely and many of the actions of each group is quite accurate. Although this movie is very harsh and straight forward, their is a great amount of truth in all of the actions of each cultural group. One of the young white men witness a black man breaking into his truck and the black man ends up murdered in a very cruel manner. The movie is a lesson. A lesson about reality but also about how wrong reality can be. After spending years in prison, the attitude of this man is different toward black people and he has a hard time relaying this new attitude to his little brother back home and to the friends he had before going to prison.

Variable Cost and Contribution Margin

CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will change as a result of accepting the order. In this case, full product costs will rarely be relevant. It is more likely that full product costs will be relevant costs for long-run pricing decisions. 12-3Two examples of pricing decisions with a short-run focus: 1. Pricing for a one-time-only special order with no long-term implications. . Adjusting product mix and volume in a competitive market. 12-4Activity-based costing helps managers in pricing decisions in two ways. 1. It gives managers more accurate product-cost information for making pricing decisions. 2. It helps managers to manage costs during value engineering by identifying the cost impact of eliminating, reducing, or changing various activities. 12-5Two alternative starting points for long-run pricing decisions are 1. Market-based pricing, an important form of which is target pricing.The market-based approach asks, â€Å"Given what our customers want and how our competitors will react to what we do, what price should we charge? † 2. Cost-based pricing which asks, â€Å"What does it cost us to make this product and, hence, what price should we charge that will recoup our costs and achieve a target return on investment? † 12-6A target cost per unit is the estimated long-run cost per unit of a product (or service) that, when sold at the target price, enables the company to achieve the targeted operating income per unit. 2-7Value engineering is a systematic evaluation of all aspects of the value-chain business functions, with the objective of reducing costs while satisfying customer needs. Value engineering via improvement in product and process designs is a principal technique that companies use to achieve target cost per unit. 12-8A value-added co st is a cost that customers perceive as adding value, or utility, to a product or service. Examples are costs of materials, direct labor, tools, and machinery.A nonvalue-added cost is a cost that customers do not perceive as adding value, or utility, to a product or service. Examples of nonvalue-added costs are costs of rework, scrap, expediting, and breakdown maintenance. 12-9No. It is important to distinguish between when costs are locked in and when costs are incurred, because it is difficult to alter or reduce costs that have already been locked in. 12-10Cost-plus pricing is a pricing approach in which managers add a markup to cost in order to determine price. 2-11Cost-plus pricing methods vary depending on the bases used to calculate prices. Examples are (a) variable manufacturing costs; (b) manufacturing function costs; (c) variable product costs; and (d) full product costs. 12-12Two examples where the difference in the costs of two products or services is much smaller than th e differences in their prices follow: 1. The difference in prices charged for a telephone call, hotel room, or car rental during busy versus slack periods is often much greater than the difference in costs to provide these services. 2.The difference in costs for an airplane seat sold to a passenger traveling on business or a passenger traveling for pleasure is roughly the same. However, airline companies price discriminate. They routinely charge business travelers––those who are likely to start and complete their travel during the same week excluding the weekend––a much higher price than pleasure travelers who generally stay at their destinations over at least one weekend. 12-13Life-cycle budgeting is an estimate of the revenues and costs attributable to each product from its initial R&D to its final customer servicing and support. 2-14Three benefits of using a product life-cycle reporting format are: 1. The full set of revenues and costs associated with each product becomes more visible. 2. Differences among products in the percentage of total costs committed at early stages in the life cycle are highlighted. 3. Interrelationships among business function cost categories are highlighted. 12-15Predatory pricing occurs when a business deliberately prices below its costs in an effort to drive competitors out of the market and restrict supply, and then raises prices rather than enlarge demand.Under U. S. laws, dumping occurs when a non-U. S. company sells a product in the United States at a price below the market value in the country where it is produced, and this lower price materially injures or threatens to materially injure an industry in the United States. Collusive pricing occurs when companies in an industry conspire in their pricing and production decisions to achieve a price above the competitive price and so restrain trade. 