Food Industry Essay

Food Industry is one of the complexes which involve a vast global collection of many businesses that come together to avail food energy consumed throughout the world population. Those farmers who merely depend on food that they plant are not considered to be part of food industry in these modern days. The food industry includes the following: – Regulations- These regulations range from local to international rules and regulations which govern food production and sales, food quality and safety, and general industry lobbying activities (David, Grotton, 1979, pg417). – Education- This can be academic which results to professional in food production, vocational which involves basic training or consultancy which deals on consultation regarding different food products. – Research and development- This involves food technology in order to invest various ways of food production which does not exist in the market. – Financial services which include insurance and credit services. – Manufacturing- Food industry involved in manufacturing of Agro-chemicals, seeds, farm machinery and supplies of agricultural construction. – Agriculture- This is a basic area in food industry since it deals with raising of crops, livestock and also sea foods which are the main raw material used in food industries. – Food processing- This involves preparing fresh products for sale in markets and also it involves manufacture of already prepared food products. – Marketing- This deals with promotion of new products in market. It also gets views from public opinion by advertising packaging and public relation. – Wholesale and distribution- This is done in warehouses, transportation and logistics. – Retails- Food products are basically sold in supermarkets, stones, direct con. Summer restaurants and other food services centers. Therefore, food industry basically covers all aspects of food production and sales. All transactions between productions of food up to the time food is taken to the market are taken care of. The industry size of food production is quite wide since it covers worldwide population and it’s approximately US $3. 2 trillion in 2004. For example, in United State they spend about US $ 1 trillion annually for food or almost ten percent of their gross domestic product (Harratio, 2007, pg 370). This industry due to its diversity and great need to expand it has around 16. 5 million people who are employed in the industry. Food industry regulations are very vital in every stage from production to consumption. These stages include production, processing, distribution, retail, packaging and labeling of all food products. All these are governed by a mass of laws, regulations, code of practice and guidance. There are general food laws which must be followed by everyone whether one is working in a food business or he or she is involved in consumption of the food productions. This deals mainly with registration of foods which are either imported or exported, the safety of food, labeling, product withdrawals and recall (Brown, 2001, pg 439). For example, the main food laws which are used in United Kingdom are:- – Food safety act of 1990 which involved registration of general food registration in Great Britain. – General food law regulation 178/2002. – General food regulations 2004. This incorporated imposition of penalties to those who breaks food regulation. Some of the food safety and consumer protection offenses include – Rendering foods which can injure one’s health by either: I ) Adding something harmful to food. ii) Using harmful ingredients in production of food. iii) Removing any food constituent which can benefit the consumer iv) Passing food through processes which are no recommended. – Selling product to purchaser which is not of the nature, substance or quality demanded by the buyer. – Using false descriptions or presentation of foods in order to entice customers. – Commission of defense is due to the act of default of another person, the other person is guilt of the offense. – In European countries, Food imported to these countries must comply with all their Food safety regulations or else they should enter into an agreement with the exporting countries for those requirements. – Exportation by European countries demands that food should meet the required food law, not unless the importing country demands otherwise as per their laws. – The safety standards of food should be followed strictly this is passed by the law that states: Food shall not be placed in market if it’s unsafe. Food can be regarded as unsafe if its-injurious to one’s health. – Unfit for human consumption. – The labeling, advertising, presentation and setting of food product for consumer should be done in such a way that it would no mislead the consumer. – For traceability purposes, operators of business need to keep accurate records of food, food substances and producing animals supplied to their businesses and also records of suppliers where they buy their commodities which should ensure that this information shall be made available to authorities on demand. – Food business operator can withdraw food which is not complying with safety standards incase it has left their control and recall food incase it has reached the consumer. In case any company breakdown any of these offenses, the company is liable to penalties laid down by general food regulation (Windsor, 1959, pg 37). Food law guide is a process which needs to be updated each and every time in order to comply with food standard every time. In food industry, there should be regulatory impact assessment team which its main duty is assessment of costs, benefits and risks of regulations laid down which could adversely affect the business in one way or another. These teams are either produced by government or agencies which have statutory powers for making laws. The government is trying to put up better regulatory initiatives which will work with food standard agency which is a statutory body which protects public health and consumer’s other interest related to food and drinks. Deregulation can lead to food safety coming to a critical condition since it opposes most of the regulation acts imposed in food production till marketing time. These deregulations may include:- – Free trade agreement. Due to free trade agreement the safety standards of food during export and import times are looked down upon and this can lead to harmful consumption of food. For any successful company to grow well, merging with other companies is quite essential since it enables diversity and acquisition of new methods and formulas which the merging company has. Merging stimulate growth and expression of ideas to give a wide range of products to be produced. The main aim of encouraging merging and acquisition of businesses is to reduce the number of firms operating on one same thing and consequently they increase concentration since the number of firms have lessen and therefore management can focus on something substantial since they are concentrating on a smaller area than before. Also through merging and acquisition companies promote anticompetitive pricing behavior since operations will be taking place on one company which can set standard prices for each items (Manley, 1940, pg 83). In food industry, they have focused merging as something that can bring great impact in economy since it basically changes employment structures. Therefore merges and acquisition results to workers dislocation since the companies will be fewer than before which lead to retrenchment of some workers. The food industry had two distinct mergers and acquisition involved in eight different food industries. These occurred from 1977 to 1982 and from 1982 to 1987. This mergers and acquisitions did not necessary portray the processes causing workers dislocation and lost wages. During the acquisition and mergers, small plants in food industries were added workers during the first merge wave but not during the second one. Mergers and acquisition had small but positive effect on wage during the first merger of 1977-1982 while little effect was felt during the second merger period. Mergers and acquisition also enables many plants to exit their industries during the 1977-82 period and facilitated closure of some firms during the period during 1982-1987. Therefore productivity can be increased and profitability of industry enhanced by actively participating in acquisition and merging of industries. Joint venture by different companies helps the businesses to grow increasingly and therefore increases business interest. Joint ventures also help the business to diversify its products and it basically operates like mergers and acquisition (Zhouying, 2005, pg317). Food technology has greatly advanced in many food companies through invention of new ways of production and marketing of food produce. Food supply chains in any food industry must give way to dynamic supply network and elaborate food technology that drive them. Technology enables high volumes of distributed transactions which take place between different members of supply chain in a rapid and low cost manner. Food technology should be used even during marketing to fit to a variety of transactions.

