The Physics of a Quality Espresso Essay -- Process Physics Essays

The Physics of a Quality Espresso There are many ways to get a good cup of coffee—through perculators, gravity systems, and steeping fresh gounds. However, espresso, which is usually considered a finer beverage, is made by taking about two ounces of espresso grind (ground arabica beans) packed tightly into the head of an espresso machine, and submitting it to high pressured hot water. An espresso machine is designed to force a small amout of water through tightly packed, finely ground coffee. The idea is to pull the best flavored and most consistent espresso from the espresso blend. In order to achieve quality espresso certain physical processes have to take place—namely the passage of pressurized water through the espresso grind, heat transfer, and correct packing of espresso into the head of an espresso machine. Acording to Gourmet Retailer, a monthly publication devoted to gourmet foods and services, the right amount of pressure is required to make a quality espresso: â€Å"To create the perfect crema [espresso], the actual pressure should be between nine and eleven atm (or bar) when the hot water passes through the coffee† (52). Now, the actual pressure capacity of an espresso machine is usually out of the users control, but an explination of the physical concepts may be the first step in defining a quality espresso. In Physics a World View, Larry D. Kirkpatrick and Gereld F. Wheeler write: â€Å"Pressure is the force exerted on a surface divided by the area of the surface—that is, the force per unit area† (171). P = F / A This defeniton applies to gases, liquids, and solids. In the case of pressurized water in an espresso machine, for instance, if the water had thirty newtons of force and the espresso grind had... ...e and bitterness is pulled from the espresso. As I have shown, there are three major physical concepts surrounding a quality espresso. When the espresso machine has the correct pressure quantity (between nine and eleven bar), and the water is hot enough, you can get a quality espresso. But remember, if the barista running the machine has no concept of this, or really hasn’t had a lot of experience making gourmet coffee, then the espresso may not turn out as you like. A good espresso pack in the head of the machine is required for an excellent espresso. Works Cited â€Å"Coffee Centers & Espresso Machines.† Gourmet Retailer Feb. 2003: 52. Schomer, David C. Espresso Coffee: Professional Techniques. New York: Peanut Butter Publishing, 1996. 37. Kirkpatrick, Larry D. and Gerald F. Wheeler. Physics a World View. Orlando: Harcourt College Publishers, 2001. 171. The Physics of a Quality Espresso Essay -- Process Physics Essays The Physics of a Quality Espresso There are many ways to get a good cup of coffee—through perculators, gravity systems, and steeping fresh gounds. However, espresso, which is usually considered a finer beverage, is made by taking about two ounces of espresso grind (ground arabica beans) packed tightly into the head of an espresso machine, and submitting it to high pressured hot water. An espresso machine is designed to force a small amout of water through tightly packed, finely ground coffee. The idea is to pull the best flavored and most consistent espresso from the espresso blend. In order to achieve quality espresso certain physical processes have to take place—namely the passage of pressurized water through the espresso grind, heat transfer, and correct packing of espresso into the head of an espresso machine. Acording to Gourmet Retailer, a monthly publication devoted to gourmet foods and services, the right amount of pressure is required to make a quality espresso: â€Å"To create the perfect crema [espresso], the actual pressure should be between nine and eleven atm (or bar) when the hot water passes through the coffee† (52). Now, the actual pressure capacity of an espresso machine is usually out of the users control, but an explination of the physical concepts may be the first step in defining a quality espresso. In Physics a World View, Larry D. Kirkpatrick and Gereld F. Wheeler write: â€Å"Pressure is the force exerted on a surface divided by the area of the surface—that is, the force per unit area† (171). P = F / A This defeniton applies to gases, liquids, and solids. In the case of pressurized water in an espresso machine, for instance, if the water had thirty newtons of force and the espresso grind had... ...e and bitterness is pulled from the espresso. As I have shown, there are three major physical concepts surrounding a quality espresso. When the espresso machine has the correct pressure quantity (between nine and eleven bar), and the water is hot enough, you can get a quality espresso. But remember, if the barista running the machine has no concept of this, or really hasn’t had a lot of experience making gourmet coffee, then the espresso may not turn out as you like. A good espresso pack in the head of the machine is required for an excellent espresso. Works Cited â€Å"Coffee Centers & Espresso Machines.† Gourmet Retailer Feb. 2003: 52. Schomer, David C. Espresso Coffee: Professional Techniques. New York: Peanut Butter Publishing, 1996. 37. Kirkpatrick, Larry D. and Gerald F. Wheeler. Physics a World View. Orlando: Harcourt College Publishers, 2001. 171.

Pyramids Of Egypt :: essays research papers

The Pyramids of Egypt   Ã‚  Ã‚  Ã‚  Ã‚  The pyramids of Egypt are fascinating, however, they remain to be a mystery. The well-built architecture is located in Giza, Egypt, on the west bank of the Nile River. The pyramids of Egypt are the oldest and only surviving member of ancient wonders. It is also the pride and one of the most important factors in Egyptian culture.   Ã‚  Ã‚  Ã‚  Ã‚  Although the precise age of the pyramids has long been debated, and there is little evidence to prove when the pyramids were built, some assume that they were built from about 2700 to 2500 BC. Another issue that has been long debated is who exactly built the pyramids. Some researchers find it hard to believe that the pyramids could have been built in one pharaoh’s lifetime. Herodotus is the earliest known historian of the Egyptian Pyramid Age. By his accounts, and estimated guess, more than 100,000 people worked on the pyramid; other researchers believe that it was more like 20,000 people who worked on the pyramid. Now they have to try and figure out where these 20,000 people lived. They would like to know where they lived because the researchers think that it will help them find out more about these people, where they are from, and their daily lives. Inscriptions were found on the outside of the pyramids that give an idea of what people worked on them, but the inscriptions were in no absolute detail. Skeletons that were found on the inside of the pyramid are believed to be the skeletons of workers who labored on the pyramids all year long.   Ã‚  Ã‚  Ã‚  Ã‚  Of all the pyramids of Egypt, the first three are held in the highest regards. This is known as the Great Pyramid. It was built for the Pharaoh Khufu. The Great Pyramid is about 450 feet tall and covers about 13 acres. The subject of this pyramid was to honor the pharaoh and show him some respect. It took about 100,000 workers and 20 years to build the pyramid.   Ã‚  Ã‚  Ã‚  Ã‚  It is believed that the shape of the pyramid was an important religious statement. Some scholars believe that this is true while others still debate the possibilities. We can assume that the Egyptians were trying to symbolize the slanting rays of the sun. It is also believed that the sloping sides on the pyramid were intended to help the soul of the king climb to the sky and join the gods.