12-16(20–30 min. ) Relevant-cost approach to pricing decisions, special order. . Relevant revenue s, $4. 00 ( 1,000$4,000 Relevant costs Direct materials, $1. 60 ( 1,000$1,600 Direct manufacturing labor, $0. 90 ( 1,000900 Variable manufacturing overhead, $0. 70 ( 1,000700 Variable selling costs, 0. 05 ( $4,000 200 Total relevant costs 3,400 Increase in operating income$ 600 This calculation assumes that: a. The monthly fixed manufacturing overhead of $150,000 and $65,000 of monthly fixed marketing costs will be unchanged by acceptance of the 1,000 unit order. b.The price charged and the volumes sold to other customers are not affected by the special order. Chapter 12 uses the phrase â€Å"one-time-only special order† to describe this special case. 2. The president’s reasoning is defective on at least two counts: a. The inclusion of irrelevant costs––assuming the monthly fixed manufacturing overhead of $150,000 will be unchanged; it is irrelevant to the decision. b. The exclusion of relevant costs––variable selling costs (5% of the sellin g price) are excluded. 3. Key issues are: . Will the existing customer base demand price reductions? If this 1,000-tape order is not independent of other sales, cutting the price from $5. 00 to $4. 00 can have a large negative effect on total revenues. b. Is the 1,000-tape order a one-time-only order, or is there the possibility of sales in subsequent months? The fact that the customer is not in Dill Company’s â€Å"normal marketing channels† does not necessarily mean it is a one-time-only order. Indeed, the sale could well open a new marketing channel.Dill Company should be reluctant to consider only short-run variable costs for pricing long-run business. 12-17(20–30 min. )Relevant-cost approach to short-run pricing decisions. 1. Analysis of special order: Sales, 3,000 units ( $75$225,000 Variable costs: Direct materials, 3,000 units ( $35$105,000 Direct manufacturing labor, 3,000 units ( $1030,000 Variable manufacturing overhead, 3,000 units ( $618,000 Other v ariable costs, 3,000 units ( $515,000 Sales commission 8,000 Total variable costs 176,000 Contribution margin$ 49,000Note that the variable costs, except for commissions, are affected by production volume, not sales dollars. If the special order is accepted, operating income would be $1,000,000 + $49,000 = $1,049,000. 2. Whether McMahon’s decision to quote full price is correct depends on many factors. He is incorrect if the capacity would otherwise be idle and if his objective is to increase operating income in the short run. If the offer is rejected, San Carlos, in effect, is willing to invest $49,000 in immediate gains forgone (an opportunity cost) to preserve the long-run selling-price structure.McMahon is correct if he thinks future competition or future price concessions to customers will hurt San Carlos’s operating income by more than $49,000. There is also the possibility that Abrams could become a long-term customer. In this case, is a price that covers only s hort-run variable costs adequate? Would Holtz be willing to accept a $8,000 sales commission (as distinguished from her regular $33,750 = 15% ( $225,000) for every Abrams order of this size if Abrams becomes a long-term customer? 12-18(15-20 min. Short-run pricing, capacity constraints. 1. Per kilogram of hard cheese: |Milk (8 liters [pic] $2. 00 per liter) |$16 | |Direct manufacturing labor |5 | |Variable manufacturing overhead |4 | |Fixed manufacturing cost allocated | 6 | |Total manufacturing cost |$31 | | | |If Colorado Mountains Dairy can get all the Holstein milk it needs, and has sufficient production capacity, then the minimum price per kilo it should charge for the hard cheese is the variable cost per kilo = $16 + $5 + $4 = $25 per kilo. 2. If milk is in short supply, then each kilo of hard cheese displaces 2 kilos of soft cheese (8  liters of milk per kilo of hard cheese versus 4 liters of milk per kilo of soft cheese). Then, for the hard cheese, the minimum price Colora do Mountains should charge is the variable cost per kilo of hard cheese plus the contribution margin from 2 kilos of soft cheese, or, 25 + (2 [pic] $10 per kilo) = $45 per kilo That is, if milk is in short supply, Colorado Mountains should not agree to produce any hard cheese unless the buyer is willing to pay at least $45 per kilo. 12-19 (25–30 min. ) Value-added, nonvalue-added costs. 1. |Category |Examples | | |Value-added costs |a. Materials and labor for regular repairs |$800,000 | |Nonvalue-added costs |b.Rework costs |$ 75,000 | | |c. Expediting costs caused by work delays |60,000 | | |g. Breakdown maintenance of equipment |55,000 | | |Total |$190,000 | |Gray area |d.Materials handling costs |$ 50,000 | | |e. Materials procurement and inspection costs |35,000 | | |f. Preventive maintenance of equipment |15,000 | | |Total |$100,000 |Classifications of value-added, nonvalue-added, and gray area costs are often not clear-cut. Other classifications of some of the cost cat egories are also plausible. For example, some students may include materials handling, materials procurement, and inspection costs and preventive maintenance as value-added costs (costs that customers perceive as adding value and as being necessary for good repair service) rather than as in the gray area.Preventive maintenance, for instance, might be regarded as value-added because it helps prevent nonvalue-adding breakdown maintenance. 