In the Knight Kitchen Psychological Review Using Sigmund Freud’s Theories Essay

As per Sigmund Freud, ‘dreams are the royal road to the unconscious’. In this essay I’m going to give an overview of Sigmund Freud’s personality theory in regards to the unconscious mind and how we express it in different ways. With that, I’ll be giving an interpretation of the book, ‘In the Night Kitchen’ by Maurice Sendak using Freud’s views, as well as my own opinions, while relating the child’s dream to his unconscious. To start, Sigmund Freud, who was the founder of the psychoanalytical theory, believed that within the structure of our mind, the unconscious was the largest portion. All of our deepest wishes, desires and pleasures were stored at the back of our mind. With that, he believed since most of our unconscious thoughts were rather disturbing or bad natured, the unconscious had to project itself in different matters. One of the ways it would do so would be through our dreams. Next, ‘In the Night Kitchen’ is a children’s story that was published in the seventies. This book is incredibly controversial, and for a good reason, because it shows a naked little boy in a small section of the story. I, however, think this is a great book. It starts with Mickey, the child in the story, falling into his dream. He falls and falls until he lands in his magical dreamland where all of the buildings and surroundings are bold, colorful and intriguing. He then ends up in the night kitchen. In the night kitchen there are three big and jolly bakers making a cake. They mistake Mickey for an ingredient and add him to the batter. Without realizing they throw him into the oven until he breaks free. He then builds an airplane to find them some milk to finish their cake, and he becomes the hero to his very own story. Furthermore, I believe this story has a greater meaning to it than just the words and pictures. Through Freud’s eyes this book is not just about a child having a dream but it gives us insight to his deepest wishes, desires and fantasies. With Freud’s theories I’m going to explain how he would have seen this story. Mickey, the child in the story, starts his dream by falling and falling, which is the first relatable sequence the author has presented us. We’ve all had that feeling of falling at the beginning of our dreams. Mickey then falls into his dreamland, with giant buildings, all bold and beautiful in color. A more exciting and vibrant land we’d choose to see in contrary to what we are forced to see in our everyday lives. He lands in a kitchen where three jolly, somewhat creepy bakers are in the middle of making a cake. Mickey is then seen wearing no clothes at all, which is where the controversy of the story takes place. This, however, does not disturb me at all. Children like to spend a lot of their time without their clothes on. Freud would have just viewed this from a fixation theory perspective. I believe he would have thought that Mickey was in his phallic stage, which is the third stage in Freud’s theory. In this stage, the child’s erogenous zone and primary focus are his genitals. This is also the stage in which children are learning and understanding the physical differences between males and females. Continuing through the story, everything we see in the kitchen is customized to Mickey’s taste. For example, the flour is called ‘Best Flour’, and the oven is called, ‘Mickey Oven’. He’s created his own little world in his mind, emphasizing his wish for power. Next, the bakers in the kitchen mistake Mickey for an ingredient and add him to the batter, stirring and stirring they do not realize what they’ve done until they stick him in the oven. Mickey then pops out screaming, ‘I’m not the milk, and the milk’s not me! ’ Realizing they need milk to finish their cake, Mickey starts constructing an airplane out of dough. For this part of the dream I believe Freud would have seen it as Mickey fulfilling a wish or desire, as most little boys do dream of becoming pilots, however it’s not possible in their everyday lives, therefore he is dreaming it at night. Next, he flies up and over the kitchen, and into the milk bottle; he retrieves milk for the recipe and brings it back to the bakers so they can finish their cake. Without the milk they would not have been able to finish by morning, therefore Mickey saved the night. Another example of a little boy’s desire for power and wish for heroism, not having it in his daily life, therefore it’s in his dream. Finally, the book finishes after Mickey rescues the evening, he is then returned to his cozy bed. I feel as though the author put a lot of psychological thought into the story before he wrote the book and for that reason I’d recommend it. In conclusion, this book represents a decent portion of Freud’s perspective on the unconscious mind and how it’s expressed through our dreams. The details in the story emphasize the creativity of the little boy’s mind. The actions of the little boy in the dream relate to examples in Freud’s theories, such as the little boy flying the plane or bringing the milk to the bakers, Freud would have seen that as part of his unconscious wishes and desires. I would definitely read this book to my children, as it has a wonderful aspect of imagination and psychological creativity.

THE MACHINE AGE Essay Example | Topics and Well Written Essays - 250 words

THE MACHINE AGE - Essay Example He is quoted as saying he would not do it again, that the transplant destroyed his quality of life. A $125,000 dollar settlement was given to his wife in 2003 by AbioCor Corporation based on deceit by hospital patient advocates who had encouraged the procedure while actually working for AbioCor. AbioCor was denied FDA approval to sell the heart to extend life. African Americans represent a large number of medical test subjects, even though they are the minority of the population in the US—and they are even less likely to be able to afford expensive procedures tested on them. Historically, African American women were used as test subjects. Consent forms are required for medical testing, and participants can quit any time. With tests like artificial hearts, however, quitting means dying. AbioCor went a step further and request to be able to test on unconscious subjects that had never given consent. This has been done with PolyHeme artificial blood, but never with a life-threaten ing procedure like an experimental heart transplant. African Americans are 20% less likely to select to participate in â€Å"health proxy† treatments like these, therefore giving the artificial heart without consent would affect African Americans more, making it unjust. Three Big Points (Summary of the Summary, non-essay form, per your request). 1.

Assess the impact of Edward Snowden's revelations on the public image Essay

Assess the impact of Edward Snowden's revelations on the public image of GCHQ and the wider intelligence community - Essay Example ons have made efforts directed towards improving the level of their national security intelligence with an aim of ensuring that proper investigations, surveillance as well as supervision of security issues is undertaken to prevent terrorism attacks. In addition, some countries have resorted to the use of spy and other intelligence agencies that basically monitor groups that might have been suspected of terrorism activities. The issue of military strength between countries has also compelled governments and concerned stakeholders to undertake certain sensitive measures that would ensure that they monitor the military strength of rival countries and their level of security intelligence. These measures have included the use of spies and intelligence agencies that are usually sent to the rival countries to perform such missions. However, the major challenge that has been identified with regard to the use of spies emanates from the tension that occurs in the case that the rival country becomes aware of the spying activities within their military operations. In some cases, intelligence organizations have also undertaken roles geared towards ensuring that the level of security within internet is kept under proper surveillance by monitoring the activities that are performed in the internet by their respective populations. However, this has raised the question regarding the privacy of information of the populat ion owing to the fact that national intelligence organizations are usually provided with the authority to access any activity performed in the internet and other sources of media by a specific population. Many people have complained that by accessing personal information of the activities that are performed by individuals within the internet is a violation or a sense of intruding personal privacy. A case of revelations of an employee of an intelligence agency occurred when Edward Joseph Snowden revealed the activities the United States National Intelligence Agency