An Investigation Into The Rate of Reaction of The Catalase Enzyme :: Papers

An Investigation Into The Rate of Reaction of The Catalase Enzyme Introduction: In this experiment I will attempt to investigate the factors that effect the rate of reaction of the catalyse enzyme. Catalyse is an enzyme found in food such as potato and liver. It is used for removing hydrogen peroxide because of the shape of the hydrogen peroxide molecule; this type of reaction is when a molecule Is broken down into smaller pieces called catabolic reaction. Enzymes are proteins e.g. catalyse. They are made in cells. A catalyst is something that speeds up a reaction. One molecule can usually be used many times. All enzymes work at different pHs because they have different jobs to do but you cant use a ph which isn't suitable for that particular enzyme which you are using, other wise the enzyme will de nature. Enzymes also react with tempreture but like the ph the temperature cant be unsuitable to the enzyme other wise it will de nature or slow down the enzymes which would make it very difficult to obtain accurate and reliable results. A carbohydrase enzyme is different to a catalyse enzyme and other enzymes because enzymes have different patterns (shape). Enzymes are like keys to different substrates like e.g. fat, sugar and the substrates are like keyholes. Mass of potato Volume Of Oxygen Average 1g 1.8ml 1.8ml 1.6ml 2ml 2g 2.6ml 1.10ml 2.5ml 2ml 3g 4.2ml 3.6ml 3.8ml 4ml 4g 4.9ml 4.9ml 4.9ml 5ml 5g 5.5ml 5.1ml 5.6ml 5ml 6g 5.7ml 6ml 6ml 6ml As you see from the preliminary results there where a lot of problems along the way but this is only to help me set out the proper results

Dimensions of Diversity

There is much lip service given these days to the concept of diversity in the workforce. The reason that it is â€Å"lip service† is that many people only have a vague understanding of what a diverse workforce actually is and why diversity is highly important within the business world. There are a number of reasons why a diverse workforce is an effective workforce. On a baseline level, a workforce that incorporates various dimensions of diversity will never be a stagnant work force.That is, when the people who make up the work force come from a multitude of backgrounds, there will be a variety of different perspectives offered on various business decisions. For example, if there is a question regarding how to market a specific product to a specific group of people, would it not be wise to have individuals from that specific group of people part of the decision making process regarding the actual marketing plan? It is surprising that there will be a number of companies that wil l actually exclude the targeted group from the planning stages.This is terrible management and will only lead to a number of missteps and oversights that could have easily been corrected had a more diverse workforce been employed. Also, incorporating dimensions of diversity in the workforce is the moral thing to do. To have a workforce that is exclusionary is no different than a cancerous growth at the epicenter of the company. Lack of diversity will eat away at a company until it can not function and, in the modern era, a workforce that is not diverse does not belong in the modern era at all.

An Analysis of Jim Morrison’s Poetry

An Analysis of Jim Morrison's Poetry Through the Eyes of a Fan. James Douglas Morrison’s poetry was born out of a period of tumultuous social and political change in American and world history. Besides Morrison’s social and political perspective, his verse also speaks with an understanding of the world of literature, especially of the traditions that shaped the poetry of his age. His poetry expresses his own experiences, thoughts, development, and maturation as a poet — from his musings on film at UCLA in The Lords and The New Creatures, to his final poems in Wilderness and The American Night.It is my intention to show Morrison as a serious American poet, whose work is worthy of serious consideration in relation to its place in the American literary tradition. By discussing the poetry in terms of Morrison’s influences and own ideas, I will be able to show what distinguishes him as a significant American poet. In order to reveal him as having a clearly defi ned ability as a poet, my focus will be on Morrison’s own words and poetry. I will concentrate on his earlier work to show the influence of Nietzsche and French poets such as Arthur Rimbaud and Antonin Artaud and the effect they had on Morrison’s poetry and style.Morrison’s poetic style is characterised by contrived ambiguity of meaning which serves to express subconscious thought and feeling—a tendency now generally associated with the ‘post-modern’ or avant garde. His poetic strength is that he creates poetry quite profound in its effect upon the reader, by using vividly evocative words and images in his poems. While it is obvious that Morrison has read writers that influence his work, and their influence remains strong in subject and tone, he still manages to make it his own in the way he adapts these influences to his style, experiences, and ideas.We would expect to find remnants of quotes, stolen lines and ideas, in a lesser writer, but Morrison shows his strength as a poet by resisting plagiarism and blatant ‘borrowing,’ in order to achieve originality in his own verse. As T. S. Eliot has said, â€Å"Bad poets borrow, good poets steal. † Morrison’s poetry is very surreal at times, as well as highly symbolic — there is a pervading sense of the irrational, chaotic, and the violent; an effect produced by startling juxtapositions of images and words. Morrison’s poetry reveals a strange world — a place peopled by characters straight out f Morrison’s circus of the mind, from the strange streets of Los Angeles boulevards and back alleys. Morrison’s speech is a native tongue, and his eye is that of a visionary American poet. He belongs to what poet and critic Jerome Rothenberg calls the â€Å"American Prophecy . . . present in all that speaks to our sense of ‘identity’ and our need for renewal. † Rothenberg sees this prophetic tradition as: Affirming the oldest function of poetry, which is to interrupt the habits of ordinary consciousness by means of more precise and highly charged uses of language and to provide new tools for discovering the underlying relatedness of all life . . A special concern for the interplay of myth and history runs through the whole of American literature. Thoreau, Emerson, and Whitman saw the poet’s function in part as revealing the visionary meaning of our lives in relation to the time and place in which we live . . . we have taken this American emphasis on the relationship of myth and history, of poetry and life, as the central meaning of a ‘prophetic’ native tradition. The lasting impression of Morrison’s poems is that they attempt to render the dream or nightmare of modern existence in terms of words and imagery, quite bizarre and obscure, yet compelling at the same time.An important aspect about the body of his work and his commitment to his particular style, o ne closely aligned to Rothenberg’s ‘prophetic’ tradition, is that it is in the tradition of what other poets of his time were writing. Morrison’s early experiments with poetry and prose, written between 1964-69, depict — in the language of an intellectually ambitious film student — the strong influence of people such as Nietzsche and Artaud, and his ideas on aesthetics, philosophy, life, and film in particular.His early writings are the foundation on which he develops his poetic style. All the motifs, symbols, and imagery introduced in his first collection of poems recur continuously throughout his later works. The Lords and The New Creatures was conceived as two separate books; however, it was published as one book containing Morrison’s ideas and poetry. Essentially, it is a forum for the fleshing out of style. The first half of the book The Lords: Notes on Vision, is a collection of notes and prose poems; while the second half, The N ew Creatures, is an assortment of poetry.The Lords is a motley work of ideas and prose, loosely held together with motifs of death, cinema, and the reinterpretation of mythical and theatrical theory. While originality seems to be in short supply, and naive idealism in abundance, it