2. Total costs in the gray area are $100,000. Of this, we assume 65%, or $65,000, are value-added and 35%, or $35,000, are nonvalue-added. Total value-added costs: $800,000 + $65,000 $ 865,000 Total nonvalue-added costs: $190,000 + $35,000 225,000 Total costs$1,090,000 Nonvalue-added costs are $225,000 ? $1,090,000 = 20. 64% of total costs.Value-added costs are $865,000 ? $1,090,000 = 79. 36% of total costs. |3. |Effect on Costs Classified as | | |Value-Added |Nonvalue-Added |Gray | |Program | | |Area | |(a) Quality improvement programs to | | | | |à ¢â‚¬ ¢ reduce rework costs by 75% (0. 5 ( $75,000) | |–$ 56,250 | | |†¢ reduce expediting costs by 75% | | | | |(0. 75 ( $60,000) | |– 45,000 | | |†¢ reduce materials and labor costs by 5% | | | | |(0. 5 ( $800,000) |–$ 40,000 |  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total effect |–$ 40,000 |–$101,250 | | | | | | | |(b) Working with suppliers to | | | | |†¢ reduce materials procurement and inspection costs by 20% (0. 0 ( $35,000) | | | | |†¢ reduce materials handling costs by 25% | | |–$ 7,000 | |(0. 25 ( $50,000) | | | | |Total effect | | |– 12,500 | |Transferring 65% of gray area costs (0. 5 ( | | |– 19,500 | |$19,500 = $12,675) as value-added and 35% | | | | |(0. 5 ( $19,500 = $6,825) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |–$ 12,675 |–$ 6,825 |+ 19,500 | | |–$ 12,675 |–$ 6,825 |$ 0 | |(c) Maintenance programs to | | | | |†¢ increase preventive maintenance costs by 50% | | | | |(0. 0 ( $15,000) | | |+$ 7,500 | |†¢ decrease breakdown maintenance costs by 40% | | | | |(0. 40 ( $55,000) | |–$ 22,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total effect | |– 22,000 |+ 7,500 | |Transferring 65% of gray area costs (0. 65 ( $7,500 = $4,875) as value-added and 35%| | | | |(0. 5 ( $7,500 = $2,625) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |+$ 4,875 |+ 2,625 |– 7,500 | | |+$ 4,875 |–$  Ã‚  19,375 |$ 0 | |Total effect of all programs |–$ 47,800 |–$127,450 | | |Value-added and nonvalue-added costs calculated in requirement 2 | | | | |Expected value-added and nonvalue-added costs as a result of implementing these |865,000 |225,000 | | |programs | | | | | |$817,200 |$ 97,550 | | If these programs had been implemented, total costs would have decreased from $1,090,000 (requirement 2) to $817,200 + $97,550 = $914,750, and the percentage of nonvalue-added costs would decrease from 20. 64% (requirement 2) to $97,550 ? 914,750 = 10. 66%. These are significant improvements in Marino’s performance. 12-20(25(30 min. ) Target operating income, value-added costs, service company. 1. The classification of total costs in 2012 into value-added, nonvalue-added, or in the gray area in between follows: ValueGrayNonvalue-Total AddedAreaadded(4) = (1) (2) (3) (1)+(2)+(3)Doing calculations and preparing drawings 77% ? $390,000$300,300$300,300 Checking calculations and drawings 3% ? $390,000$11,70011,700 Correcting errors found in drawings 8% ? $390,000$31,20031,200 Making changes in response to client requests 5% ? $390,000 19,50019,500 Correcting errors to meet government building code, 7% ? $390,000 27,300 27,300 Total professional labor costs 319,800 11,700 58,500 390,000 Administrative and support costs at 44% ($171,600 ? $390,000) of professional labor costs 140,712 5,148 25,740 171,600 Travel 15,000   15,000 Total$475,512$16,848$84,240$576,600Doing calculations and responding to client requests for changes are value-added costs because customers perceive these costs as necessary for the service of preparing architectural drawings. Costs incurred on correcting errors in drawings and making changes because they were inconsistent with building codes are nonvalue-added costs. Customers do not perceive these costs as necessary and would be unwilling to pay for them. Calvert should seek to eliminate these costs by making sure that all associates are well-informed regarding building code requirements and by training associates to improve the quality of their drawings. Checking calculations and drawings is in the gray area (some, but not all, checking may be needed). There is room for disagreement on these classifications.For example, checking calculations may be regarded as value added. 2. Reduction in professional labor-hours by a. Correcting errors in drawings (8% ? 7,500)600 hours b. Correcting errors to conform to building code (7% ? 7,500) 525 hours Total 1,125 hours Cost savings in professional labor costs (1,125 hours ? $52)$ 58,500 Cost savings in variable administrative and support costs (44% ? $58,500) 25,740 Total cost savings$ 84,240 Current operating income in 2012$124,650 Add cost savings from eliminating errors 84,240 Operating income in 2012 if errors eliminated$208,890 3. Currently 85% ? 7,500 hours = 6,375 hours are billed to clients generating revenues of $701,250.The remaining 15% of professional labor-hours (15% ? 7,500 = 1,125 hours) is lost in making corrections. Calvert bills clients at the rate of $701,250 ? 