The effect of freezing water Essay Example | Topics and Well Written Essays - 250 words

The effect of freezing water - Essay Example The transition phase is the next stage in the process, and it occurs at the stage between freezing and formation of ice blocks. Where water now starts to expand after falling below the 39 degree mark, here, water molecules slow down and start moving away from each other. The molecules form a pattern which is really interesting. The last effect happens when it starts expanding to form ice. When the temperatures drop, the molecules separate and begin to expand in the form of ice; this explains why if water is kept in a water bottle, after ice forms, the bottle might explode. In conclusion, we may not know how just water turns into ice. In the past when fridges were not around, merchants used to sell ice after cutting blocks of ice from frozen lakes and selling them. But now we can actually make our own ice; this is possible through improvement in the technology sector of today. So the next time ice forms, you know what

Businesses Contributing to Living Conditions in an Asian Community Essay

Businesses Contributing to Living Conditions in an Asian Community - Essay Example She wasn’t the only one; there were a large number of individuals living in rural Bangladesh who had managed to bring significant improvements in their living condition with the aid of the microfinance program that was implemented by Grameen Bank. It was because of the Grameen Bank that thousands of poor Bangladeshi women were able to change their lives through the loans extended to them by Grameen Bank and initiate their own enterprises. The contribution of Grameen Bank was so significant that by the year 2003, it had over a 1000 branches all over Bangladesh, and it was reported that the bank had managed to aid about 48% of its borrowers to be able to move above the poverty line (Sarker, 2001). The model of the Grameen Bank due to its success in Bangladesh was replicated in other developing Asian countries. These comprised of countries like India, Pakistan and Vietnam where similar schemes were established in order to improve the living conditions and opportunities for the ur ban poor individuals. The aspect of providing small loans to the deprived can be considered as an economic intervention; however the Grameen Bank loan initiates a profound transformation in the lives of numerous individuals which are a part of its members. The poor women redouble their efforts to be able to bring about positive changes to their existing lives and their economic condition advances. The aspects with which this business touches the lives of the Asian community is the way in which it encompasses the popular issues of poor countries, such as education, eating healthy, consumption of clean water and the environmental issues (Shepard, 2003). Housing and Education Grameen Bank has worked extensively in endorsing its members by focusing specifically in the aspect of housing and education. They recognized quiet early that the poor families in these Asian communities were vulnerable mostly due to the fact that their houses were constructed out of poor and weak materials. This is when they started providing loans specifically for housing in the year 1984. Ever since then GB has aided individuals through housing loans for the construction of over 630,000 houses. They have focused in covering the costs associated with basic but durable building supplies as well as sanitary latrines, for its borrowers. How it contributes to a resource for the improvement of their standard of living is mostly because these homes serve not just as a place to reside in but also as a workplace for these individuals; So when the houses are stronger and better able to withstand the heavy rainstorms it helps these individuals resist the weather from destroying their livelihoods, which in turn has a positive impact on their health and families (Wijnbergen, 2012). Another aspect that the GB touches as far as the improvement of the Asian community is concerned is by supporting education of the families that constitute to that of its members. It was in the year 2000 that GB initiated e ducation loans specifically for higher education of the children of its borrowers. These loans worked on certain conditions and came into play after students reached a tertiary standard of education and were then in need of loans to receive higher education. These loans were very helpful in the way they covered tuition, maintenance costs, and all kinds of other expenses. By February

Friendship or interpersonal relationship Essay Example for Free