Third Writing Assignment Essay Example | Topics and Well Written Essays - 750 words

Third Writing Assignment - Essay Example Other than the domestic powers, the President also has broad rights over foreign policy. He can appoint ambassadors. The president with the aid of the Secretary of the State can maintain all contact with foreign powers. In many cases, the president can personally be present in Summit conferences where all heads of state assemble for direct consultation. For instance, President Woodrow Wilson represented his country in the Paris peace conference after WWII was over. Since then, US Presidents regularly meet with world leaders for discussion of economic and political matters to reach bilateral and multilateral agreements. The President’s job is also to protect the Americans abroad and look after the foreign nationals in America. The President has the right to approve new nations and government, and enter into treaties with other nations which is however subject to approval from two-third of the Senate. The President also has the right to enter into â€Å"executive agreementsâ₠¬  with other nations which do not need approval from the Senate. The President also acts as the Commander-in-Chief of the armed forces since only with power over the army he can add credibility to his foreign policies. He has the power to decide when to intervene abroad. For instance, US Presidents have intervened during wars in Korea and Vietnam by deploying troops as required (â€Å"Presidential Powers†; Watts, 99). The power of the Congress is concerned with collection of taxes, duties, excises and imports. The Congress also allocates funds for the defence and general welfare of the country. According to the US constitution, the Congress has the power to frame foreign policies. The laws passed by the Congress, or the treaties and nominations that the Senate agrees can have impact on the country’s interaction with other nations. Although the president has the right to establish and implement foreign policies, it is the Congress who has the right to approve fund

What does it mean to be an effective educator for gifted, creative, Annotated Bibliography

What does it mean to be an effective educator for gifted, creative, and talented students - Annotated Bibliography Example It is also important for the evaluation of the effect of programs on individual student. The main reason for applying multiple criteria is to identify more minority and economically disadvantaged students who are over looked when so elements of restrictive criteria for such things like the student’s IQ or achievement scores are used. This under representation problem have for decade’s plagued education. For example, in 1991, the state of Georgia defined the giftedness of a student according to a single score. With the help of Renzulli’s NRC/GT, eight Georgian schools explored the use of multiple criteria to obtain what they termed as a rich profile of students in terms of strength and interest. This criterion was also important in identifying the strength of minority students. Teachers can identify students quickly on the basis of observation and performance information of students from different cultural and economic background. Students who show traits, aptitudes and behaviors associated with giftedness can quickly be identified. Georgia legislatures passed a bill requiring multiple criteria be identified. This was in 1994 when the legislature was well convinced of the fairness of the multiple criteria, and the governor signed it into law. The law stated that the eligibility included meeting criteria in any three of the four areas which are the mental ability, achievement, creativity and motivation. The areas were defined as; intellectual ability above the 96th percentile, standardized achievement test score above the 90th percentile on the total battery n reading or in mathematics, creativity scores above the 90th percentile on the creativity test or creative characteristics rating scale, or superior evaluation of creative product or performance. Moreo ver, motivation as reflected in a GPA above 3.5, a score of above the 90th percentile on a motivational characteristics scale, or a rating above the 90th percentile on a

Speaking evaluation Essay Example | Topics and Well Written Essays - 250 words

Speaking evaluation - Essay Example She does this by bringing in their life experiences, and effectively and clearly previews the major points within the introduction and transitions between them in a comprehendible format. Additionally, she re-states the thesis statement often and gives reasons as to why his husband should be re-elected and clearly reviews the major points in their concluding section, which brings the entire theme equally clear and presentable. The major points to address are presented discretely as she goes on with her speech, and she also explains on how her points build on the main thesis. Sufficient evidence is used to support the main thesis, and this helps her to draw a good and reasonable argument. In regards to the audience, she engages and inculcates good attention with the audience and delivers with a moderate pace that contributes to the meaning of the speech. Moreover, she applies gestures and speaks confidently with a commendable projection, and this shows that she delivers in a way that builds the clarity of the entire speech session. With regard to the content of the speech, Michelle offers clear and sufficient points to support her arguments. She presents a good structuring of her speech and delivers an excellent oral rendition to the audience. More so, she recorded an exemplary, excellent conversational rendition and it can be said that she successfully delivered the message in her speech. She is audible and emphasizes on her main points and this speech can be rated as

Strategic Business Management and Its Comparison to the Case of Research Paper - 1

Strategic Business Management and Its Comparison to the Case of iCreative - Research Paper Example The researcher states that for expansion of business through internal venturing and joint ventures, iCreative requires managers and leaders who possess strategic leadership skills along with market intellect and cultural awareness of foreign markets. Being an entrepreneur and introducing a new concept in the market requires a different approach altogether than running family-owned businesses or other established organizations, be it a company or a partnership. Where every organization model requires a different leadership approach, entrepreneurship demands innovation and creativity. Entrepreneurial leaders are required to be dissatisfied with the status quo and should have the ability to question imperfections and present a better alternative. For this purpose, learning ways of existing businesses and modifying them effectively is the gist of entrepreneurial leadership. Entrepreneurial leaders need to have flexibility in their approach and ability to learn continuously. Furthermore, these leaders are expected to have authenticity in their tone when they communicate. Such leaders not only share their insight but also have the humility to encourage their peers and subordinates to share their views. Since an entrepreneurial model is never perfect in the inception, therefore feedbacks and ideas of a team could help this new venture. Entrepreneurial leaders are also expected to have a vision and ability to examine their organizations at different levels of businesses. It not only includes operational and strategic management levels but also involves capability of identifying gaps between existing and desired efficiency and effectiveness. Entrepreneurs are provided with a huge amount of advice and negative feedbacks having the critical effect on business performance.