6,375 = $110 per professional labor-hour. If the 1,125 professional labor-hours currently not being billed to clients were billed to clients, Calvert’s revenues would increase by 1,125 hours ? $110 = $123,750 from $701,250 to $825,000 ($701,250 + $123,750). Costs remain unchanged Professional labor costs$390,000 Administrative and support (44% ? $390,000) 171,600 Travel 15,000 Total costs$576,600 Calvert’s operating income would be Revenues$825,000 Total costs 576,600 Operating income$248,400 12-21(25–30 min. Target prices, target costs, activity-based costing. 1. Snappy’s operating income in 2011 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($4 ( 250,000) |$1,000,000 |$4. 00 | |Purchase cost of tiles ($3 ( 250,000) |750,000 |3. 0 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |955,000 |3. 82 | |Operating income |$ 45,000 |$0. 18 | 2.Price to retailers in 2012 is 95% of 2011 price = 0. 95 ( $4 = $3. 80; cost per tile in 2012 is 96% of 2011 cost = 0. 96 ( $3 = $2. 88. Snappy’s operating income in 2012 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 0 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |925,000 |3. 0 | |Operating income |$ 25,000 |$0. 10 | 3. Snappy’s operating income in 2012, if it makes changes in ordering and material handling, will be as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 50,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 80 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($25 ( 200) |5,000 |0. 02 | |Receiving and storage ($28 ( 3,125) |87,500 |0. 35 | |Shipping ($40 ( 1,500) |60,000 |0. 4 | |Total costs |872,500 |3. 49 | |Operating income |$ 77,500 |$0. 31 | Through better cost management, Snappy will be able to achieve its target operating income of $0. 30 per tile despite the fact that its revenue per tile has decreased by $0. 20 ($4. 0 0 – $3. 80), while its purchase cost per tile has decreased by only $0. 12 ($3. 00 – $2. 88). 12-22 (20 min. ) Target costs, effect of product-design changes on product costs. 1. and 2.Manufacturing costs of HJ6 in 2010 and 2011 are as follows: 2010 2011 Per UnitPer Unit Total (2) = Total (4) = (1)(1) ? 3,500 (3)(3) ? 4,000 Direct materials, $1,200 ? 3,500; $1,100 ? 4,000$4,200,000$1,200$4,400,000$1,100 Batch-level costs, $8,000 ? 70; $7,500 ? 80 560,000 160 600,000 150 Manuf. operations costs, $55 ? 21,000; $50 ? 22,000 1,155,000 330 1,100,000 275 Engineering change costs, $12,000 ? 14; $10,000 ? 10 168,000 48 100,000 25 Total$6,083,000$1,738$6,200,000$1,550 3. [pic]= [pic] ? 90% = $1,738 ? 0. 90 = $1,564. 20 Actual manufacturing cost per unit of HJ6 in 2011 was $1,550.Hence, Medical Instruments did achieve its target manufacturing cost per unit of $1,564. 20 4. To reduce the manufacturing cost per unit in 2011, Medical Instruments reduced the cost per unit in each of the four cost categories—direct materials costs, batch-level costs, manufacturing operations costs, and engineering change costs. It also reduced machine-hours and number of engineering changes made—the quantities of the cost drivers. In 2010, Medical Instruments used 6 machine-hours per unit of HJ6 (21,000 machine-hours (3,500 units). In 2011, Medical Instruments used 5. 5 machine-hours per unit of HJ6 (22,000 machine-hours ( 4,000 units). Medical Instruments reduced engineering changes from 14 in 2010 to 10 in 2011.Medical Instruments achieved these gains through value engineering activities that retained only those product features that customers wanted while eliminating nonvalue-added activities and costs. 12-23(20 min. )Cost-plus target return on investment pricing. 1. Target operating income = target return on investment ( invested capital Target operating income (25% of $900,000)$225,000 Total fixed costs 375,000 Target contribution margin$600,000 Target contri bution per room-night, ($600,000 ? 15,000) $40 Add variable costs per room-night 5 Price to be charged per room-night $45 Proof Total room revenues ($45 ( 15,000 room-nights)$675,000 Total costs: Variable costs ($5 ( 15,000)$ 75,000 Fixed costs 375,000Total costs 450,000 Operating income$225,000 The full cost of a room = variable cost per room + fixed cost per room The full cost of a room = $5 + ($375,000 ? 15,000) = $5 + $25 = $30 Markup per room = Rental price per room – Full cost of a room = $45 – $30 = $15 Markup percentage as a fraction of full cost = $15 ? $30 = 50% 2. If price is reduced by 10%, the number of rooms Beck could rent would increase by 10%. The new price per room would be 90% of $45 $ 40. 50 The number of rooms Beck expects to rent is 110% of 15,000 16,500 The contribution margin per room would be $40. 50 – $5$ 35. 50 Contribution margin ($35. 50 ( 16,500)$585,750Because the contribution margin of $585,750 at the reduced price of $40. 50 is l ess than the contribution margin of $600,000 at a price of $45, Blodgett should not reduce the price of the rooms. Note that the fixed costs of $375,000 will be the same under the $45 and the $40. 50 price alternatives and hence, are irrelevant to the analysis. 12-24(20(25 min. )Cost-plus, target pricing, working backwards. 1. Investment$8,400,000 Return on investment18% Operating income (18% ( $8,400,000)$1,512,000 Operating income per unit of XR500 ($1,512,000 ( 1,500)$1,008 Full cost per unit of XR500 (1,008 ? 0. 09)$11,200 Selling price (($11,200 + $1,008))$12,208 Markup percentage on variable cost ($1,008 ( $8,450)11. 