Friendship or interpersonal relationship Essay The elderly in this study regarded friendship/interpersonal relationship differently and this difference was reflected in the data analysis. As suggested by the findings, many of them seemed not to be interested in getting closer or establishing friendship with others even with the co-residents of the home. Probably the theoretical reason behind this apparent ‘detachment’ could be found in the disengagement theory on aging. It postulates that as people age, they progressively withdraw from social, physical, and emotional interaction with the world. The long standing friendships from the past and the current friendship among the elderly in the home for the aged contributed much to the well-being/happiness of a little more than half of the total participants, the elderly. Friends appear to be most significant to older adults as a source of enjoyment, socializing, and talking about â€Å"good old times† which results in satisfaction with life (Campbell, 1976). The findings expounded that only half of the participants had this influence of friendship on their life whereas the other half did not. The following assertion of Pinquart, Sorensen (2000) would explain this situation: As friends are typically members of the same age group and often share personal characteristics, cohort experiences, life styles; higher similarity in values and experiences may promote a higher satisfaction with friendships and thus a larger influence of friendship on SWB in old age. Authority and Caregivers. The third meaningful relationship among the institutionalized elderly which gave satisfying results in their life was their relationhip with the people in responsibility or in other words the significant people in their present stage and situation of life. According to Carstensen et al. (1996, in Pinquart, Sorensen, 2000) close and long-term contacts are important and give individuals a sense of stability in their past and anticipated future, especially among elderly persons. The findings in the study showed there was a general consensus that the elderly maintained a positive relationship with the authority. It gave them a sense of importance, feeling of security and it affirmed their sense of worth. This friendly relationship seemed to be positively affecting the subjective experience of wellbeing of the institutionalized aged because as several studies have shown most elderly individuals expect emotional support from their children/family members (Ignersoll-Dayton Antonicci, 1988), and this â€Å"invisible providers† are being substituted by the authority and the caregivers in the institutional set up. Besides, positive relationships are helpful in dealing with stressors, which in turn enhance SWB (Sorensen Pinquart, 2000). Studies have also established that people supported by close relationships with family, friends, or other support groups are less vulnerable to ill health and premature death (Doress-Worters Siegel, 1994). Social Interest/Altruism The results reflected that social interest had considerable impact on the sense of wellbeing experienced by the elderly though not many in the home for the aged. The elderly’ interest in reaching out/altruism is supported by findings in the study done by Ryff (1989) on middle aged and older men and women. His study had proven that altruism is highly correlated to sense of well-being as it gave a sense of meaning and fulfillment in the lives of the respondents. According to Thomas Chambers (1989) empathy and altruism are manifestations of social interest and the greatest regret associated with decline of physical ability among the aged is the decreasing ability to engage in â€Å"social work. † The findings showed what Victor Frankl said to be true: a sense of life meaning ensues when we learn to transcend ourselves, when we have forgotten ourselves and become absorbed in someone or something outside of us (As cited in West, 2000). The findings also brought to light a reality that in general many of the elderly of the study were found to be more â€Å"self-oriented† than â€Å"other-oriented† and did not want to engage in any social activities notwithstanding the fact that many of them do reach out to others in their own limited capacity. This observation could be tied up with the disengagement theory that as people age they progressively withdraw from social, physical, and emotional interaction with the world. As they gradually disengage themselves, the society too withdraws from its engagement with the aging person. Interestingly, a few of the elderly felt that they have already done enough and it was their time for rest and didn’t want to be socially involved in any way. This behavioral pattern found in the nature of the elderly could one way be justified the light of the observation made by Warr, Miles Platts, (2001). Older people were found to be, for instance, more conscientious, traditional and careful in interaction with others, and less sociable, outgoing, change oriented and career oriented. Given this milieu, the question arises, as other studies have already indicated if social interest or altruism is one of the contributing factors toward experiencing a subjective sense of well-being among the elderly, how this finding could be explained in the context of the elderly of this study. It is also questionable whether the reason for this withdrawal is due to their status transition, the experience of ‘dethronement’: and the message conveyed to them that they are no longer useful or wanted by the family and the society. Butler et al. (1998) observed that ordinarily, elderly people regard institutionalization as a last resort as they perceive it is a kind of ‘abandonment. ’ This can result in a loss of self-esteem (Suh Suh, 1999) of the once independent, proud, revered persons when they are dispelled into an insignificant existence in a home which is not their home. This is yet to be explored whether the disengagement of theory on aging happen to be a self-fulfilling prophecy in the lives of the elderly.