Using ICT-enabled feedback to improve student learning in secondary Literature review

Using ICT-enabled feedback to improve student learning in secondary schools in New Zealand - Literature review Example What is Feedback? Feedback is often described as a systematic dialogue between teachers and students. A proper feedback can help both to assess their strategies.To be more precise,for students it is a method to ascertain the effectiveness of their learning strategies. On the other hand, for teachers, it is a method to assess the problems faced by students. As a result, the teachers are able to adapt more student friendly teaching methods A carefully designed classroom lesson attracts more attention from students (Black and William, 1998, pp. 139-148). In many literatures the description coined by Ramprasad (1983, p. 4) â€Å"Feedback is information about the gap between the actual level and the reference level of a system parameter which is used to alter the gap in some way† is used to define feedback. However, many scholars are of the opinion that such definitions of feedback, makes it a complete responsibility of the teachers. On the other hand, an effective feedback require s both the teachers as well as the students to give their serious effort. (Black and William, 1998, pp. 139-148) In 2006 Boston Consultancy Group (BCG), conducted a survey in the primary school of Bellfield in Victoria, Australia. The survey clearly indicated that Feedback in school level balances positive aspects of teaching with room for future improvement. The survey also showed that feedback encourages teachers to build up their confidence. The survey further showed that constructive and properly tailored feedback help teachers to formulate new methodologies to improve learning in their class... The teachers must gain the student’s confidence. A feedback, which is very critical by nature, can make students feel incompetent. In feedback, teachers need to highlight the achievements of the students in a realistic yet positive manner. By providing students non-judgmental feedback, the teachers can become their mentor. The greatest fear that students have is the fear of being wrong, and it is the responsibility of teachers to encourage them to come out of their inhibition. (Gager and Berliner, 1991 p. 143, 349) Feedback can be categorized into two category, namely â€Å"Formative† and â€Å"Summative† assessment. Formative assessment involves regular feedback throughout the academic year. On the other hand, summative feedback is the assessment done at the end of the academic term. Formative assessment In case of formative assessment, the approach is a combination of formal and informal processes applied by students and teachers for improving the learning expe rience. Formative assessment done by teachers mainly focus on the following points (Heritage and Stigler, 2010, p. 56) The direction in which the student is heading, i.e. the strategy the student is following. The current state of the student The direction the student must take next to make further improvements The priority in formative assessment is to set the learning goals along with the success criteria for each lesson. The feedback help teachers to shape up their curriculum in such a way that the students are able to close the gap between his or her current learning ability and the goal they have set for themselves. The teachers must be aware of certain factors, when they formulate their formative assessment strategies. There are certain factors, which must be

Importance of having a scholarship in Canada Essay

Importance of having a scholarship in Canada - Essay Example In addition to financial and educational benefits, the scholarship provided me with career benefit. Earning a prestigious scholarship makes me a more attractive job candidate. Most employers understand the competitive nature of the scholarship and as such, they recognize scholarship as an accomplishment. It demonstrates to potential employers that I have exceptional abilities in the academic realm. Listing scholarship on my resume helps me to stand out when searching for a job and possibly help me to achieve the career that I want. The scholarship also came with personal benefit; it made a significant difference regarding how much resources and time that I had during college to spend to enhance my knowledge and experience through internships, volunteer opportunities, and service-learning. The security and money afforded by a scholarship allowed me to be more selective regarding how much I spend and how I spend my free time. I am delighted to have studied in Canada as the country prov ided me with an unforgettable experience. As I had mentioned earlier, I am originally from Saudi Arabia and I have lived for a while in the United States. Studying in Canada meant a lot to me; I was able to learn from the leading lecturers and in excellent modern facilities that inspired forward-thinking progress, and innovation. Regardless of the level of education one is pursuing, the cost of education in Canada is affordable and enables one to acquire globally recognized qualifications that will set them on the path to success.... It demonstrates to potential employers that I have exceptional abilities in the academic realm. Listing scholarship in my resume helps me to stand out when searching for a job and possibly help me to achieve the career that I want. The scholarship also came with personal benefit; it made a significant difference regarding how much resources and time that I had during college to spend to enhance my knowledge and experience through internships, volunteer opportunities, and service-learning. The security and money afforded by a scholarship allowed me to be more selective regarding how much I spend and how I spend my free time. I am delighted to have studied in Canada as the country provided me with unforgettable experience. As I had mentioned earlier, I am originally from Saudi Arabia and I have lived for a while in the United States. Therefore, studying in Canada provided me with a completely new form of experience. Studying in Canada meant a lot to me; I was able to learn from the lea ding lecturers and in excellent modern facilities that inspired forward thinking, progress, and innovation. Regardless of the level of education one is pursuing, the cost of education in Canada is affordable and enables one to acquire globally recognized qualifications that will set them on the path to success. I am no different. All my classes in Canada reflected multicultural and diverse society. Canada has high academic standards, as well as rigorous quality controls, which meant that I earned high-quality educational qualifications that will open doors for my future and be of great benefit to my long-term career goals. A Canadian certificate, diploma, or degree is recognized globally as being equivalent to