is interesting for the allusion to, and presentation of philosophical and aesthetic ideas, central to Morrison’s poetry. Stylistically, The Lords reflects his propensity for ‘dark’ imagery and self-mythology, which would later be a fundamental characteristic of his poetry and performance.The motifs that pervade all of his poetry abound; the ‘city’, ‘sex’, ‘death’, ‘assassins’, ‘voyeurs’, ‘wanderers’, ‘deserts’, ‘shamanism’, and so on. The autobiographical and historical references in the poems reflect the myth making process of turning fact into fiction: the inner world of the psyche and its perceptions of surroundings, a mythological landscape of Morrison’s mind. The poetry, however, has a strong sense of place; the strong observational power of the astute outsider, works well in the invocations of strange border towns and locations. His vision of Los Angeles, or ‘L'america’, is profound in its focus and impressions.It is even stranger because of the ambivalent nostalgia Morrison seems to hold for the place, where he had lived and performed with the Doors: â€Å"Los Angeles is a city looking for a ritual to join its fragments. † At first, for Morrison, it was musical theatre that would attempt to provide the ‘ritual’ for the city, using his shaman principles to try to ‘join its fragments’, and bring his audience together. When that failed, and the ‘summer of love’ and the notion of hippie solidarity had dissipated, he turned to his poetry as the ritual that would piece together the fragments of his own experience.Like Eliot’s ‘fragments’ shored against his ruins in The Waste Land, Morrison’s words and poetry are the means by which he can make sense of his world and guard against his aesthetic mortality. However, as always in his poems, there is a sense of cynicism, directed toward himself as well as the reader. Almost as if, his suffering and sacrifices, made in the name of art and cultural freedom, were not for his own benefit but for the benefit of â€Å"you,† the reader: Words are healing. Words got me the wound and will get me wellIf you believe it. This segment from the absurdly titled, ‘Lament for the Death of my Cock,’ reflects Morrison’s pessimism and poetic idealism. The sense of suffering expressed in this later poem is also found in his earlier work The Lords, in relation to the idea of sacrifice for the good of all: â€Å"What sacrifice, at what price can the city be born? † Morrison’s early aw areness of society’s ills, and his benevolent sense of social responsibility, meant that he had a personally doomed and intense experience of America and its ideals.In particular, the ‘Western Dream,’ as expressed in his apocalyptic invocation of a ‘brave new world’ of dreamlike existence and ritual: â€Å"We are from the West. The world we suggest should be a new Wild West, a sensuous, evil world, strange, and haunting. † With his own experience informing his work, Morrison begins The Lords by addressing the reader rhetorically, as if revealing some truth about modern existence. He introduces his analogy of a society’s relation to place, in terms of a ‘game’. His vision of the city is one of a dystopian environment—it is an interpretation of the American condition and all modern civilisations.Morrison sees the city in modernist and symbolist terms: the metropolis as a metaphorical reflection of society: We all live in the city. The city forms – often physically, but inevitably psychically – a circle. A Game. A ring of death with sex at its center. Drive toward outskirts of city suburbs. At the edge discover zones of sophisticated vice and boredom, child prostitution. But in the grimy ring immediately surrounding the daylight business district exists the only real crowd life of our mound, the only street life, night life. Diseased specimens in dollar hotels, low boarding houses, bars, pawn shops, urlesques and brothels, in dying arcades which never die, in streets and streets of all-night cinemas. Like Eliot’s invocation of the â€Å"unreal city† in The Waste Land, inherited from Baudelaire’s line about the â€Å"[s]warming city, city full of dreams, where ghost’s in broad daylight catch the walker’s sleeve,† there is a relation of person to place. Rimbaud’s perception of a city is more in line with Morrison’s, when he cries: â€Å"O sorrowful city! O city now struck dumb, / Head and heart stretched out in paleness / In endless doorways thrown wide by time; / City the Dismal Past can only bless: / Body galvanised for sufferings yet to come. Morrison’s almost socialist perception of American society and its negative effect upon culture and people, is one of the main concepts behind The Lords. He defines it as: the feeling of powerlessness and helplessness that people have in the face of reality. They have no real control over events or their own lives. Something is controlling them. The closest they ever get is the television set. In creating this idea of the lords, it also came to reverse itself. Now to me, the lords mean something entirely different. I couldn’t really explain.It’s like the opposite. Somehow the lords are a romantic race of people who have found a way to control their environment and their own lives. They’re somehow different from other people. The concept o f the ‘lords’ is a philosophical construct and a poetical device used to distinguish society as hierarchical. Morrison’s idea of the lords can be related to Nietzsche’s view in The Will to Power (1967), of â€Å"the Lords of the Earth — that higher species which would climb aloft to new and impossible things, to a broader vision, and to its task on earth. The lords are the poets and artists — the people who are revolutionaries, who seek to change the conformist culture in which they exist and lead society forward: The Lords. Events take place beyond our knowledge or control. Our lives are lived for us. We can only try to enslave others. But gradually, special perceptions are being developed. The idea of the â€Å"Lords† is beginning to form in some minds. We should enlist them into bands of perceivers to tour the labyrinth during their mysterious nocturnal appearances. The Lords have secret entrances, and they know disguises. But they give themselves away in minor ways.Too much glint of light in the eye. A wrong gesture. Too long and curious a glance. The Lords appease us with images. They give us books, concerts, galleries, shows, cinemas. Especially the cinemas. Through art they confuse us and blind us to our enslavement. Art adorns our prison walls, keeps us silent and diverted and indifferent. Door of passage to the other side, the soul frees itself in stride. In contrast to The Lords, Morrison’s companion text The New Creatures, emphasises the nightmarish existence of other ‘creatures’ who are submissive and almost sub-species in their herd mentality and hellish existence.The violent imagery and surreal nature of the verse in The New Creatures, creates a disorganised and chaotic collection of poetry that seems to have no apparent motive or logic. The content is highly subjective and foreign to most readers; some allusions and imagery are familiar in their generality, yet pointless in the apparent obscurity and juxtaposition. The poems’ personal content unfortunately makes most of The New Creatures inaccessible in their metaphorical and symbolic rendition of Morrison’s psyche.In parts, Morrison evokes a tone and a cadence with the structure of word and image interplay similar in effectiveness to the lyrics he wrote for The Doors, some of which he actually performed: Ensenada the dead seal the dog crucifix Ghosts of the dead car sun. Stop the car. Rain. Night. Feel. Most of the poems in The New Creatures seem strange and unrelated. Morrison gives the reader a clue to his method of poetry, by his comments on art forms like film, especially when his poetry is so obviously cinematic in its style and effect.He states, with a reference to the modernist idea of art replicating ‘stream of consciousness,’ that he was â€Å"interested in film because, to me, it’s the closest approximation in art that we have to the actual flow of consciousne ss. † Many of Morrison’s poems throughout his work are like film-clips in an avant-garde surrealist cinema. There is an intellectual, yet dreamy quality to his juxtaposition of ideas and insights about the world. Like the main