The Belief In Miracles Philosophy Essay

The Belief In Miracles Philosophy Essay I will proceed in the following way: First, I will respond to Humes charges against the belief in miracles. Then, I will present conditions that, if met, would justify a belief that a miracle has occured. The arguments against miracles in Humes work can be divided into three categories. The first arguments attack the coherence, or intelligibility, of the concept of the miraculous. The second accept, for the sake of argument, that the concept is coherent, but target the plausibility of miracles, arguing there could never be sufficient evidence for believing in a miracle. The third attacks the reliability of the reports of those who claim to have witnessed miraculous events. This paper shall concern the first two arguments but not the last, because I cannot disagree with Hume that historically, the evidence for miracles has indeed been remarkably weak. Additionally, I would like to take this opportunity to further clarify what I am not trying to prove. I do not contend that there ever has been a miracle, nor that the things commonly considered evidence for miracles are evidence at all. What I do contend is that given certain conditions, the most rational explanation for an event could be that it was a miracle. A miracle may be accurately defined, says Hume, a transgression of a law of nature by a particular volition of the deity, or by the interposition of some invisible agent. Note that there are two conditions set out in this definition. First, a miracle presents as an exception to the established laws of nature. But that is not all; an events exceptionality is not enough to warrant it miracle status. The exception must be attributable to some sort of supernatural interference with the laws of nature. Thus, we may paraphrase Humes definition as the following: A miracle is a violation, enacted by a supernatural agent, of the laws of nature. This is how Hume defines it, and accordingly, this is the conception I shall use in my refutation of Hume. The first charge I shall address is the charge of unintelligibility, or incoherence. It is Humes most ambitious argument against miracles. However, what exactly Hume meant by this charge is the subject of debate. The first view to be considered is Anthony Flews. He interprets the argument as the following simple argument: Laws cannot have exceptions. The definition of a miracle is an exception to the laws of nature. Therefore, miracles cannot exist. But this argument is unsound, specifically at the second premise. Miracles are not just exceptions according to Hume, but violations, the result of supernatural interference with nature ¿Ã‚ ½s normal course. The laws of nature cite relations of natural causes to their effects, not supernatural causes to their effects. In other words, the supernatural is beyond the proper subject matter of natural laws. Accordingly, it would be unreasonable to expect for the laws of nature to account for miracles, which are events caused by the supernatural. So because miracles are caused by forces external to the natural realm, and because natural laws describe only those causes within the natural realm, miracles present no problem for our acceptance of the laws of nature. We may accept the laws of nature as accurate descriptions of the natural world as it usually functions. What would be incoherent is an internal exception, that is, a natural exception to the laws of nature. But of course, Hume ¿Ã‚ ½s miracles are not of that nature. The second interpretation of Hume ¿Ã‚ ½s argument connects the charge of incoherence to Hume ¿Ã‚ ½s particular conception of lawhood. Hume ¿Ã‚ ½s conception of the laws of nature is one that places strict checks on the use of the natural-supernatural distinction. It claims that we form our ideas of natural laws based on all the evidence, exceptional events included. Thus, there can be no clear way of distinguishing what is a natural event from what is supposedly supernatural. As Hume ¿Ã‚ ½s natural laws encapsulate all observed events, there is no basis for saying that some events are miracles that should be excluded from the scope of these laws, but be instead placed in a conveniently created supernatural realm, as we do when we label them miracles. To respond to this argument, one need only point out that it is not free from some quite substantive assumptions about lawhood. It attaches the charge of unintelligibility of miracles to a particular and narrowly defined view of lawhood, substantially limiting the argument ¿Ã‚ ½s scope, and likewise weakening it. There are other theories of lawhood, such as the Naturalness theory of laws, which have no problem excluding anomalous events from the explanatory scope of natural laws. (Lierse, 19__) Thus, this