Night of the Living Dead Essay Example for Free

Night of the Living Dead Essay American  independent  black-and-white  horror film  and  cult film  directed by  George A. Romero   Night of the Living Dead  was heavily criticized during its release because of its explicit content, but received critical acclaim and was selected by the  Library of Congress  for preservation in the  National Film Registry  as a film deemed culturally, historically or aesthetically significant. reviewers cited the film as groundbreaking. Pauline Kael  called the film one of the most gruesomely terrifying movies ever made — and when you leave the theatre you may wish you could forget the whole horrible experience. .  . . The films grainy, banal seriousness works for it — gives it a crude realism. [62]  A  Film Daily  critic commented, This is a pearl of a horror picture which exhibits all the earmarks of a  sleeper. Since the release, critics and film historians have seen  Night of the Living Dead  as a subversive film that critiques 1960s American society, international  Cold War  politics and domestic  racism. Elliot Stein of  The Village Voice  saw the film as an ardent critique of American involvement in  Vietnam, arguing that it was not set in  Transylvania, but Pennsylvania — this was  Middle America  at war, and the zombie carnage seemed a grotesque echo of the conflict then raging inVietnam Pauline Kael,  5001 Nights at the Movies  (Henry Holt and Company, 1991 Elliot Stein, The Dead Zones: George A. Romero at the American Museum of the Moving Image,  The Village Voice(New York), January 8–14, 2003 http://www. filmsite. org/posters/psyc2. jpghttp://www. filmsite. rg/reddot. gif  Alfred Hitchcocks powerful, complex psychological thriller,  Psycho  (1960) is the mother of all modern horror suspense films it single-handedly ushered in an era of inferior screen slashers with blood-letting and graphic, shocking killings The master of suspense skillfully manipulates and guides the audience into identifying with the main character, luckless victim Mari on (a Phoenix real-estate secretary), and then with that characters murderer a crazy and timid taxidermist named Norman (a brilliant typecasting performance by Anthony Perkins). Hitchcocks techniques voyeuristically implicate the audience with the universal, dark evil forces and secrets present in the film. Psycho  also broke all film conventions by displaying its leading female protagonist having a lunchtime affair in her sexy white undergarments in the first scene; also by photographing a toilet bowl and flush in a bathroom (a first in an American film), and killing off its major star Janet Leigh a third of the way into the film . Film reviews, for instance, will sometimes take up political or sociological concerns in the course of issuing formal-aesthetic judgments. Night of the Living Deaddramatizes the bewildering and uncanny transformation of human beings into non-human forms. Indeed, like all metamorphosis narratives, the film carries uncomfortable messages about identity — about what it means to be a human being and about the terror of alienation. The films power to unsettle its audience also derives from its focus on the taboo subject of cannibalism (which it depicts far more graphically than previous zombie films). In the eighteenth century, the English ironist Jonathan Swift (1996) wroteA Modest Proposal,a darkly satirical attack on the privations suffered by the Irish people at the hands of the English in which the author ironically proposed that infants be killed and eaten in order to solve the problem of poverty in Ireland. Night of the Living Deadalso uses cannibalism as a metaphor for exploitative power relations. Thus, while it deals with a quite different set of social problems, Romeros film can also be seen a sinister satire that exploits an outrageous premise in the interests of social and political critique. In his book  Understanding Popular Culture,  John Fiske writes: It is not violence per se that characterises popular culture, but only that violence whose structure makes it into a metaphor for the distribution of power in society. Fiske, 1989: 137) According to Fiske, then, violence is a metaphor for inequitable (and presumably unjust) power relations in society. It is important, however, to understand this point in historical context. Violence became more commonly depicted in films and on television in the late 1960s, during a socially turbulent period when social hierarchies were being challenged   Night of the Living Dead  draws on Alfred Hitchcocks  Psycho  (1960), especially in its film craft: the use of shadow and camera angles. Night of the Living Dead  (and, indeed, its worthy equels) reminds us of something that the recent outbreak of zombie films may have caused us to forget: the oppositional potential of popular culture. In this sense, the film is an undead classic that can still tell us something about who we are — and warn us about what we might turn into. Waller, Gregory A. (1986),  The Living and the Undead  (Urbana and Chicago: University of Illinois Press) Swift, Jonathan (1996),  A Modest Proposal and other Satirical Works  (New York: Dover) like most genre movies, reflect the values and ideology of the culture that produced them. Don Siegels  Invasion of the Body Snatchers  (1956), for example, about an invasion of alien seed-pods that replace people with emotional replicas, is typically discussed in relation to American contemporary culture in the 1950s. Unlike earlier horror films,  Invasion of the Body Snatchers  imagines infection on an apocalyptic rather than personal scale, as in the vampire myth, a clear reflection of Cold War fears of nuclear destruction. But even as Americans felt threatened by possible nuclear war and Communist infiltration, the film also expresses a fear of creeping conformism at home. Invasion  makes the commonplace seem creepy, and in the climax a mob of plain-looking townsfolk pursue Miles and Becky out of town in a horrific evocation of the kind of witch-hunting mentality witnessed in the United States just a few years before the films releaseRead more:  Critical debates Horror Films actor, children, cinema  http://www. filmreference. com/encyclopedia/Criticism-Ideology/Horror-Films-CRITICAL-DEBATES. html#ixzz1qab4D5B2