93%Total fixed costs = (Full cost per unit – Variable cost per unit) ( Units sold = ($11,200 – $8,450) ( 1,500 units = $4,125,000 2. Contribution margin per unit = $12,208 – $8,450 = $3,758 Increase in sales = $10% ( 1,500 units = 150 units Increase in contribution margin = $3,758 ( 150 units =$563,700 Less: Advertising costs 500,000 Increase in operating income$ 63,700 Road Warrior should spend $500,000 in advertising because it increases operating income by $63,700. 3. |Revenues ($12,208 ? 1,400 units) |$17,091,200 | |Target full cost at 9% markup ($17,091,200 ? 1. 9) |$15,680,000 | |Less: Target total fixed costs ($4,125,000 – $125,000) | 4,000,000 | |Target total variable costs |$11,680,000 | |Divided by number of units | ? 1,400 units | |Target variable cost per unit |$ 8,342. 86 | 12-25(20 min. ) Life-cycle product costing. 1. [pic]Contribution margin per unit = Selling price – Variable cost per unit = $50 – $25 = $25 |Total fixed costs over |= |Design fixed costs |+ |Production fixed |+ |Marketing and distribution | |life of robot | | | |costs | |fixed costs | = $650,000 + $3,560,000 + $2,225,000 = $6,435,000 BEP in units = [pic] 2a. Option A: |Revenues ($50 [pic] 500,000 units) |$25,000,000 | |Variable costs ($25 [pic] 500,000 units) |12,500,000 | |Fixed costs | 6,435,000 | |Operating incom e |$ 6,065,000 | 2b. Option B: Revenues | | | Year 2 ($70 [pic] 100,000 units) |$ 7,000,000 | | Years 3 & 4 ($40[pic]600,000 units) | 24,000,000 | | Total revenues |31,000,000 | |Variable costs ($25 [pic] 700,000 units) |17,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 7,065,000 | Over the product’s life-cycle, Option B results in an overall higher operating income of $1,000,000 ($7,065,000 – $6,065,000). 12-26(30 min. )Relevant-cost approach to pricing decisions. |1. Revenues (1,000 crates at $117 per crate) | |$117,000 | | |Variable costs: | | | | | Manufacturing |$35,000 | | | | Marketing | 17,000 | | | | Total variable costs | | 52,000 | | |Contribution margin | |65,000 | | |Fixed costs: | | | | | Manufacturing |$30,000 | | | | Marketing | 13,000 | | | | Total fixed costs | | 43,000 | | |Operating income | |$ 22,000 | Normal markup percentage: $65,000 ? $52,000 = 125% of total variable costs. 2. Only the manufacturing-cost category is relevant to con sidering this special order; no additional marketing costs will be incurred. Variable manufacturing cost per crate = $35,000 ? 1,000 crates = $35 per crate.The relevant manufacturing costs for the 200-crate special order are: Variable manufacturing cost per unit $35 ( 200 crates$ 7,000 Special packaging 3,000 Relevant manufacturing costs$10,000 Any price above $50 per crate ($10,000 ? 200) will make a positive contribution to operating income. Therefore, based on financial considerations, Stardom should accept the 200-crate special order at $55 per crate that will generate revenues of $11,000 ($55 ( 200) and relevant (incremental) costs of $10,000. The reasoning based on a comparison of $55 per crate price with the $65 per crate absorption cost ignores monthly cost-volume-profit relationships.The $65 per crate absorption cost includes a $30 per crate cost component that is irrelevant to the special order. The relevant range for the fixed manufacturing costs is from 500 to 2,000 crat es per month; the special order will increase production from 1,000 to 1,200 crates per month. Furthermore, the special order requires no incremental marketing costs. 3. If the new customer is likely to remain in business, Burst should consider whether a strictly short-run focus is appropriate. For example, what is the likelihood of demand from other customers increasing over time? If Burst accepts the 200-crate special offer for more than one month, it may preclude accepting other customers at prices exceeding $55 per crate.Moreover, the existing customers may learn about Burst’s willingness to set a price based on variable cost plus a small contribution margin. The longer the time frame over which Burst keeps selling 200 crates of canned peaches at $55 a crate, the more likely it is that existing customers will approach Burst for their own special price reductions. If the new customer wants the contract to extend over a longer time period, Burst should negotiate a higher pr ice. 12-27(25–30 min. )Considerations other than cost in pricing decisions. 1. |Guest nights on weeknights: | | |18 weeknights ? 100 rooms ? 0% = 1,620 | | |Guest nights on weekend nights: | | |12 weekend nights ? 100 rooms ? 20% = 240 | | |Total guest nights in April = 1,620 + 240 = 1,860 | | |Breakfasts served: | | |1,620 weeknight guest nights ? 1. 0 = 1,620 | | | 240 weekend guest nights ? 2. = 600 | | |Total breakfasts served in April = 1,620 + 600 = 2,220 | | |Total costs for April: | | |Depreciation |$ 20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (1,860 ? $25) |46,500 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (2,220 ? 5) | 11,100 | |Total costs for April |$129,600 | |Cost per guest night ($129,600 ? 1,860) |$69. 68 | |Revenue for April ($68 ? 1,860) |$126,480 | |Total costs for April | 129,600 | |Operating income/(loss) |$ (3,120) | 2. |New weeknight guest nights | | |18 weeknights ? 100 rooms ? 5% = 1,530 | | |New weekend guest nights | | |12 weeknights ? 100 rooms ? 