charge of Hume ¿Ã‚ ½s is not one of unintelligibility or incoherence, but a charge of incompatibility with a particular conception of lawhood. And of course, that two ideas are incompatible is just as much a problem with either one the two as it is with the other one. So why see this incompatibility as a problem with the concept of miracles when we can easily construe it as a problem with Hume ¿Ã‚ ½s theory of lawhood? The charge against Hume ¿Ã‚ ½s theory of lawhood being t hat it clashes with the intuitive idea of a miracle. The claim that miracles are incoherent is, therefore, unfounded. Now for Hume ¿Ã‚ ½s second charge. He argues that given the vast body of empirical evidence that has established the laws of nature as laws, it would be impossible to have comparable evidence supporting a miracle claim. In other words, the fact that any law of nature is a law means that, in our experience, it has never been violated, so any claim that a law has been violated is in direct contradiction to a vast body of evidence. Thus regardless of how trust-worthy a person reporting a miracle may be, that report cannot possibly be more likely to be true than false. As a result, Hume argues, it is never reasonable to accept reports of miracles. What this argument tries to do is pit the evidence in support of a miraculous occurrence against the evidence for the laws of nature. But in truth, the two do not negate each other. When we label an event that violates a law of nature  ¿Ã‚ ½a miracle ¿Ã‚ ½, we are not contradicting a law of nature, but in a way defending it; we are protecting the law ¿Ã‚ ½s integrity. An anomalous event would seem to challenge the law it violated, but not if that event is a miracle. If the event is a miracle it is no longer counter-evidence to the law, because the law is not expected to account for it in the first place, as it has a supernatural cause. So we may continue to claim there have been no observed natural events that have contradicted the law, and therefore, we may conclude the law still stands. As an example, imagine there were a 2000 year old monk living somewhere up in the mountains of Tibet. The law of nature that all humans are mortal would seem contradicted. But if the monk ¿Ã ‚ ½s extraordinarily long life is a miracle, then his longevity is ultimately the effect of some supernatural force interfering with his natural life-span. We could argue the law of human mortality, correctly construed, only applies to people whose lives have not been interfered with by the supernatural, and accordingly, it is fully coherent to suppose that interference by a supernatural force could cause the law of human mortality to be violated. Just like the law of human mortality, other laws of nature can also be protected from perceived counter-instances in this way. By appealing to the supernatural, laws can be saved from apparent counter-evidence. Of course, there are other ways to explain anomalous events without appealing to the miraculous. There seem to be three other options: we can dismiss the evidence for the event, we can posit another law as the cause, or we can modify the law to accommodate the anomalous event. In order to demonstrate that miracles are possible, it must be shown that a miracle could be the best explanation available in certain circumstances. And that is what I shall demonstrate in what follows. I begin with an admission. In explaining an apparent violation of a law of nature as a miracle, all other explanations must first be completely ruled out. This is because if we accept that a miracle happened, it may pose a challenge to the coherence of our established beliefs. If we accept a miraculous explanation for an event, then we are accepting that a supernatural power exists, and not only exists, but also interferes with the natural world. This may lie in contradiction to our established beliefs about such matters, and this threat to coherence may very well be considered evidence against a miracle claim. However, a miracle may nevertheless be the best explanation available for certain events, because all other explanations may in fact be impossible. This can occur when a number of conditions are met. The first condition is repetition. If an event is only reported once, even if the only reasonable explanation is the miraculous, we still might reject the report as evidence. This is because no matter how convincing the evidence may seem, we are aware that our track-record for assessing the reliability of evidence is weak, and we can deny that a miracle has in fact occurred on those grounds alone. But if an event is reliably reported to have been repeated enough times, and by enough people, this concern is taken care of. The more the event is reliably reported to have occurred, the more difficult