technique of crowd manipulation he used on stage, Morrison uses the pause for great effect, yet not in the conventional grammatical or formal sense.Instead of a caesura, an ellipse, or a new line (all of which he also uses to effect), he uses an image as a barrier to overcome, to be ‘broken through’: Savage destiny Naked girl, seen from behind, on a natural road Friends explore the labyrinth — Movie young woman left on the desert A city gone mad w/ fever This pause, this break in flow or subject (in this case the metaphorical ‘labyrinth’) renders the verse as a staccato series of images rather than a progressive stream of ideas and words. In other words, the structure of the poem does try to replicate the irrationa l logic of stream of consciousness.Often these poems differentiate themselves from Morrison’s more coherent pieces; characteristically, they are like abstract paintings of violent and bizarre scenes, giving the reader a sense of the intoxicated state prevalent throughout much of Morrison’s notorious, alcoholic and drug-abused, life. Reading some of Morrison’s less adept poetry is like reading notes someone took while experiencing an LSD trip. This is what a vast percentage of them actually are according to legends of Morrison’s excesses.The same elements combine in his more proficient poetry; in intonation, profound visions, states of consciousness, and hallucinatory images, all culminating in a unique contemplation of the world. His cinematic technique of image juxtaposition also emulates the effects of a ‘psychedelic’ experience, which could also be interpreted as no less than an experience of Morrison’s world and the ‘60s itse lf. Poetry, and his idea of the Poet, was the genesis for most of Morrison’s experience. Poetry inspired and vocalised his love of the cinematic visual, performance art, and musical lyricism.It also expressed his most profound thoughts, philosophies, and beliefs; it was a means to relay his world, which was increasingly close to destruction. In The American Night, his poem ‘An American Prayer’ echoes Frazer’s Golden Bough along with the philosophies of Artaud and Nietzsche. Morrison appeals in his lament for understanding, for a consensus that technology and so-called ‘progress’ is not necessarily better or more exciting than the mythically imbued past: Let’s reinvent the gods, all the myths of the agesCelebrate symbols from deep elder forests . . . We have assembled inside this ancient and insane theatre To propagate our lust for life and flee the swarming wisdom of the streets . . . I’m sick of dour faces Staring at me from the T. V. Tower. I want roses in My garden bower; dig? In this sense, his attitude toward modernity is one of disdain, similar to Eliot’s perception of a defunct Western civilisation in The Waste Land. Consistently, throughout his poems, Morrison is anti-TV, almost as if he sees it as responsible for contemporary society’s decline.It is paradoxical in that he vehemently supports a view of the world through the camera lens of the filmmaker’s eye. Apart from this cinematic aspect that carries through from his earliest work, the consistent use of dark and violent imagery, and the allusion to sublime philosophy and art, there is no one unifying aspect to his poetry. There is, however, an element of autobiography in the poems, subtly placed in the symbols and motifs associated with the lead singer of the Doors: Snakeskin jacket Indian eyes Brilliant hair He moves in disturbedNile Insect Air In The New Creatures, references abound to his clothes, ‘Indian’ vi sions, Alexandrine hair, and shamanic dance moves — it is a story about himself. We then are introduced to the poet’s perception of his reader: You parade thru the soft summer We watch your eager rifle decay Your wilderness Your teeming emptiness Pale forests on verge of light decline. More of your miracles More of your magic arms â€Å"You,† are the reader along for the journey; â€Å"we† are the ‘lords,’ the poet speaks—enlightened ones, the ones who can see ‘your wilderness’ . . America? He continues: ‘You’ are lost now, ‘we’ are still the one’s who can see what the reader cannot. Morrison invites us into his world, but the reader is always kept at ‘arm’s’ length. In the next section of the poem, we are introduced to the state of the world and its inhabitants; disease, despair, images of torture, and the ominous presence of death always lurking in the background. A st range exotic world is revealed, with rites and customs straight out of Sir James Frazer’s The Golden Bough: Bitter grazing in sick pasturesAnimal sadness and the daybed Whipping. Iron curtains pried open. The elaborate sun implies dust, knives, voices. Call out of the Wilderness Call out of fever, receiving the wet dreams of an Aztec King. The ‘elaborate’ sun is elaborate in its context; the ‘iron curtain’ forcibly opened reveals war, communism, Stalinist tyranny etc. The ‘sun’ could be a reference to the east, the land of the rising sun (also the name of a city in Ohio); its place in the wilderness ‘implies’ its ancient and customary qualities of meaning.The Aztec King brings a whole new dimension and significance to the sun as the ancient Mayans used the blood of human sacrifices to strengthen the daily journey of the sun across the sky. The characters of the poems are ‘creatures’ of a nightmarish world. It is only upon realising that the creatures are meant to be us—we modern humans—that the fragments of society, held up to us as a mirror of ourselves through the experience of the author, become familiar.Robert Duncan, a poet from Morrison’s era, in a passage reminiscent of Morrison’s credo of ‘wake up’ and the paradoxical consequence of his (Morrison’s) beliefs, perhaps best sums up the poet’s meaning and reason for creating such a world: It is in the dream itself that we seem entirely creatures, without imagination, as if moved by a plot or myth told by a story-teller who is not ourselves. Wandering and wondering in a foreign land or struggling in the meshes of a nightmare, we cannot escape the compelling terms of the dream unless we wake, anymore than we can escape the terms of our living reality unless we die.Later in his life, as a more mature and serious writer, Morrison attempted to awaken from his own ‘ living reality, ’ he had become very aware of the naivete of his early work. He reflects on the significance of some of his early ideas and acknowledges the limits of his experience and youthful literary talents in terms of an expression of his life, art, and as a ‘prophetic’ poet: I think in art, but especially in films, people are trying to confirm their own existence. Somehow things seem more real if they an be photographed and you can create a semblance of life on the screen. But those little aphorisms that make up most of The Lords — if I could have said it any other way, I would have. They tend to be mulled over. I take a few seriously. I did most of that book when I was at the film school at UCLA. It was really a thesis on film esthetics. I wasn’t able to make films then, so all I was able to do was think about them and write about them, and it probably reflects a lot of that.A lot of passages in it — for example about shamanism — turned out to be very prophetic several years later because I had no idea when I was writing that, that I’d be doing just that. The motif of the city in Morrison's poetry is as surrealistic as it is symbolic in the strange juxtapositions of vivid imagery, symbol, and metaphors of human consciousness. The truth is, one can never truly understand the mind of the American Poet. We are here, humbled by grandeur of his work, basking in the shadow of a creative mind we cannot comprehend.I have based my life's work off the poetry this one man has sent left behind, and here is my humble attempt to make a third person understand, not the poetry, but what I took away from it. I have reached a point in life where I feel the need to broaden my horizons, to move on from my never ending obsession with Morrison and his words, so I write these words not to have them read or heard, but as a rite of passage. Goodbye Jim Morrison, and thank you for every thing. I shall forever be waiting at the harbor for t he one day when the Crystal Ship comes in. Forever waiting for one last word to the world, from Mister Mojo Rising.