50% = 600 | | |Total guest nights in April = 1,530 + 600 = 2,130 | | |Breakfasts served: | | |1,530 weeknight guest nights ? 1. 0 = 1,530 | | | 600 weekend guest nights ? 2. = 1,500 | | |Total breakfasts served in April = 1,530 + 1,500 = 3,030 | | |Total costs for April: | | |Depreciation |$20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (2,130 ? $25) |53,250 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (3,030 ? $5) | 15,150 | |Total costs |$140,400 | |Revenue [(1,530 ? $80) + (600 ? 50)] |$152,400 | |Total costs for April | 140,400 | |Operating income |$ 12,000 | Yes, this pricing arrangement would increase operating income by $15,120 from an operating loss of $3,120 to an operating income of $12,000 ($12,000 + $3,120 = $15,120). 3. The weeknight guests are business travelers who have to stay at the hotel on weeknights to conduct business for their organizations. They are probably not paying personally for their hotel stays, and they are more interested in the hotel’s location in the business park than the price of the stay, as long as it is reasonable. The demand of business travelers is inelastic.In contrast, the weekend guests are families who are staying at the hotel for pleasure and are paying for the hotel from their personal incomes. They are willing to consider other hotel options or even not travel at all if the price is high and unaffordable. The demand of pleasure travelers is elastic. Because of the differences in preferences of the weeknight and weekend guests, Executive Suites can price discriminate between these guests by charging $30 more on weeknights than on weekends and still have weeknight travelers stay at the hotel. 4. Executive Suites would need to charge a minimum of $35 per night for the last-minute rooms, an amount equal to the variable cost per room. Variable cost per room night = $25 per room night + $5 ? breakfasts = $35. Any price above $35 would increase Executive Suites operating income. 12-28 (25 min. ) Cost-plus, target pricing, working backward. 1. In the following table, work backwards from operating income to calculate the selling price |Selling price |$ 10. 14 (plug) | |Less: Variable cost per unit | 3. 75 | |Unit contribution margin |$ 6. 39 | |Number of units produced and sold | ? 00,000 units | |Contribution margin |$3,195,000 | |Less: Fixed costs | 3,000,000 | |Operating income |$ 195,000 | a)Total sales revenue = $10. 14 [pic] 500,000 units = $5,070,000 b)Selling price = $10. 14 (from above) Alternatively, |Operating income |$ 195,000 | |Add fixed costs | 3,000,000 | |Contribution margin |3,195,000 | |Add variable costs ($3. 75 ? 500,000 units) | 1,875,000 | |Sales revenue |$5,070,000 | [pic] )Rate of return on investment = [pic] d)Markup % on full cost Total cost = ($3. 75 [pic] 500,000 units) + $3,000,000 = $4,875,000 Unit cost = [pic] Markup % = [pic] Or [pic] |2. |New fixed costs |=$3,000,000 – $200,000 = $2,800,000 | | |New variable costs |= $3. 75 – $0. 60 = $3. 15 | | |New total costs |= ($3. 15 ? 500,000 units) + $2,800,000 = $4,375,000 | | |New total sales (5% markup) |= $4,375,000 [pic] 1. 4 = $4,550,000 | | |New selling price |= $4,550,000 ? 500,000 units = $9. 10 | | |Alternatively, | | | |New unit cost |= $4,375,000 ? 500,000 units = $8. 75 | | |New selling price |= $8. 75 [pic] 1. 04 = $9. 10 | |3. |New units sold = 500,000 units ? 90% = $450,000 units | Budgeted Operating Income | |for the Year Ending December 31, 20xx | |Revenues ($9. 10 [pic] 450,000 units) |$4,095,000 | |Variable costs ($3. 15 [pic] 450,000 units) | 1,417,500 | |Contribution margin |2,677,500 | |Fixed costs | 2,800,000 | |Operating income (loss) |$ (122,500) | 12-29(40–45 min. ) Target prices, target costs, value engineering, cost incurrence, locked-in cost, activi ty-based costing. 1. |Old CE100 | |New CE100 | | | |Cost Change | | |Direct materials costs |$182,000 |$2. 20 [pic] 7,000 = $15,400 less |$166,600 | |Direct manufacturing labor costs |28,000 |$0. 50 [pic] 7,000 = $3,500 less |24,500 | |Machining costs |31,500 |Unchanged because capacity same |31,500 | |Testing costs |35,000 |(20% [pic] 2. 5 [pic] 7,000) ? 2 = $7,000 |28,000 | |Rework costs |14,000 |(See Note 1) |5,600 | |Ordering costs |3,360 |(See Note 2) |2,100 | |Engineering costs |21,140 |Unchanged because capacity same |21,140 | |Total manufacturing costs |$315,000 | |$279,440 | Note 1: 10% of old CE100s are reworked. That is, 700 (10% of 7,000) CE100s made are reworked. Rework costs = $20 per unit reworked ( 700 = $14,000. If rework falls to 4% of New CE100s manufactured, 280 (4% of 7,000) New CE100s manufactured will require rework. Rework costs = $20 per unit ( 280 = $5,600. Note 2 : Ordering costs for New CE100 = 2 orders/month ( 50 components ( $21/order = $2,100Unit manu facturing costs of New CE100 = $279,440 ? 7,000 = $39. 92 2. Total manufacturing cost reductions based on new design= $315,000 – $279,440 = $35,560 Reduction in unit manufacturing costs based on new design= $35,560 ? 7,000 = $5. 08 per unit. The reduction in unit manufacturing costs based on the new design can also be calculated as Unit cost of old design, $45 ($315,000 ? 7,000 units) – Unit cost of new design, $39. 92 = $5. 08 Therefore, the target cost reduction of $6 per unit is not achieved by the redesign. 