it becomes to deny that the event has taken place. Consider the following example. Suppose there were reports that Tom Cruise could cure cancer with his mind. And not just individual reports, but double-blind placebo controlled scientific studies, published in all the top medical journals. We would, it seems, be forced to rule out other explanations and seriously open our minds to the possibility that Tom Cruise has supernatural powers. We are not be able to dismiss the reports as faulty because of the degree to which they are reported, and the reliability of the sources reporting them . But could the laws of nature be modified to permit this occurrence? It seems unlikely. In this case, Tom Cruise is violating numerous laws of nature. If we are going to modify a law of nature, we need to be able to explain our reason for doing so, as well as provide a plausible account for why the exception we are permitting is in fact justified. Normally, when we modify a law to account for an exception, we can provide an explanation for why the law should not apply in the exceptional case. But there is no biological difference between a cancer that Tom Cruise wills to go away with his mind and one he does not. Any law we would devise for this phenomenon of cancers spontaneously healing would have to rely on a completely non-physical property: being willed to heal by Tom Cruise. So if we modify our laws of biology to allow that can cers can be spontaneously disappear, not only must we explain why some cancers spontaneously disappear and some do not, but we are also faced with the challenge that the only description we can give for the set of exceptions refers to the non-biological property of being willed to disappear by Tom Cruise. Now this is of course a very odd sort of exception to a law of biology, one that is completely unprecedented in any other biological law. Alternatively, trying to explain it in natural terms is a completely hopeless endeavour. However, claiming that Tom Cruise ¿Ã‚ ½s ability is a miracle, and given a Scientologist world-view not unexpected, provides two important advantages to the above explanation. Firstly, it provides us with an explanation for why cancers willed to heal by Tom Cruise are disappearing, and not other cancers. Secondly, it allows us to retain our natural laws as comprehensive, simple, and therefore useful descriptions of the natural world. So appealing to the miraculous is the best explanation. And though we can always modify our conception of the laws of nature to avoid introducing miracles into the equation, it would, as demonstrated in the above example, be crazy for us to do so. My defence of miracles has a potential objection that must be addressed. Problems of the unreliability of evidence for reported events, I argued, could be defeated by appealing to the repetition of miracles. That miracles can be repeated, however, is sometimes denied. One objection is by Swinburne. Swinburne is not prepared to allow that a miracle could be repeated, though he does allow a single miraculous occurence. He argues that any repeated miracle would nullify the credibility of the miracle and demand a modification of our law. This argument is weak. Firstly, it grants God the ability to interfere with nature, but just one time for any particular kind of interference, which leaves us with a rather odd sort of metaphysics. Secondly, if it is logically possible that a law can be violated once, then why can it not be violated again? It is arbitrary to insist that the point where a law requires modification is when an anomaly is repeated. Some modifications of laws provide poorer explanations for events than does an appeal to the supernatural, and that anomalies may be repeated does not change that fact, as we saw in the case of Tom Cruise. The reasonable conclusion is that a miracle can possibly be repeated any number of times. Even the possibility of  ¿Ã‚ ½miracle laws ¿Ã‚ ½ is something we should be willing to accept. Miracles can themselves be law-like despite being violation of laws. This is coherently understood in the case of supernatural laws violating natural laws, an instance of laws violating other laws. For example, consider the biblical story of the Israelites ¿Ã‚ ½ God turning the Egyptians ¿Ã‚ ½ water into blood. What is claimed to have happened is that any and all water belonging to an Egyptian spontaneously turned into blood. The spontaneous transformation of water into blood is certainly in violation of the laws of nature. Thus, by the biblical account, a supernatural power created a supernatural law, and caused the laws of nature to be violated in doing so. Any remnants of disreputability that miracles may have been tainted with should be taken care of by the admission of  ¿Ã‚ ½miracle laws ¿Ã‚ ½.