Breakfast at Tiffany(TM)s Essay

Breakfast at Tiffany’s is a romantic comedy that was released in America in the year 1961. Breakfast at Tiffany’s was based on the novella by Truman capote. It introduces a young woman, played by Audrey Hepburn whose profession is a high class male’s escort, prostitute. When studying the film in more depth, I queried how and why a â€Å"high class prostitute† film could be so popular. In my article I will address and find out how and why the film is still so popular today. The film is a total of 110 minutes in length which is consequently 20 minutes longer than an average romantic comedy of today. The first scene is one of the main reasons why Breakfast at Tiffany’s is so popular today. When making a film the opening scene is extremely important and needs to include certain things for the film to be popular and well selling. The opening scene of any film should set the scene and introduce the audience to the surroundings and setting of the film. When we see the character, protagonist, for the first time we are automatically drawn in by her as she is in the foreground and the only thing moving in the scene, our eyes are focused on her. The audience feels connected with her and has an opportunity to be a part of her life. The audience is then introduced to one of the main themes throughout the film of â€Å"Tiffany’s† Tiffany’s after this film became more popular and some members and shoppers of Tiffany’s say that consequently Tiffany’s was made by the link of the film and the well known jewellers. As the scene progresses the camera follows her from the side as she walks. Then the camera changes to behind her with the use of an over the shoulder shot to increase the already gained intimacy. The fact that she is an ordinary woman on an average day and she has nothing special makes the audience almost feel they could be her. Another reason why it is still so popular today is that it fits in with the romantic comedy criteria. Every girl or most girls love romantic comedies. The comedy can be identified in many of the scenes. For instance at the part scenes where lots of comedic techniques and ideas are used such as the cigarette burning a woman’s purple headdress and Holly checking the time on a man’s watch consequently pouring a drink on the woman’s headdress. Also the cat jumping on everybody as they walked through the door. The comedy is basic and not to detailed as to not over power the romantic aspect of the film and this is why the film is still so popular. The soundtrack of the film is based around the song â€Å"Moon River† lyrics by Johnny Mercer, Music by Henry Mancini. The song is a total of 2 minutes 44 seconds and won an Oscar for the best original song. The music can be identified in many of the scenes, if carefully looked for. For instance in the party scene the song â€Å"Moon River† is played in the background but has been edited to create a more up-tempo version. The lyrics of â€Å"Moon River† are totally associated to the life of Holly Golightly. As the actress, Audrey Hepburn was no singer the song was very simple an only sung in one octave which almost makes the performance of the song more believable and the audience can relate to the lyrics more. The soundtrack can still be bought today from amazon and because it is still so widely available that helps the film stay so popular. Due to the advertising of the film, the film was made more popular. The poster that was widely used was the image of Audrey Hepburn on a white background with a border of blue, red and yellow. The poster has many hidden meanings in the images and colours used, for example, the border colours used, when added together, make the background colour of white. The yellow also used could mean wealth and link to jewellery from Tiffany’s. Audrey Hepburn’s name is in capitals and black lettering as the film sold off her name. The picture of the protagonist takes up half of the poster as people aspire to be like her. The title of the film Breakfast at Tiffany’s is in a red colour to represent Romance. In the background a shot of the end scene is added to show the setting of the film and to reveal the ending. All these things together make the film still so popular by creating a picture and selection of images which stick in the audiences mind for years to come. This poster can also still be bought in shops and on the internet. On Tuesday 5th December 2006 the Givenchy dress used in the 1961 film, was sold for 1.2 Million dollars which keeps Breakfast at Tiffany’s constantly in today’s society so the popularity of it is still withheld. Fashion of the 60’s is still popular today whether that is because of the film or not, people still dress in 60’s clothes and Audrey Hepburn is still kept as an admired icon. The novella that was used to base the film around had a different ending to the film. The ending of the novella resulted in Holly travelling to Brazil and sending Paul a postcard, Holly never wrote to him again. The director made the choice to change the ending for a variety of reasons. The way the novella ended was on a cliff hanger with loose ends which wouldn’t make the film popular, so the director of Breakfast at Tiffany’s decided to make the ending in to a typical happy, clichà ¯Ã‚ ¿Ã‚ ½d ending that ties up all loose endings as more people prefer happy endings and they stay popular after time. The way the ending of the film now ends is that the audience can walk away from the film feeling happy and uplifted full of aspiration to be like her. Sinse the ending was changed i believe that it has helped the film to be influential to our culture and stay popular after 50 years due to the film still being a part of today’s present society. Breakfast at Tiffany’s is still so popular today due to the hard work and important techniques used when making the film, the film was created to achieve all the necessary aspects of a romantic comedy which hasn’t changed in the last 50 years consequently making the film still a big hit today.