3. Changes in design have a considerably larger impact on costs per unit relative to improvements in manufacturing efficiency ($5. 08 versus $1. 50).One explanation is that many costs are locked in once the design of the radio-cassette is completed. Improvements in manufacturing efficiency cannot reduce many of these costs. Design choices can influence many direct and overhead cost categories, for example, by reducing direct materials requirements, by reducing d efects requiring rework, and by designing in fewer components that translate into fewer orders placed and lower ordering costs. 12-30(25 min. )Cost-plus, target return on investment pricing. 1. Target operating income = Return on capital in dollars = $13,000,000[pic]10% = $1,300,000 2. |Revenues* |$6,000,000 | |Variable costs [($3. 50 + $1. 0)[pic]500,000 cases | 2,500,000 | |Contribution margin |3,500,000 | |Fixed costs ($1,000,000 + $700,000 + $500,000) | 2,200,000 | |Operating income (from requirement 1) |$1,300,000 | * solve backwards for revenues Selling price = [pic]$12 per case. Markup % on full cost Full cost = $2,500,000 + $2,200,000 = $4,700,000 Unit cost = $4,700,000 ? 500,000 cases = $9. 40 per case Markup % on full cost = [pic]27. 66% 3. Budgeted Operating Income | |For the year ending December 31, 20xx | |Revenues ($14 [pic] 475,000 cases*) |$6,650,000 | |Variable costs ($5 [pic] 475,000 cases) | 2,375,000 | |Contribution margin |4,275,000 | |Fixed costs | 2,200,000 | |Operating income |$2,075,000 | *New units = 500,000 cases[pic]95% = 475,000 casesReturn on investment = [pic]15. 96% Yes, increasing the selling price is a good idea because operating income increases without increasing invested capital, which results in a higher return on investment. The new return on investment exceeds the 10% target return on investment. 12-31(20 min. )Cost-plus, time and materials, ethics. 1. As shown in the table below, Garrison will tell Briggs that she will have to pay $460 to get the air conditioning system repaired and $440 to get it replaced. |COST |Labor |Materials |Total Cost | |Repair option (5 hrs. [pic] $30 per hr. $100) |$150 |$100 |$250 | |Replace option (2 hrs. [pic] $30 per hr. ; $200) | 60 | 200 | 260 | |   | | |   | |PRICE (100% markup on labor cost; 60% markup on materials) |Labor |Materials |Total Price | |Repair option ($150 [pic] 2; $100 [pic] 1. 6) |$300 |$160 |$460 | |Replace option ($60 [pic] 2; $200 [pic] 1. 6) | 120 | 320 | 440 | 2 .If the repair and replace options are equally effective, Briggs will choose to get the air conditioning system replaced for $440 (rather than spend $460 on repairing it). 3. R&C Mechanical will earn a greater contribution toward overhead in the repair option ($210 = $460 – $250) than in the replace option ($180 = $440 – $260). Therefore, Garrison will recommend the repair option to Briggs which is not the one she would prefer. Recognizing this conflict, Garrison may even present only the repair option to Ashley Briggs. Of course, he runs the risk of Briggs walking away and thinking of other options (at which point, he could present the replace option as a compromise). The problem is hat Garrison has superior information about the repairs needed but his incentives may cause him to not reveal his information and instead use it to his advantage. It is only the seller’s desire to build a reputation, to have a long-term relationship with the customer, and to have th e customer recommend the seller to other potential buyers of the service that encourages an honest discussion of the options. The ethical course of action would be to honestly present both options to Briggs and have her choose. To have their employees act ethically, organizations do not reward employees on the basis of the profits earned on various jobs. They also develop codes of conduct and core values and beliefs that specify appropriate and inappropriate behaviors. 12-32(25 min. )Cost-plus and market-based pricing. 1.California Temps’ full cost per hour of supplying contract labor is Variable costs$13 Fixed costs ($168,000 ? 84,000 hours) 2 Full cost per hour$15 Price per hour at full cost plus 20% = $15 ( 1. 20 = $18 per hour. 2. Contribution margins for different prices and demand realizations are as follows: | | |Contribution Margin per | | | | |Variable Cost per Hour |Hour |Demand in Hours |Total Contribution | |Price per Hour |(2) |(3) = (1) – (2) |(4) |(5) = (3) ? 4) | |(1) | | | | | |$16 |$13 |$3 |124,000 |$372,000 | |17 |13 |4 |104,000 |416,000 | |18 |13 |5 |84,000 |420,000 | |19 |13 |6 |74,000 |444,000 | |20 |13 |7 |61,000 |427,000 | Fixed costs will remain the same regardless of the demand realizations.Fixed costs are, therefore, irrelevant since they do not differ among the alternatives. The table above indicates that California Temps can maximize contribution margin ($444,000) and operating income by charging a price of $19 per hour. 3. The cost-plus approach to pricing in requirement 1 does not explicitly consider the effect of prices on demand. The approach in requirement 2 models the interaction between price and demand and determines the optimal level of profitability using concepts of relevant costs. The two different approaches lead to two different prices in requirements 1 and 2. As the chapter describes, pricing decisions should consider both demand or market considerations and supply or cost factors.The approach in requir ement 2 is the more balanced approach. In most cases, of course, managers use the cost-plus method of requirement 1 as only a starting point. They then modify the cost-plus price on the basis of market considerations—anticipated customer reaction to alternative price levels and the prices charged by competitors for similar products. 