The Reign of King Henry VIII :: Biography Biographies Essays

The Reign of King Henry VIII Henry VIII (born 1491, ruled 1509-1547). The second son of Henry VII and Elizabeth of York was one of England's strongest and least popular monarchs. He was born at Greenwich on June 28, 1491. The first English ruler to be educated under the influence of the Renaissance, he was a gifted scholar, linguist, composer, and musician. As a youth he was gay and handsome, skilled in all manner of athletic games, but in later life he became coarse and fat. When his elder brother, Arthur, died (1502), he became heir apparent. He succeeded his father on the throne in 1509, and soon thereafter he married Arthur's young widow, Catherine of Aragon. During the first 20 years of his reign he left the shaping of policies largely in the hands of his great counselor, Cardinal Wolsey (See Wolsey, Cardinal). By 1527 Henry had made up his mind to get rid of his wife. The only one of Catherine's six children who survived infancy was a sickly girl, the Princess Mary, and it was doubtful whether a woman could succeed to the English throne. Then too, Henry had fallen in love with a lady of the court, Anne Boleyn. When the pope (Clement VII) would not annul his marriage, Henry turned against Wolsey, deprived him of his office of chancellor, and had him arrested on a charge of treason. He then obtained a divorce through Thomas Cranmer, whom he had made archbishop of Canterbury, and it was soon announced that he had married Anne Boleyn. The pope was thus defied. All ties that bound the English church to Rome were broken. Appeals to the pope's court were forbidden, all payments to Rome were stopped, and the pope's authority in England was abolished. In 1534 the Act of Supremacy declared Henry himself to be Supreme Head of the Church of England, and anyone who denied this title was guilty of an act of treason. Some changes were also made in the church services, the Bible was translated into English, and printed copies were placed in the churches. The monasteries throughout England were dissolved and their vast lands and goods turned over to the king, who in turn granted those estates to noblemen who would support his policies. In the northern part of the kingdom the people rose in rebellion in behalf of the monks, but the Pilgrimage of Grace, as it was called, was put down. Although Henry reformed the government of the church, he refused to

Smallville and its popularity :: essays research papers fc

Smallville vs. other Superman series   Ã‚  Ã‚  Ã‚  Ã‚  Man, throughout the ages, has looked to the stars with great amusement and curiosity. Wondrous stories are born of these magical, glimmering specs in the sky. Stories of tragedy, magic and heroism. These stories entertain and more, they give us hope. A tale of the stars like no other is the one of Superman, protector of planet Earth.   Ã‚  Ã‚  Ã‚  Ã‚  As said by the Superman stories, Clark Kent was discovered by Martha and Jonathan Kent shortly after a meteor shower hit the town of Smallville. Martha insisted on keeping the young boy and taking him into their family. Clark grew up on a farm helping out with chores and being loved by his human mother and father. The only difference with Clark’s upbringing was that in the comics, he was just a baby when discovered by the Kents. In â€Å"Smallville† he was a boy about 6 years of age when he was found.   Ã‚  Ã‚  Ã‚  Ã‚  This very scene I speak of has been played over and over in television besides the WB hit, â€Å"Smallville† (Kal-El). For example:   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"In the 1990's cartoon Pinky and the Brain, The Brain tracks down Superman's rocket ship and tries to raise Clark himself, with Pinky. Fortunately, the super baby turns out to be too much for the Brain, as changing diapers requires an oxygen suit, and the tiny kid of steel uses his heat vision to blast the lab rat. Baby Clark makes his way back to the field where he landed and where the Kents find him.† (Kal-El)   Ã‚  Ã‚  Ã‚  Ã‚   The most famous version of this scene is shown in the Superman Movie with Glenn Ford playing Jonathan Kent and Phyllis Thaxter playing Martha Kent (Smallville). In this version the Kents find Clark and he displays his powers right away instead of demonstrating them over his teenage years like in the â€Å"Smallville† series.   Ã‚  Ã‚  Ã‚  Ã‚  It was so smart for someone to answer everyone’s questions as to how Clark grew up by giving them the front row seat to Clark’s teenage years. Especially since in any other version of Superman all we knew of was when he was discovered and when he was already â€Å"Superman†.   Ã‚  Ã‚  Ã‚  Ã‚  Martha and Jonathan Kent have changed in the stories as well. All of the Superman stories have the Kents as an elderly couple in their sixties (Superboy). The 1978 movie version shows the Kents older and so does the Lois and Clark TV series.