Solution of Managerial Accounting

Chapter 5: Cost Behavior: Analysis and Use As we shall see in later chapters, the ability to predict how costs respond to changes in activity is critical for making decisions, controlling operations, and evaluating performance. Three major classifications of costs were discussed in this chapter—variable, fixed, and mixed. Mixed costs consist of variable and fixed elements and can be expressed in equation form as Y = a + bX, where X is the activity, Y is the cost, a is the fixed cost element, and b is the variable cost per unit of activity. Several methods can be used to estimate the fixed and variable cost components of a mixed cost using past records of cost and activity. If the relation between cost and activity appears to be linear based on a scatter graph plot, then the variable and fixed components of the mixed cost can be estimated using the quick-and-dirty method, the high-low method, or the least-squares regression method. The quick-and-dirty method is based on drawing a straight line and then using the slope and the intercept of the straight line to estimate the variable and fixed cost components of the mixed cost. The high-low method implicitly draws a straight line through the points of lowest activity and highest activity. In most situations, the least-squares regression method is preferred to both the quick-and-dirty and high-low methods. Computer software is widely available for using the least-squares regression method. These software applications provide a variety of useful statistics along with estimates of the intercept (fixed cost) and slope (variable cost per unit). Nevertheless, even when least-squares regression is used, the data should be plotted to confirm that the relationship is really a straight line. Managers use costs organized by behavior to help make many decisions. The contribution format income statement can aid decision making because it classifies costs by cost behavior (i. e. , variable versus fixed) rather than by the functions of production, administration, and sales. In this chapter, the following learning objectives will be covered: In this chapter, the following learning objectives will be covered: | |Understand how fixed and variable costs behave and how to use them to predict costs. | |[pic] | |[pic] | |[pic] | | | |Use a scattergraph plot to diagnose cost behavior. |[pic] | |[pic] | |[pic] | | | |Analyze a mixed cost using the high-low method. |[pic] | |[pic] | |[pic] | | | |Prepare an income statement using the contribution format. |[pic] | |[pic] | |[pic] | | | |(Appendix 5A) Analyze a mixed cost using the lea st-squares regression method. | Key terms: Account analysis  Ã‚   |A method for analyzing cost behavior in which an account is classified as either variable or fixed based on | | |the analyst's prior knowledge of how the cost in the account behaves. | |[pic] | |[pic] | |[pic] | |Activity base  Ã‚   |A measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a| | |hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the | | |activity base that explains the total cost of X-ray film. |[pic] | |[pic] | |[pic] | |Committed fixed costs  Ã‚   |Investments in facilities, equipment, and basic organizational structure that can't be significantly reduced | | |even for short periods of time without making fundamental changes. |[pic] | |[pic] | |[pic] | |Contribution approach  Ã‚   |An income statement format that organizes costs by their behavior. Costs are separated into variable and fixed| | |categories rather than being separated according to organizational functions. | |[pic] | |[pic] | |[pic] | |Contribution margin  Ã‚   |The amount remaining from sales revenues after all variable expenses have been deducted. |[pic] | |[pic] | |[pic] | |Cost structure  Ã‚   |The relative proportion of fixed, variable, and mixed costs in an organization. |[pic] | |[pic] | |[pic] | |Dependent variable  Ã‚   |A variable that responds to some causal factor; total cost is the dependent variable, as represented by the | | |letter Y, in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Discretionary fixed costs  Ã‚   |Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as| | |advertising and research. |[pic] | |[pic] | |[pic] | |Engineering approach  Ã‚   |A detailed analysis of cost behavior based on an industrial engineer's evaluation of the inputs that are | | |required t o carry out a particular activity and of the prices of those inputs. |[pic] | |[pic] | |[pic] | |High-low method  Ã‚   |A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost | | |between the high and low activity levels. |[pic] | |[pic] | |[pic] | |Independent variable  Ã‚   |A variable that acts as a causal factor; activity is the independent variable, as represented by the letter X,| | |in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Least-squares regression |A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that | |method  Ã‚   |minimizes the sum of the squared errors. |[pic] | |[pic] | |[pic] | |Linear cost behavior  Ã‚   |Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation | | |between cost and activity. |[pic] | |[pic] | |[pic] | |Mixed cost  Ã‚   |A cost that contains both variable and fixed cost ele ments. |[pic] | |[pic] | |[pic] | |Multiple regression  Ã‚   |An analytical method required when variations in a dependent variable are caused by more than one factor. |[pic] | |[pic] | |[pic] | |R 2  Ã‚   |A measure of goodness of fit in least-squares regression analysis. It is the percentage of the variation in | | |the dependent variable that is explained by variation in the independent variable. |[pic] | |[pic] | |[pic] | |Relevant range  Ã‚   |The range of activity within which assumptions about variable and fixed cost behavior are reasonably valid. |[pic] | |[pic] | |[pic] | |Step-variable cost  Ã‚   |The cost of a resource that is obtainable only in large chunks and that increases and decreases only in | | |response to fairly wide changes in activity. | Review Problem 1: Cost behavior Neptune Rentals offers a boat rental service. Consider the following costs of the company over the relevant range of 5,000 to 8,000 hours of operating time for the boats: |Hours of operating time | | |5,000 |6,000 |7,000 |8,000 | |Total costs: | | | | | |Variable costs |$20,000 |$ ? $ ? |$ ? | |Fixed costs |$1,68,000 |$ ? |$ ? |$ ? | |Total costs |$1,88,000 |$ ? |$ ? |$ ? | |Cost per hour: | | | | | |Variable cost |$ ? |$ ? |$ ? |$ ? | |Fixed cost |$ ? |$ ? |$ ? $ ? | |Total cost per hour |$ ? |$ ? |$ ? |$ ? | Required: Compute the missing amount assuring that cost behavior patterns remain same within the relevant range of 5,000 to 8,000 hours. Solution to Review Problem 1: Per Unit Variable Cost = 20,000/5,000= 4. 