12-33Cost-plus and market-based pricing. 1. Single rate = [pic] $11. 91 per test-hour (TH) Hourly billing rate for HTT and ACT = $11. 91[pic]1. 45 = $17. 27 2. Labor and supervision = [pic]= $4. 64 per test-hour Setup and facility costs = [pic]= $503. 275 per setup-hour Utilities = [pic]= $36. 80 per machine-hour (MH) 3. |HTT |ACT |Total | |Labor and supervision |$295,104 |$196,736 |$ 491,840 | |($4. 64? 63, 600; 42,400 test-hours)1 | | | | |Setup and facility cost |100,655 |301,965 |402,620 | |($503. 275? 200; 600 setup-hours)2 | | | | |Utilities | 184,000 | | | |($36. 80? ,000; 5,000 machine-hours)3 | |184,000 |368,000 | |Total cost |$579,759 | $682,701 |$1,262,460 | |Number of testing hours (TH) |? 63,600 TH |? 42,400 TH | | |Cost per testing hour |$9. 12 per TH |$ 16. 10 per TH | | |Mark-up | ? 1. 45 | ? 1. 5 | | |Billing rate per testing hour |$ 13. 22 per TH |$ 23. 35 per TH | | | | | | | 1106,000 test-hours [pic] 60% = 63,600 test-hours; 106,000 test-hours[pic]40% = 42,400 test-hours 2800 setup-hours ? 25% = 200 setup-hours; 800 setup-hours ? 75% = 600 setup-hours 310,000 machine-hours ? 50% = 5,000 machine-hours; 10,000 machine-hours ? 50% = 5,000 machine-hours The billing rates based on the activity-based cost structure make more sense.These billing rates reflect the ways the testing procedures consume the firm’s resources. 4. To stay competitive, Best Test needs to be more efficient in arctic testing. Roughly 44% of arctic testing’s total cost [pic] occurs in setups and facility costs. Perhaps the setup activity can be redesigned to achieve cost savings. Best Test should also look for savings in the labor and supervision cost per test-hour and the total number of test-hours used in arctic testing, as well as the utility cost per machine-hour and the total number of machine hours used in arctic testing. This may require redesigning the test, redesigning processes, and achieving efficiency and productivity improvements. 12-34(25–30 min. )Life-cycle costing. 1. Total Project Life-Cycle Costs | |Variable costs: | | | Metal extraction and processing ($100 per ton ? 50,000 tons) |$5,000,000 | |Fixed costs: | | | Metal extraction and processing ($4,000 ? 24 months) |96,000 | | Rent on temporary buildings ($2,000 ? 7 months) |54,000 | | Administration ($5,000 ? 27 months) |135,000 | | Clean-up ($30,000 ? 3 months) |90,000 | | Land restoration |475,000 | | Selling land | 150,000 | |Total life-cycle cost |$6,000,000 | 2. Projected Life Cycle Income Statement | |Revenue ($150 per ton [pic] 50,000 tons) |$7,500,000 | |Sale of land (plug after inputting other numbers) |500,000 | |Total life-cycle cost | (6,000,000) | |Life-cycle operating income ($40 per ton ? 50,000 tons) |$2,000,000 | Mark-up percentage on project life-cycle cost = [pic] [pic] = 33? % 3. |Revenue ($140 per ton [pic] 50,000 tons) |$7,000,000 | |Sale of land | 400,000 | |Total revenue |$7,400,000 | |Total life-cycle cost at mark-up of 33? % |$5,550,000 | |($7,400,000 ? 1. 33333) | | |New Life would need to reduce total life-cycle costs by |$ 450,000 | |($6,000,000 – $5,550,000) | | |Check | | |Revenue |$7,000,000 | |Sale of land |400,000 | |Total life-cycle cost |(5,550,000) | |Life-cycle operating income |$1,850,000 | |Mark-up percentage = [pic]= 33? | | 12-35  (30 min. ) Airline pricing, considerations other than cost in pricing. 1. If the fare is $500, a. Air Eagle would expect to have 200 business and 100 pleasure travelers. b. Variable costs per passenger would be $65. c. Contribution margin per passenger = $500 – $65 = $435. If the fare is $2,100, a. Air Eagle w ould expect to have 180 business and 20 pleasure travelers. b. Variable costs per passenger would be $175. c. Contribution margin per passenger = $2,100 – $175 = $1,925. Contribution margin from business travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 200 passengers = $ 87,000At a price of $2,100: $1,925 ? 180 passengers= $346,500 Air Eagle would maximize contribution margin and operating income by charging business travelers a fare of $2,100. Contribution margin from pleasure travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 100 passengers= $43,500 At a price of $2,100: $1,925 ? 20 passengers= $38,500 Air Eagle would maximize contribution margin and operating income by charging pleasure travelers a fare of $500. Air Eagle would maximize contribution margin and operating income by a price differentiation strategy, where business travelers are charged $2,100 and pleasure travelers $500.In deciding between the alternative prices, all other costs such as fuel costs, allocated annual lease costs, allocated ground services costs, and allocated flight crew salaries are irrelevant. Why? Because these costs will not change whatever price Air Eagle chooses t

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