Acct 505 Mid Term

1. | Question 😠 (TCO F) Assume there is no beginning work in process inventory and the ending work in process inventory is 100% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is: | Student Answer: The same as the number of units put into production. | 2. | Question 😠 (TCO F) Process costing would be appropriate for each of the following except:| Student Answer: custom furniture manufacturing. | 3. | Question 😠 (TCO F) Which of the following accounts is debited when direct labor is recorded?Student Answer: Work in process | | 4. | Question 😠 (TCO F) During December at Ingrim Corporation, $74,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $6,000. The journal entry to record the requisition from the storeroom would include a:| Answer: | deb it to Work in Process of $68,000. | 5. | Question 😠 (TCO F) Valles Corporation had $22,000 of raw materials on hand on February 1. During the month, the company purchased an additional $75,000 of raw materials.The journal entry to record the purchase of raw materials would include a:| | | Answer: debit to Raw Materials of $75,000. | | 6. | Question 😠 Emeril’s Utensils has collected the following production data for the past four months: Units produced Total cost7,000 $16,50010,000 22,5008,500 17,7509,000 21,000If the high-low method is used, what is the monthly total cost equation? | | | Student Answer:| | Total cost = $2,500 + ($2. 00 * units produced | || | 1. | Question 😠 (TCO F) Whether a company uses process costing or job-order costing depends on its industry.A number of companies in different industries are listed below: i. Brick manufacturer ii. Contract printer that produces posters, books, and pamphlets to order iii. Natural gas production compa ny iv. Dairy farm v. Coal mining company vi. Specialty coffee roaster (roasts small batches of specialty coffee beans) For each company, indicate whether the company is most likely to use job-order costing or process costing. | | | Student Answer:| | 1. Process Costing 2. Job-order costing 3. Process costing 4. job-order costing 5. process costing 6. job order costing | | Instructor Explanation:| i.Brick manufacturer | Process Costing| ii. Contract printer that produces posters, books, and pamphlets to order | Job Order Costing| iii. Natural gas production company | Process Costing| iv. Dairy farm | Process Costing| v. Coal mining company| Process Costing| vi. Specialty coffee roaster (roasts small batches of specialty coffee beans)| Job Order Costing| | | | | Points Received:| 13 of 15 | | Comments:| | | | 2. | Question 😠 (TCO F) Job 827 was recently completed. The following data have been recorded on its job cost sheet: Direct materials| $61,050| Direct labor hours| 1,332 l abor hours|Direct labor wage rate| $14 per labor-hour| Machine Hours| 1,480 machine hours| Number of units completed| 3,700 units| The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour. Compute the unit product cost that would appear on the job cost sheet for this job. | | | Student Answer:| | Direct material $61,050. 00 Direct labor cost $18,648 ($14 x 1332 hours) Manufacturing overhead $19240 (predetermined over head rate $13x 1480) Total = $98,938/3700 units = $26. 4 unit product cost | | Instructor Explanation:| Direct materials| $61,050| Direct labor ($14 per DLH, 1,332 DLHs) | 18,648| Manufacturing Overhead ($13 per MH, 1,480 MHs)| 19,240| Total Cost| $98,938| Unit Product Cost| $26. 