00 per Unit. |Hours of operating time | | |5,000hr 6,000hr |7,000hr |8,000hr | |Total Costs Variable costs |$20,000 |$24,000 |$28,000 |$32,000 | |Fixed costs |1,68,000 |1,68,000 |1,68,000 |1,68,000 | |Total costs |$1,88,000 |$1,92,000 |$1,96,000 |$2,00,000 | |Cost per hour: |$4. 0 |$4. 00 |$4. 00 |$4. 00 | |Variabl e cost | | | | | |Fixed cost |33. 60 |28. 00 |24. 00 |21. 00 | |Total cost per hour |$37. 60 |$32. 00 |$28. 00 |$25. 0 | Review problem 2: High Low Method The administrative of azalea hills hospitals would like a cost formula linking the costs involved in admitting patients to the number of patients admitted during a month. The admitting department’s costs and number of patients admitted during the immediately preceding eight month are given in the following table: |Month |number of patients |admitted dep. Costs | |May |1,800 |14,700 | |June |1,900 |15,200 | |July |1,700 |13,700 | |August |1,600 |14,000 | |September |1,500 |14,300 | |October |1,300 |13,100 | |Nov |1,100 |12,800 | |Dec |1,500 |14,600 | Required: 1. Use the high low method to establish the fixed and variable components of admitting costs. 2. Express the fixed and variable components of admitting costs as a formula in the linear equation form: Y= a+bx. Solution to Review Problem 2 1. |Number of Patients Admitted |Admitting Department cost | |High activity level (June) |$1,900 |15,200 | |Low activity level (November) |1,100 |12,800 | |Change |$800 |$2,400 | Variable cost per unit of activity: Variable Cost = 2,400 / 800 = 3 Fixed cost = Total cost – variable cost = 15,200 – (3*1,900) = 9,500 2. The cost formula expressed in the linear equation form is:Y= $9,500+$3X Problem 5-12 House of Organs, Inc purchases organs from a well-known manufacturer and sells them at the retail level. The organs sell, o n the average, for $2500 each. The average cost of an organ from the manufacturer is $1500. House of Organs, Inc has always kept careful records of its costs. The costs that the company incurs in a typical month are presented below in the form of a spreadsheet Costs |Cost Formula | |Selling: | |Advertising |$950 per month | |Delivery of organs |$60 per organ sold | |Sales salaries and commissions |$4,600 per month plus 4% interest | |Utilities |$650 per month | |Depreciation of sales facilities |$5,000 per month | |Administrative: | |Executive salaries |$13,500 per month | |Depreciation of equipment |$900 per month | |Clinical |$2,500 per month plus $40 per organ sold | |Insurance |$700 per month | During November, the company sold and delivered 60 organs. Required: 1. Prepare an income statement for November using the traditional format with costs organized by function. 2. Redo (1) above, this time using the contribution format with costs organized by behavior. Show costs and revenues on both a total and per unit basis down through contribution margin. 3. Refer to the income statement prepared in (2) above. Why might it be misleading to show the fixed costs on a per unit basis? Solution 5-12 1. House of Organs, Inc. Income Statement For the Month Ended November 30 |Sales (60 organs ? $2,500 per organ) | |$1,50,000 | |Cost of goods sold (60 organs ? 1,500 per organ) | |90,000 | |Gross margin | |60,000 | |Selling and administrative expenses: | | | |Selling expenses: | | | |Advertising |$  Ã‚  Ã‚  Ã‚  950 | | |Delivery of organs (60 organs ? $60 per organ) |3,600 | | |Sales salaries and commissions [$4,800 + (4% ? 150,000)] |10,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Total selling expenses |21,000 | | |Administra tive expenses: | | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical [$2,500 + (60 organs ? 40 per organ)] |4,900 | | |Insurance |700 | | |Total administrative expenses |20,000 | | |Total selling and administrative expenses | |41,000 | |Net operating income | |$? 19,000 | 2. House of Organs, Inc. Income Statement For the Month Ended November 30 | |Total |Per Unit | |Sales (60 organs $2,500 per organ) |$1,50,000 |$2,500 | |Variable expenses: | | | |Cost of goods sold (60 organs ? $1,500 per organ) |90,000 |1,500 | |Delivery of organs (60 organs ? $60 per organ) |3,600 |60 | |Sales commissions (4% ? $150,000) |6,000 |100 | |Clerical (60 organs ? 40 per organ) |2,400 |40 | |Total variable expenses |1,02,000 |1,700 | |Contribution margin |48,000 |$  Ã‚  800 | |Fixed expenses: | | | |Advertising |950 | | |Sales salaries |4,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical |2,500 | | |Insurance |700 | | |Total fixed expenses |29,000 | | |Net operating income |$  19,000 | | 3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. Problem 5-15: High-Low Method, Predicting Cost Golden Company’s total overhead costs at various levels of activity are presented below: Month |Machine-Hours |Total Overhead Costs | |March |50,000 |$1,94,000 | |April |40,000 |1,70,200 | |May |60,000 |2,17,800 | |June |70,000 |2,41,600 | Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 40000 machine-hour level of activity is as follows: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$52,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |60,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |58,200 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1,70,200 | The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: 1. As shown above overhead costs in June amounted to $241600. Estimate how much of this consisted of maintenance cost. (Hint to do this, it may be helpful to first determine how much of the $241600 consisted of utilities and supervisory salaries. 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form Y=a+bx. 4. What total overhead costs would expect to be incurred at an operating activity level of 45000 machine-hours. Solution 5-15 . Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows: | |Level of Activity | | |40,000 MH |70,000 MH | |Total factory overhead cost |$1,70,200 |$2,41,600 | |Deduct: | | | |Utilities cost @ $1. 0 per MH* |52,000 |91,000 | |Supervisory salaries |60,000 |60,000 | |Total maintenance cost at the low activity level |$  58,200 |$  90,600 | |$58,200 | | | | | | | *$52,000 ? 40,000 = $1. 30 per MH 2. High-low analysis of maintenance cost: | |Maintenance Cost |Machine-Hours | |High activity level |$90,600 |70,000 | |Low activity level |58,200 |40,000 | |Change |$32,400 |30,000 | Variable cost per unit of activity: [pic] Total fixed cost: Therefore, the cost formula is $15,000 per month plus $1. 8 per machine-hour or Y = $15,000 + $1. 08X, where X represents machine-hours. 3. | |Variable Rate per Machine-Hour |Fixed Cost | |Maintenance cost |$1. 08 |$15,000 | |Utilities cost |1. 30 | | |Supervisory salaries cost | |60,000 | |Totals |$2. 8 |$75,000 | Therefore, the cost formula would be $75,000 plus $2. 38 per machine-hour, or Y = $75,000 + $2. 38X. 4. |Fixed costs |$? 75,000 | |Variable costs: $2. 