The Rule of Law and the Separation of Powers

The Rule of Law and the Separation of Powers The rule of law and the separation of powers have a particularly important role to play within the UK’s unwritten constitution. They allocate and restrain power so as to ensure that the constitutional system remains accountable and limited. It is a common observation that the UK does not have a written constitution. However, it is the existence of mechanisms such as respect for the rule of law and the operation of a (more or less) rigorous separation of powers together with devices such as constitutional conventions that allows this jurisdiction to lay claim to the existence of a constitution albeit one which is not formally recorded in a written document. Bradley and Ewing[1] analyse the rule of law by focussing upon three aspects of its operation in contemporary society: the simple maintenance of law and order; the requirement that government be conducted according to the law; the broader concept of the rule of law as a broad political doctrine which goes beyond an analysis of the operation of particular laws and encompasses the values of a free and democratic society. The â€Å"law and order† model which holds that order is better than anarchy. The difficulty with this approach is that it is possible thereunder to characterise a military dictatorship as functioning according to the rule of law since a form of order is maintained and courts may even continue to function to resolve private disputes between citizens. However, the authors make the point[2] that â€Å"†¦constitutionalism and the rule of law will not thrive unless legal restraints apply to the government.† A better approach is to examine the manner in which the courts have the ability to challenge the acts of the Executive and other public authorities. The use of judicial review to scrutinise the actions of Ministers and Government Departments is familiar. Further, in M v Home Office[3] it was even held that a Minister of the Crown could be guilty of contempt of (one of Her Majesty’s) Courts. The argument that the courts had no such powers against ministers met with a stinging rebuttal: â€Å"[This argument] would, if upheld, establish the proposition that the executive obey the law as a matter of grace and not as a matter of necessity, a proposition which would reverse the result of the Civil War.†(!) The principle has been further reinforced by the adoption of the European Convention on Human Rights which now provides a mechanism by which the very laws of this jurisdiction can be examined to ascertain their â€Å"lawfulness†. The concept of the rule of law as a broad political doctrine has generated much debate. One the one hand, it is possible to argue that the law comprises a set of absolute values distilled from centuries of legal experience; on the other it may be argued that the rule of law is a flexible concept which has to be adjusted in accordance with the prevailing social and political circumstances of the time. Professor Joseph Raz[4] argues that the rule of law is a â€Å"political ideal which a legal system may possess to a greater or lesser degree† and that it is â€Å"just one of the virtues that a legal system may possess and by which it is to be judged†. Raz therefore does not invest the rule of law with any inherent moral authority stating expressly that it â€Å"is not to be confused with democracy, justice, equality (before the law or otherwise) human rights of any kind†¦Ã¢â‚¬  While this approach may be highly respected from a jurisprudential perspective, it is of little value in understanding the operation of the rule of law in the UK constitution. A far more preferable and workmanlike analysis is that of Friedrich von Hayek in the seminal work The Road to Serfdom[5]. He propounds the thesis that the function of the rule of law is to ensure that the government is bound in all its actions by rules fixed and announced beforehand. Such a state of affairs makes it possible to predict how the government will employ its coercive powers in a given situation and to plan one’s individual affairs on this basis. Thus the rule of law in the UK constitution is founded upon certainty: laws are democratically debated and publicly promulgated and, as a general rule, do not operate retrospectively. The UK citizen is therefore protected from the â€Å"whim of the tyrant† approach to lawmaking and has the added shield of the power of the courts (domestic and European) to review government action and the validity of the laws themselves. In order for such a system to be maintained, especially in the absence of a written constitution to which recourse may be had in the event of alleged injustice (as in the USA), it is essential that there be a clear separation of powers between the three branches of government: Executive, Legislature and Judiciary. This separation is clear cut in the USA – the President forms the Executive, Congress is the Legislature and the same personnel cannot serve in both (save that the Vice-President chairs the Senate). Government action can be reviewed by the Supreme Court. In the UK, as might be expected given the historical evolution of the constitution as opposed to its imposition by a written document, there are certain anomalies and overlaps. By constitutional convention, the Prime Minister is the leader of the party with the majority in the House of Commons. Ministers of State are recruited for the most part from members of the Commons with a smaller number from the Lords. The sys tem of party political â€Å"whipping† has the result that (save in the case of occasional highly-publicised rebellions) the actions of the Legislature reflect the will of the Government of the day. The Judiciary is more demonstrably independent and some would argue that this is now the more so as a result of the steps to relocate the functions of the highest appellate court in the UK from the Judicial Committee of the House of Lords to an entirely distinguishable Supreme Court. This process has generated much political and constitutional heat. It was strenuously argued that the presence of the Law Lords in the legislative assembly of the House of Lords was offensive to the concept of separation of powers. However, defenders of the status quo pointed to the fact that their Lordships by convention scrupulously refrained from debate upon issues which were likely to come before them in their judicial function. However, Lord Bingham[6] is sceptical as to the purity of the functio n of the judiciary: â€Å"The essential function of the court is then to interpret the law which it infers that parliament intended to make or would have made if it had addressed the point at all. This is not as legislative role, nor is it a purely interpretive role, since the court may have to do a good deal more than elicit the meaning of what parliament has enacted.† The most glaring anomaly in relation to separation of powers in the UK has been the figure of Lord Chancellor. He has served as a member of the Executive by sitting in Cabinet, as a member of the Legislature by acting as Speaker of the House of Lords and as head of the Judiciary. It has been observed[7] that successive Lord Chancellors have relied upon the â€Å"characteristically English argument† that eminent public figures can by definition be trusted so that a formal separation of powers is not required. This argument was propelled to new depths of disingenuousness by Lord Irvine in 1999[8] when he suggested that the presence of the Lord Chancellor straddling all three branches of government actually safeguarded separation of powers by supplying a voice in the Executive and the Legislature that was able to speak out on behalf of judicial independence. As with the rule of law, the European influence may be argued to strengthen rather than diminish separation of powers. Lord Irvine[9] argues that: â€Å"Incorporation [of the European Convention on Human Rights] will enhance the judges’ power to protect the individual against the abuse of power by the state. We have a high quality of judicial review in this country. It has often rightly held the executive to account and improved the quality of administrative decision-making. So the concept of judges protecting the citizen and holding the executive to account is nothing new. What is new is that the judges will be given a framework by parliament within which to interpret the law.† Thus it may be concluded that, notwithstanding the lack of a written constitution, the UK citizen is protected from capricious and unlawful acts of government by respect for the rule of law. This should not be regarded as an abstract philosophical concept: the principle operates within this jurisdiction to ensure that acts of government are transparent and predictable. When they fall short of these standards, the fact that there is a demonstrable independence of Judiciary and Executive (as has been seen the independence of the Legislature from the Executive is more questionable) means that the actions of government can be challenged and, if necessary, overturned. These various constantly evolving mechanisms ensure that the exercise of power within the UK constitution is accountable and limited. Bibliography Alder, J., General Principles of Constitutional and Administrative Law, (4th Ed., 2002) Allen, M. Thompson, B., Cases and Materials on Constitutional and Administrative Law, (7th Ed., 2003) Barnett, H., Constitutional and Administrative Law, (5th Ed., 2004) Bradley, A. Ewing, K., Constitutional and Administrative Law, (13th Ed., 2003) 1 Footnotes [1] Constitutional and Administrative Law, (13th Ed., 2003), Chapter 6 [2] Op. Cit., p.96 [3] [1994] 1 AC 377 [4] Quoted in Barnett, Constitutional and Administrative Law, (5th Ed., 2004) at p.77 [5] See Barnett, Op. Cit., p.79 et seq [6] (1996/97) 7 King’s College Law Journal 15-16 [7] Alder, General Principles of Constitutional and Administrative Law, (4th Ed., 2002) at p.114 [8] Speech to the Third Worldwide Common Law Judiciary Conference, Edinburgh, 5 July 1999 [9] Constitutional Reform and a Bill of Rights, [1997] European Human Rights Law Review 483

What Are you Really Learning at School?