74| | | | | Points Received:| 15 of 15 | | Comments:| | | | 3. | Question 😠 (TCO F) Miller Company manufactures a product for which materials are added at the beginning of the manufacturing process. A review of the company's inventory and cost records for the most recently completed year revealed the following information: | Units | Materials |Conversion| Work in process. Jan. 1 (80% complete with respect to conversion costs)| 100,000| $100,000 | $157,500 | Units started into production| 500,000| | | Costs added during the year:| | | | Materials | | $650,000 | | Conversion | | | $997,500 | Units completed during the year | 450,000| | | The company uses the weighted-average cost method in its process costing system. The ending inventory is 50% complete with respect to conversion costs. Required: i. Compute the equivalent units of production and the cost per equivalent units for materials and for conversion costs. i. Determine the cost transferred to finished goods. iii. Determine the amount of cost that should be assigned to the ending work in process inventory. | | | Student Answer:| | 1. 100,000 + 500,000 = 600,000 x 80% = 480,000 equivalent units of production. 1b: Cost per equivalent units Materials = $1. 56 1c: conversion cost= $2. 41 2. Cost of transfered goods: $748,800 + $1156800. 00 = $1,905,600. 00 3. 100,000 x 80% = 80,000 units @ $1. 56; 40,000 units @ $2. 41 =96,400 =$221,200 | | Instructor Explanation:| | | | | Points Received:| 10 of 15 | | Comments:| | | | 4. Question 😠 (TCO F) Hunsicker Corporation has provided the following data for the month of January: Inventories| | Beginning| Ending| | Raw materials| $30,000 | $33,000 | | Work In process| $20,000 | $18,000 | | Finished goods| $52,000 | $60,000 | Additional Information| | | Raw material purchases| $63,000 | | Direct labor costs| $92,000 | | Manufacturing overhead cost incurred| $75,000 | | Indirect materials included in manufacturing overhead costs incurred| $6,000 | | Manufacturing overhead cost applied to work in process| $69,000 | Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. | | Student Answer:| | Direct Material Raw Material Inventory, beginning $30,000 add: Purchases of raw materials $63,000 Total Raw Material available $83,000 Deduct: Raw Material inventory end $33,000 Raw Material used in production $50,000 Deduct:indirect Material included in Manufacturing overhead $6,000 $44,000 Direct Labor $92,000 Manufacturing overhead cost applied to work in process $69,000 Total Manufacturing cost $205,000 Add; Beginning work in process $20,000 $225,000 Deduct: Ending work in process $18,000 Cost of goods manufactured $207,000 Cost of Goods Sold Finished goods Inventory, Beginning $52,000 Add: Cost of goods manufactured $207,000 Cost of goods avaiable for sale $259,000 Deduct: Finished goods inventory, ending $60,000 unadjusted cost of goods sold $199,000 | | Instructor Explanation:| | Hunsicker Corporation| | | | Schedule of Cost of Goods Manufactured| | | January XXX| | | | | | | | | | Direct materials:| | | | | | Raw materials inventory, beginning| | | | $30,000 | | Raw material purchases| | | | 63,000| | Total raw ma terials available| | | | $93,000 | | Raw materials inventory, ending| | | | 33,000| | Raw materials used in production| | | | $60,000 | | Indirect materials included in manufacturing overhead costs incurred| | | | 6,000| $54,000 | Direct labor| | | | | 92,000|Manufacturing overhead applied to work in process| | | | | 69,000| Total manufacturing costs| | | | | $215,000 | Beginning work in process inventory| | | | | 20,000| | | | | | $235,000 | Ending work in process inventory| | | | | 18,000| Cost of goods manufactured| | | | | $217,000 | | | | | | | | Hunsicker Corporation| | | | Cost of Goods Sold| | | | | January XXX| | | | Finished goods inventory, beginning| | | | $52,000 | | Add cost of goods manufactured| | | | $217,000 | | Cost of goods available for sale| | | | $269,000 | | Deduct: finished goods inventory, ending| | | | 60,000| | Unadjusted cost of goods sold| | | | 209,000| | Add Underapplied overhead| | | | 6,000| | Adjusted cost of goods sold| | | | 215,000| | | | | | | | | |