38 per MH ? 45,000 MHs |1,07,100 | |Total overhead costs |$1,82,100 | Problem 5-17: High-Low Method cost of Goods Manufactured. NuWay. Inc, manufactures a single product. Selected data from the company’s cost records for two recent months are given below. |Level of Activity | | |July-Low | | |October-High | | | | |Number of units produced |9,000 | | |12,000 | |Cost of goods manufactured | | | |$2,85,000 | |Work in process inventory, beginning |3,90,000 | | | | |Work in process inventory, ending |14,000 | | |22,000 | |Direct materials cost per unit | | | |25,000 | |Direct labor cost per unit |15,000 | | | | |Manufacturing overhead cost, total |15 | |15 | | | | | |6 | | |6 | | | | | |? | |? | | | | The company’s manufacturing overhead cost consists of both variable and fixed cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per year. Required: 1. For both July and October, estimate the amount of manufacturing overhead cost added to production. The company had no under-or over applied overhead in either month. Hint: A useful way to proceed might be to construct a schedule of cost goods manufac tured. ) 2. Using the high low method of cost analysis, estimate a cost formula for manufacturing overhead. Express the variable portion of the formula in terms of a variable rate per unit of product. 3. If 9500 units were produced during a month, what would be the cost of goods manufactured? (Assume that the company’s beginning work in process inventory for the month is $16000 and that its ending work in process inventory is $19000. Also, assume that there is no under or over applied overhead cost for the month. Solution 5-17: High Low Method, COGM 1. Nu Way Inc. Schedule of Cost of Goods Manufactured |July—Low |October—High | | |9,000 Units |12,000 Units | |Direct materials cost @ $15 per unit |$1,35,000 | |$1,80,000 | | |Direct labor cost @ $6 per unit |54,000 | |72,000 | | |Manufacturing overhead cost |1,07,000 |* |1,31,000 |* | |Total manufacturing costs |2,96,000 | |3,83,000 | | |Add: Work in process, beginning |14,000 | |22,000 | | | |3,10,000 | |4,05,00 0 | | |Deduct: Work in process, ending |25,000 | |15,000 | | |Cost of goods manufactured |$2,85,000 | |$3,90,000 | | 2. | |Units Produced |Cost Observed | | |October—High level of activity |12,000 |$1,31,000 | | |July—Low level of activity |9,000 |1,07,000 | | |Change |3,000 |$  24,000 | [pic] |Total cost at the high level of activity |$1,31,000 | |Less variable cost element ($8 per unit ? 12,000 units) |96,000 | |Fixed cost element |$  Ã‚  35,000 | Therefore, the cost formula is: $35,000 per month plus $8 per unit produced, or Y = $35,000 + $8X, where X represents the number of units produced. 1. The cost of goods manufactured if 9,500 units are produced: Nu Way Inc. Schedule of Cost of Goods Manufactured |Direct materials cost (9,500 units ? $15 per unit) | |$1,42,500 | |Direct labor cost (9,500 units ? $6 per unit) | |57,000 | |Manufacturing overhead cost: | | | |Fixed portion |$35,000 | | |Variable portion (9,500 units ? 8 per unit) |76,000 |1,11,000 | |Total manufacturing costs | |3,10,500 | |Add: Work in process, beginning | |16,000 | | | |3,26,500 | |Deduct: Work in process, ending | |19,000 | |Cost of goods manufactured | |$3,07,500 | Edition 11: Problem 5-18: Marwicks pianos inc. purchase pianos from a large manf. And sells them at the retail level . the pianos cost on the average $2450 each from the mnf. Marwicks pianos inc. sell the pianos to its customers at an average price of $3125 each . the selling and adminis trative costs that the company incurs in a typical month are presented below: Costs |Cost Formula | |Selling | | |Advertising |$700 per month | |Delivery of organs |$30 per organ sold | |Sales salaries and commissions |$950 per month plus 4% interest | |Utilities |$350 per month | |Depreciation of sales facilities |$800 per month | |Administrative: | | |Executive salaries |$2,500 per month | |Depreciation of equipment |$400 per month | |Clinical |$1,000 per month plus $20 per organ sold | |Insurance |$300 per month | During august, marwicks pianos inc. sold and delivered 40 pianos REQUIRED: 1. Prepare income statement for marwicks pianos inc. for august. Use the traditional format, with cost organized by function. 2. Redo 1 above, this time using the contribution format, with cost organized by behavior. Show costs and revenues on both a total and a per unit basisdown through contribution margin. 3. Refer to the income statement you preferred in 2 above. Why might it be misleading to show the fixed costs on a per unit basis? Problem 5-19: Amfac comp. manf. A single product. The company keeps careful records of manufacturing activities from which the following inf. Have been extracted. |Level of Activity | | |March –low | | |June – high | | | | |Number of units produced |6,000 | | |9,000 | |Cost of goods manufactured | | | |$1,68,000 | |Work in process inventory, beginning |2,57,000 | | | | |Work in process inventory, ending |9,000 | | |32,000 | |Direct materials cost per unit | | |15,000 | |Direct labor cost per unit |21,000 | | | | |Manufacturing overhead cost, total |6 | | |6 | | | | | |10 | | |10 | | | | | |? | | |? | | | Required: For the both March and June, estimate the amount of manufacturing overhead cost added to production. The comp. had no under O. H . IN either month Using the high low method, estimate a cost formula for manf. O. H. expresses the variable portion of the formula in terms of a variable rate per unit of product. If 7000 units are produced during a month, what would be the cost of good manufacture? Work in process is same. Problem 5-24 High-Low Method; Predicting cost [L01, L03] Nova Company’s total overhead costs at various levels of activity are resented below: |Month |Machine-Hours |Total Overhead Costs | |April |70,000 |$1,98,000 | |May |60,000 |1,74,000 | |June |80,000 |2,22,000 | |July |90,000 |2,46,000 | Assume that total overhead costs above consist of utilities, supervisory salaries and maintenance. The breakdown of these costs at the 60,000 machine- hour level of activity is: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$48,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$21,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$1,05,000 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$1,74,000 | Nova Company’s management wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $246,000 of overhead cost in July was maintenance cost. (Hint: to do this, it may be helpful to first determine how much of the $246,000 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs! ) 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form 4. Y=a + bX 5. What total over head costs would you expect to be incurred at an operating activity level of 75,000 machine-hours? ———————– Page4