What Are you Really Learning at School? What Are You Really Learning at School? You sit in math class while the teacher drone on about basic math such as how to add, subtract, divide, and multiply. You think to yourself, Why I am still learning this, I learned this like in elementary school? Youre afraid raised your hand knowing what the other kids will say, Whyd you have run your mouth, we could of being doing the easy stuff instead of this hard math. I actually could have passed math for once in my life since elementary school. You as this unpopular person sure doesnt want to get more unpopular than you were before. Instead, you sit back listen to sounds of kids rustling their notebook paper or homework to form spitballs to shoot at peoples heads or the endless beeps of text messages being sent to each other or the mini screams of girls after they receive a request for prom date. Parents wonder why their childrens report card is so amiss and unacceptable when they receive them but parents really dont know what teachers are teaching their children in school and something needs to be done about it and change for once and for all. Many reasons lead up to what are we really learning in school such as unacceptable scores on MSA and HSA, not enough skills to succeed, and not being able to use their own imagination. When parents receive the childs MSA or HSA report, the results are shocking. Children come to their parents with scores of low average and average but on their regular school tests, they would get above 90% never below 80%. Scores taken from elementary schools since the MSA have plummet, The Baltimore Sun states, The percentage of third-graders at the school who passed the state reading test plummeted from 100 last year to 50 this year. The percentage of fourth-graders reading at proficient or advanced levels dropped nearly 43 points, from 100 percent to 57 percent. Fourth-grade pass rates in math fell from 100 percent to 68 percent, and fifth-graders pass rates in reading dropped from 100 percent to 80 percent at Abbottston Elementary. From Abbottston Elementary School in Baltimore City, MD to Baltimore Liberation Diploma Plus High School, MSA and HSA test scores have dropped leaving other schools ahead of them and putting them behind in the dust. In this particular elementary schoo l, scores were higher last year than this year, their schools scores overall decline more than 50% . Which means what are those teachers teaching that made those children do worse than before. Or maybe teachers had the books altered last year to cheat for the students because they knew their students werent prepared. Now, this year maybe they decided forgot the cheating part because they knew they would eventually get caught and probably prayed that their students would be able to pass with the same high standards. But they didnt happen so, the school is now under speculation. First of all, The Baltimore Sun also states, Baltimore City schools results on this years Maryland School Assessment tests are a terrible disappointment. Although the overall declines in reading (3.3 percentage points) and math (4.9 percentage points) are not catastrophic, the results from individual schools paint a more troubling picture. Of the 50 schools that showed the largest combined drops on math and re ading scores since 2010, 45 were in Baltimore, including 19 of the bottom 20 and all of the bottom 10.† Reading averages and math averages are decreasing steadily unlikely in smarter schools but what are the teachers teaching that’s making test scores drop. Parents, have you checked your child’s regular school tests coming home, aren’t they passing with high B’s and A’s but now, you receive your child’s MSA scores. They unacceptably low actually below average especially in reading and math. You think what are these so called teachers teaching my child. If they are pass in regular grades, why couldn’t they pass this MSA? Are the teachers making test easier for their job or what? Maybe they just do it for the money or is the principal checking up on their students and teachers’ progress making sure no one is slacking? Do you seem to find that your child or now full-grown teenager doesnt have the right skills to help them succeed in life to able them to get a high-paying job? Do they find themselves working a local store as bagger not as a manager? Well, not having the right skills to succeed in life being taught in school is a problem too. teachers don’t understand what a child goes through or doesnt understand. In an article called, Cultural Diversity and Academic Achievement†, The National Assessment of Educational Progress (NEAP) reported that, â€Å"Students from low socioeconomic backgrounds and many children of color consistently achieve below the national average in mathematics and language skills, with the gap widening as children continue through their school years.† Teachers aren’t focusing on that one child that needs help, they’re too worried about how they class is going to react to something. Studies show that, â€Å"1 out of 10 children are afraid to raise their hand, ask questions, and seek help because they’re afraid of what they’re classmates will say.† It’s not always the child’s fault either because if a teacher sees a child failing, they need to help by being more encouraging. This one of skills that needs to be successful in life, other skills are leadership, honesty, imaginative, and trust. Secondly, a psychologist, Jean Piaget did research about child development said, â€Å"Over the past half-century, child development research has provided an increasingly comprehensive knowledge base to explain how young children acquire skills and knowledge and define the environmental supports needed to stimulate and sustain development.† Schools have ignored or rejected different cultural expressions of development that are normal and adequate and on which school skills and knowledge can be built. Consequently, children from poor families have been judged to be inadequate because they do not already know nor do they easily learn the school curriculum. . The world needs more and more compassionate creativity to solve difficult problems confronting us. Creative students do not have answers, but they habitually question the status quo and think about alternatives and improvements. They discover and invent possible answers. A Doctor of Education, Marvin Bartel Ed.D.speaks out and says, â€Å"As teachers, we are often partly to blame for the diminished inclination to be creative as children become socialized and aware of their own limitations.† In creative teaching, assignment limitations can provide a way to change the students habits of work. However, the student needs to be given autonomy to make choices about what seems important. Otherwise, the motivation to be creative is lost. Third and most final, Marvin Bartel Ed.D. also says, â€Å"Teachers abandon their imaginative and creative curiosity about life in favor of a more secure, but imposed and programmed kind of thinking habits.† The accept answers from the Interne t as correct (without enough thought). When this happens we miss many good ideas as well as risk injustice by manipulation. You sit in math class while the teacher drone on about basic math such as how to add, subtract, divide, and multiply. You think to yourself, Why I am still learning this, I learned this like in elementary school? Youre afraid raised your hand knowing what the other kids will say, Whyd you have run your mouth, we could of being doing the easy stuff instead of this hard math. I actually could have passed math for once in my life since elementary school. Some child development experts are concerned that schools today are unacceptable scores on MSA and HSA, aren’t teaching kids the skills they need to succeed, not being able to use their own imagination.A culture of testing, they say, is inhibiting the development of â€Å"life skills.† Curricular content aside, what do you think you are really learning at school? Are you developing skills that will carry you through life.

Exposing the Weakness of Saint Anselm of Canterbury’s Ontological Argum

Exposing the Weakness of Saint Anselm of Canterbury’s Ontological Argument In a world of scientific inquiry, atheism, and the assassination of God, we are often neglectful of our Glorious God’s existence. With new theories of neuropsychology, quantum physics, gene therapy, evolution, and psychobiology, we are constantly forced to edge God out of our lives, to be replaced with cold, empty scientific thought. What, with meme theory, genetic predisposition, evolutionary spontaneous generation, dark matter, super string theory, multi-layered universes, and the neurological reasons behind consciousness, we are becoming more and more distant from the reality that is God. This is disappointing. This is painful. And thankfully, this is avoidable. We must look no further than Saint Anselm and his Ontological Argument of 1077 B.C., and we are again reminded of the irrefutability of the Lord’s existence, and His awe-inspiring plan for us all. Saint Anselm of Canterbury is not only the theologian responsible for one of the most potent arguments against atheism, but he is also the archbishop responsible for interpreting the Holy Bible in support of the Holy Crusades for Pope Urban II. Without Anselm, we would be without the Ontological Proof, and we never would have waged war against the infidel Turks, or the heathen Jews. So, we are doubly indebted to Saint Anselm, and should take this opportunity to learn a little more about him: Anselm was one of the early Church Fathers who attempted to justify faith, not by reference to Holy Scripture, but through the use of logic and reason alone. Having been inspired by Saint Augustine’s The City of God, (413-426,) Anselm understood that to defeat Paganism, he must support his ... ...errifying of all, no Yoohoo Chocolate Drink. (A careful reading of The Revelations of John show this to be one facet of Hell.) So, Believe in the Lord, friends, He Must Exist! You need never doubt again, as the man who doubts further supports the undeniable existence of God Almighty. In order to deny the existence of God, we must first conceive of a God, and in order to conceive of a God, God must exist, because the concept of God can be improved upon, and therefore, God must exist. This concludes my exposition of Saint Anselm of Canterbury’s Ontological Argument. Works Sited: Ian McGreal: Great Thinkers of the Western World. New York, Harper Collins Co., 1992. Pg. 81-86. John Hopkins: A Companion to the Study of St. Anselm. Oxford, Clarendon Press, 1972. Saint Anselm: Monologion. England, 1077. Saint Anselm: Proslogion. England, 1078.

Misconceptions about Satanism :: Non-Christian Religions Satan

Misconceptions about Satanism   Ã‚  Ã‚  Ã‚  Ã‚  Most religions like Christianity, Hinduism, and Islam have well defined meanings, one exception is Satanism. Most people have their own definition for Satanism.   Ã‚  Ã‚  Ã‚  Ã‚  Some people feel that non-Christian religions and all Christian denominations other than their own are forms of Satanism. This would imply that all Buddhists, Hindus, Moslems, and Jews. In fact at least 75% of the world's population would be Satanists.   Ã‚  Ã‚  Ã‚  Ã‚  Others feel that all religions other than Judaism or Christianity are inspired by Satan and thus are forms of Satanism. This would still leave the vast majority of people in the world being Satanists.   Ã‚  Ã‚  Ã‚  Ã‚  Large numbers of people feel that a wide variety of unrelated, benign religions (such as Santeria and other Caribbean religions, Druidism, New Age, Wicca, ect.) are forms of Satanism.   Ã‚  Ã‚  Ã‚  Ã‚  Such definitions create great confusion. The following are recommended terms and descriptions for four essentially unrelated religions that have been called Satanism.   Ã‚  Ã‚  Ã‚  Ã‚  The first is Religious Satanism, This faith includes the recognition of Satan either as a deity or as a principle. Three main denominations exist: the Church of Satan, the Temple of Set, and the Church of Satanic Liberation. Other short lived Satanic groups currently exist and have existed in the recent past. According to Statistic Canada, the 1991 census found 335 Canadians who identified themselves as Satanists. The actual Number is probably significantly larger. A United States Department of the Army pamphlet #165-13 "RELIGIOUS REQUIREMENTS AND PRACTICES OF CERTAIN SELECTED GROUPS - A HANDBOOK FOR CHAPLAINS" (1978 - April) estimated that there were 10 to 20 thousand members of the Church of Satan in the United States. Accurate data is impossible to estimate, since the largest group (The Church of Satan) does not release its membership totals.   Ã‚  Ã‚  Ã‚  Ã‚  It is important to realize that the Satan they recognize has few if any point s of similarity with the Christian concept of Satan. The Satanists' concept of Satan is pre-Christian, and derived from the Pagan image of power, virility, sexuality and sensuality. To most Satanists, Satan is a force of nature, not a living quasi-deity. Their Satan has nothing to do with Hell, demons, pitchforks or profound evil.   Ã‚  Ã‚  Ã‚  Ã‚  The image of Satanism spawned by Christianity is called Gothic Satanism. It is an imaginary and profoundly evil religion that was invented during the late Middle Ages. Concepts included ritual killing of children, selling their soul to the devil, breaking crucifixes, conducting black masses, ect. It has never existed in the past, and does not exist today, except in the imagination of the public.   Ã‚  Ã‚  Ã‚  Ã‚  Another form of Satanism is Teen Satanism: A syncretistic religion which is a blend of Religious Satanism, Gothic Satanism, ceremonial magick, and any

Indigenous Art History and the Education System Essay -- Indigenous Ar

â€Å"His Buffalo and horses are always in motion--they're running for their lives. They can't be caught. That's real freedom†(Lee). In the American educational system the curriculum is supposedly designed to enrich the hearts and minds of all the students who wish to become enriched. Professional educators throughout western civilization compose their contributions as to what is considered to be in the best interests of the students. However, some oversights have been made apparent. The history of Indigenous American Art has been ignored, for too long, at the expense of the students who happen to be the descendants of the first peoples of this continent. Furthermore these students also happen to be the majority within the Los Angeles Unified School District; whether these students are of American, Canadian, Mexican, or Central American ethnicity they almost always have one thing in common, the indigenous blood that runs through their veins. Science has established that environment greatly influences behavior, whether that environment is a classroom, a home, or the American Continent. Subsequently, this continent is reflected within the hearts and minds of its people, and inevitably in our artistic expression. We the first people of this continent have existed here for thousands of years before the western civilization stumbled its way to this side of the planet. Indigenous American Art and its history play a vital part in our facet of the human experience. What's more, it is fundamental for fulfilling our potential and responsibilities as human beings. In addition to the contribution to our collective psyche, indigenous art is a historical and anthropological timeline of natural and supernatural phenomena. It is apparent that ... ...de as we all account for each other and ourselves with clear wisdom and responsibility before creation. Works Cited Gangel-Vasquez, Janice. â€Å"Re: Native Art History II†. Email to the author. 17 August. 2003. Lee, Jeff and Donna Hand. â€Å"2 dimensional Art-Ed Defender†. Trophies of Honor. 9 Aug. 2003. www.msstate.edu/Fineart_O...troph1.htm Martà ­n del Campo, Edgar. â€Å"Mesoamerican Deities†. Edgar†s Mesoamerican art page. 7 Oct. 1996. 9 Aug. 2003. members.aol.com/emdelcamp/edgar2.htm McMaster, Gerald R. â€Å"Towards an Aboriginal Art History†. Native American Art in the Twentieth Century. Ed. W. Jackson Rushing III. New York. Routledge. 1999. 81-96. Moreno, Lisa M. â€Å"RudyResponse†. E-mail to author. 15 Aug. 2003. Surrounded by beauty: History and Culture. 9 Aug. 2003. The Minneapolis Institute of Arts. www. Artsmia.org/surrounded-bybeauty/history_culture.html

Spoilage, Rework, and Scrap

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